Financial Reporting

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Course Information

Course Instructor

NHYIRA PREMIUM NHYIRA PREMIUM Author
 

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Introduction to Financial Reporting

Conceptual Framework
Regulatory Framework

Accounting Standards

Property, Plant and Equipment (IAS 16) – A
Property, Plant and Equipment (IAS 16) – B
Government Grant (IAS 20) 

Lesson Length

Borrowing Cost (IAS 20) 
Impairment of Assets (IAS 36)
Intangible Assets (IAS 38)
Provisions, Contingent Liability & Contingent Assets (IAS 18) – A
 Provisions, Contingent Liability & Contingent Assets (IAS 18) – B
Investment Property (IAS 40)
Non – Current Assets Held for Sale (IFRS 5) – A 
Non – Current Assets Held for Sale (IFRS 5) – B
Income Tax (IAS 12)
Revenue from Contract with  Customers (IFRS 15)
Accounting Policy and Changes in Accounting Estimates (IAS 8)
Events after the reporting period (IAS 10) 
Financial Instrument – A 
Financial Instrument – B
Earnings Per Share (IAS 33) – A
Earnings Per Share (IAS 33)- B
Investment in Associates (IAS 28)

Single Entity Financial Statements

Statement of Comprehensive Income and Financial Position
Statement of Cashflow (IAS 7) – A
Statement of Cashflow (IAS 7) – B

Consolidated Financial Statements

Group Financial Statements – A
Group Financial Statements – B
Group Financial Statements – C
Group Financial Statements – D

Analysing and Interpretation of Financial Statements 

Ratio Analysis and Interpretation