Financial Reporting – EM

 

Course Information

Course Instructor

NHYIRA PREMIUM NHYIRA PREMIUM Author

Conceptual Framework, Regulatory Framework and Ethics

Course Overview & Conceptual Framework 
Conceptual Framework and Regulatory Framework -1 
Conceptual Framework and Regulatory Framework -2
The Accountant and Ethics

Financial Reporting Standards (IASs & IFRSs) 

Categorisation of Financial Reporting Standards
Property, Plants & Equipment (IAS 16)- a 
Property, Plants & Equipment (IAS 16)- b & Borrowing Cost (IAS 23) 
Government Grant (IAS 20)
Investment Property (IAS 40)
Intangible Assets (IAS 38) & Impairment of Assets (IAS 36) – 1
Intangible Assets (IAS 38) & Impairment of Assets (IAS 36) – 2
Intangible Assets (IAS 38) & Impairment of Assets (IAS 36) – 3 and Assets Held for Sale (IFRS 5) 
IFRS 5 – Assets Held for Sale and Discontinued Operations  – 1
IFRS 5 – Assets Held for Sale and Discontinued Operations  – 2
Accounting Policies, Changes in Accounting Estimates & Errors 
Agriculture (IAS 41) & Inventory (IAS 2) – 1
Agriculture (IAS 41) & Inventory (IAS 2) – 2
IFRS 9 – Financial Instruments 1 
IFRS 9 – Financial Instruments 2
IFRS 9 – Financial Instruments 3
IFRS 9 – Financial Instruments 4
IFRS 9 – Financial Instruments 5
IFRS 9 – Financial Instruments 6
IFRS 9 – Financial Instruments 7
IFRS 9 – Financial Instruments 8
Provision, Contingent Liability and Asset (IAS 37) – 1
Provision, Contingent Liability and Asset (IAS 37) – 2
Provision, Contingent Liability and Asset (IAS 37) – 3
Events after the Reporting Period (IAS 10)
Revenue from Contract with Customers (IFRS 15) – 1
Revenue from Contract with Customers (IFRS 15) – 2
Revenue from Contract with Customers (IFRS 15) – 3
Earnings Per Share (IAS 33) – 1
Earnings Per Share (IAS 33) – 2
Earnings Per Share (IAS 33) – 3
Earnings Per Share (IAS 33) – 4
Foreign Currency (IAS 21) – 1
Foreign Currency (IAS 21) – 2
Fair Value Measurement (IFRS 13) 
Income Tax – IAS 12 1
Income Tax – IAS 12 2
Income Tax – IAS 12 3
Leases (IFRS 16) – a 
Leases (IFRS 16) – b
Leases (IFRS 16) – c
Leases (IFRS 16) – d
Leases (IFRS 16) – e
Leases (IFRS 16) – f
Leases (IFRS 16) – g

Single Entity Financial Statements

Single Entity Financial Statements 

Statement of Cashflow  IAS 7 

Lesson 1
Lesson 3
Lesson  2
Lesson 4
Lesson 5

Preparation of Consolidated Financial Statements

Lesson 1
Lesson 2
Lesson 3
Lesson 4
Lesson 5
Lesson 6

Interpretation of Financial Statements

Part 1
Part 2

Zoom Sessions 

Q & A with Standards