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A Complete Course on IFRS
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Five Steps Model - Significant Financing Component (14:38)
Five Steps Model - Recognizing Revenue (32:56)
Internally Generated Intangible Assets - R&D (18:30)
IFRS 16 and IAS 12 - Deferred Tax in Leases
Consolidated SOFP Dec 2019 Exam (1:25:28)
Using Vertex Portal - Watch Complete Video
Learning Resources
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
IFRS Complete Course Notes
IFRS Past Papers
Read before you begin
Resources
1. Conceptual Framework - Part 1 (23:44)
2. Conceptual Framework Part - Scope (13:54)
3. Conceptual Framework - Qualitative Characteristics of Fin Info (11:27)
4. Concepual Framework - Elements of Accounting (01:05:35)
5. Professional Ethics (37:56)
6. Ethical Issues - Question Discussion (22:23)
7. Performance Measure Question Discussion (20:24)
9. IFRS 1 - First Time Adoption of IFRS (26:42)
10. SOCI - Purpose, Structure and Components (38:43)
11. SOFP Explanation
12. Sustainability Reporting and Integrated Reporting (01:15:33)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Overview to IFRS 15 (29:29)
2. Five Steps Model Under IFRS 15 - Overview (13:02)
3. Five Steps Model - Identification of Contract and Performance (17:26)
4. Five Steps Model - Variable Consideration (15:16)
5. Five Steps Model - Significant Financing Component (14:38)
6. Five Steps Model - Non Cash Consideration (4:15)
7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
8. Five Steps Model - Recognizing Revenue (32:56)
9. Right to Return, Warranties, Agent and Principal (35:46)
10. Costs to Fulfill a Contract (25:00)
11. Contract Modifications (22:58)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Question with Solution - Topic Discussion (20:55)
2. Question with Solution - Financing Component (19:33)
3. Question with Explanation - 1 (19:08)
4. Question - Past Exam Paper (18:59)
5. Question - Discount Allocation (24:31)
6. Revenue Question with Explanation - 2 (12:46)
7. Foreign Exchange (10:47)
8. Delivery and Installation (09:55)
Complete Study Notes
Quiz - IFRS 15
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Revaluation of NCA (15:47)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Question and Discussion - IAS 16, 36, 40 (24:35)
Complete Study Notes
Quiz - IAS 16
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Intangible Assets (11:12)
2. Recognition Criteria (18:37)
3. Acquired Intangible Assets (19:12)
4. Internally Generated Intangible Assets - R&D (18:30)
5. Measurement of Intangible Assets (12:53)
6. Revaluation of Intangible Assets (17:31)
7. Amortisation, Impairment and Disposals (15:34)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Questions and Solutions - IAS 16 - IAS 38 (26:08)
2. IAS 38 Burdock IAS 40 (7:22)
3. IAS 38 Kaplan Kit Q 25 Skizer - 1 (34:47)
4. IAS 38 Kaplan Kit Q 25 Skizer - 2 (24:52)
Quiz - IAS 38
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Property (11:47)
2. Measurement Principles of IAS 40 (18:42)
3. Further Considerations in FV (11:07)
4. Changing Measurement Models (10:33)
5. Transfers of IAS 40 to IAS 16 (17:01)
Complete Study Notes
Quiz - IAS 40
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 36 Introduction to Impairment of Assets (18:55)
2. FV Less Cost to Disposal and Value in Use (24:44)
3. Impairment Indicators (14:15)
4. CGU Cash Generating Unit with Example (20:52)
5. Recognition of Impairment in Financial Statements (19:22)
6. Goodwill and Imapairment (05:43)
7. Reversal of Impairment (17:58)
8. Kit Q 49 Willow Co (37:38)
9. Kit Q 64 Canto Company - Impairment of CGU (56:49)
Complete Study Notes
Quiz - IAS 36
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Fair Value - Questions (15:59)
Complete Study Notes
Quiz - IFRS 13
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Provisions (10:57)
2. The Issue Behind The Standard (9:35)
3. Recognition Principle for Provisions (12:34)
4. Measurement and Accounting Treatment (21:18)
5. Warranties Under IAS 37 (3:49)
6. Capitalization of Decommissioning Costs (29:13)
7. Onerous Contracts (6:44)
8. Provision for Restructuring (18:59)
9. Contingent Liabilities (10:37)
10. Contingent Assets (9:03)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
2. Question - Provision for Restructuring (09:08)
3. Question Environmental Provision (25:44)
Quiz - IAS 37
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 20 - Government Grants (35:47)
2. IAS 20 - Government Grants - Compliance of Conditions (04:42)
3. IAS 20 Government Grants Summarised With Two Questions (48:38)
Quiz - IAS 20
4. IAS 41 - Agriculture (23:06)
Quiz - IAS 41
5. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Quiz - IAS 8
6. IAS 10 - Events after the reporting date (25:29)
Quiz - IAS 10
7. IFRS 8 Operating Segments
8. IFRS 5 Non Current Assets Held for Sale (28:52)
Quiz - IFRS 5
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:42)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Question - IFRS 15 and IAS 21 Foreign Exchange (19:23)
4. Question - IAS 16 and IAS 21 Foreign Exchange (14:22)
5. Question - Functional Currency of a Foreign Subsidiary (23:01)
6. Question - IAS 21 and Impact on IAS 12 Deferred Tax (20:09)
7. Question - IAS 21 and Impact on Goodwill (18:42)
Quiz - IAS 21
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Background of IFRS 16 (19:47)
2. Core Principles of IFRS 16 (19:54)
3. Lease Liability (30:15)
4. Right of Use Asset - ROU (30:14)
5. Exempt Leases (7:10)
6. Sales and Leaseback Overview (15:25)
7. Sales and Leaseback Accounting Treatment (18:40)
8. Re-measurement of Lease Liability (18:11)
9. Lessor Accounting (25:39)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Leases short questions from F7 (39:46)
2. Question IFRS 16 Leases (14:14)
3. Sales Lease Back - Question and Further Explanation (56:13)
Quiz - IFRS 16
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxation - Part 1 (01:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation - Part 3 (01:07:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Q 40 - Tufnel - Deferred Tax and Impairment (01:00:47)
2. Deferred Tax and Leases IFRS 16 (21:15)
3. Deferred Tax and IAS 36 - Impairment (09:15)
4. Deferred Tax and Intra Group Sales (15:48)
5. Deferred Tax Question (48:23)
6. Deferred Tax Losses (16:22)
7. Question - Leases and Deferred Tax (27:42)
Quiz - IAS 12
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Financial Instruments Introduction (17:57)
2. Derivatives (1:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (29:01)
5.1 Discussion (26:09)
6. Classification Of Fin Asets And Fin Liabilities Optimized (43:18)
7. Reclassification of Financial Assets and Liabilities
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)_copy
10. Impairment of Financial Instruments (22:44)_copy
11. Hedging (01:04:36)
12. Own Use Assets and Executory Contracts (20:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Equity Instruments Question (24:29)
2. Bank Loan Question (12:31)
3. Loan Notes Question (15:18)
4. Kit Q 55 Gasnature Own Use Assets (22:32)
Quiz - IFRS 9
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (7:40)
4. Diluted EPS (45:10)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. EPS Short Questions - BPP (47:37)
6. EPS Question (38:28)
Quiz - IAS 33
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Employee Benefits (28:36)
2. Example Solved (23:49)
3. Example Solved (07:04)
4. Kit Q 36 - Pensions - Part 1 (37:44)
5. Kit Q 36 - Pensions - Part 2 (19:33)
6. IAS 19 - Remeasurement & Curtailment - Hudson Co Mock 3 (49:18)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (9:08)
4. Recognition Criteria in IFRS 2 (4:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Question 61 - Part 1 (29:50)
2. Kit Question 61 - Part 2 (27:35)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated Financial Statements - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Short Questions (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Income Statement MCQs (22:23)
14. Q 303 Tyson Co - SOCI (37:47)
15. Consolidated SOFP Question 297 - Analysis (28:24)
16. Consolidated SOFP - Q 297 Complete Question with Solutions
17. Kit Q - Diamond - Part 1 (36:24)
18. Kit Q - Diamond - Part 2 (22:30)
19. June 2015 - Consolidated SOFP - Complete Question Solution (02:12:13)
20. Consolidated SOCI - Sept 2020 Exam (54:42)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Q 15 - Traveler - Good and Impairment (34:23)
2. Kit Q 15 - Traveler - IFRS 9 (17:06)
3. Exam Question 2016 - Calculation of Goodwill - Part 1 (25:00)
4. Exam Question 2016 - Consolidated SOCI - Part 2 (56:24)
5. Kit Q 16 - Angel - Part 1 (40:31)
6. Kit Q 16 - Angel - Part 2 (14:09)
7. IFRS 11 - Joint Arrangements (58:13)
8. Changes in Group Structures (21:45)
9. Interpretation of Financial Statements (01:40:20)
10. IAS 28 - Investment in Associates and Joint Ventures (29:32)
11. Consolidated SOFP Dec 2019 Exam (1:25:28)
12. Kit Q 12 - Intasha - Disposal in Groups (51:45)
13. Exam Question - Consolidated Financial Statements (01:13:08)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Statement of Cash Flow - Introduction (9:47)
2. Statement of Cash Flow - Structure of Cash Flow Statement (14:23)
3. Statement of Cash Flow - Direct Method (13:28)
4. Statement of Cash Flow - Indirect Method (13:56)
5. Consolidation Q - Step Acquisition and Cash Flow Statement (39:32)
Quiz - IAS 7
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs Introduction (28:46)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
1. Overview and Challenges to IFRS Transition (16:33)
2. First Time Adoption (48:48)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Intro to Exam Questions (3:13)
2. How to Draft Constructive Response (19:57)
3. Common Adjustments
4. Time Management Issues and Exam Technique (8:14)
5. Question - Joey - Part a i - Calculation of Goodwill (1:12:57)
6. Question - Joey - Part a ii - IFRS 5 Held for Sale Assets (31:20)
7. Question - Joey - Part a iii - Group Retained Earnings (18:22)
8. Question - Joey - Part b - IFRS 2 Share Based Payments (9:35)
9. Kit Q 37 Calcula Co - Part a - IFRS 5 Non Current Asset Held For Sale (27:49)
10. Kit Q 37 Calcula Co - Part b - Integrated Reporting (41:54)
11. IFRS 16 Leases Kit Question 42 (26:56)
12. IFRS 16 Leases Kit Question 49 (9:32)
13. IAS 12 Deferred Tax Scenarios (33:35)
14. IFRS 2 Kit Q Treatment of SARs (29:29)
15. IFRS 2 Kit Q Treatment of Share Options (19:03)
16. IFRS 2 - Question Share Options for PPE (21:11)
17. IFRS 9 - Kit Q 26 Stent Co (29:27)
18. IAS 37 - Cleanex Co - Provisions (36:05)
1. Consolidated FS Consideration Types And Treatment (10:20)
2. Consolidated FS Valuation of NCI And Goodwill (20:59)
3. Notional Goodwill Further Discussion (4:31)
4. FV Discussion From Question (6:26)
5. Consolidation - FV and Deferred Tax (7:18)
6. Consolidation - PUP Opening Stock and Deferred Tax (6:23)
7. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
8. Consolidated SOFP - Q 297 Complete Question (54:53)
9. Consolidated SOFP Dargent Company - Part 1 (18:09)
10. Consolidated SOFP Dargent Company - Part 2 (1:11:02)
11. Exam Q Consolidated SOFP Exam Question (1:18:13)
12. Consolidated SOCI Kit Q 311 Plastik Company (49:18)
13. Consolidated FS - Past Exam Q - Consolidated SOCI (1:08:37)
Free Preview
Five Steps Model - Significant Financing Component (14:38)
Preview
Five Steps Model - Recognizing Revenue (32:56)
Preview
Internally Generated Intangible Assets - R&D (18:30)
Preview
IFRS 16 and IAS 12 - Deferred Tax in Leases
Preview
Consolidated SOFP Dec 2019 Exam (1:25:28)
Preview
IFRS Resources
Using Vertex Portal - Watch Complete Video
Preview
Learning Resources
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
IFRS Complete Course Notes
IFRS Past Papers
Conceptual Framework
Read before you begin
Resources
1. Conceptual Framework - Part 1 (23:44)
2. Conceptual Framework Part - Scope (13:54)
3. Conceptual Framework - Qualitative Characteristics of Fin Info (11:27)
4. Concepual Framework - Elements of Accounting (01:05:35)
5. Professional Ethics (37:56)
6. Ethical Issues - Question Discussion (22:23)
7. Performance Measure Question Discussion (20:24)
9. IFRS 1 - First Time Adoption of IFRS (26:42)
10. SOCI - Purpose, Structure and Components (38:43)
11. SOFP Explanation
12. Sustainability Reporting and Integrated Reporting (01:15:33)
Complete Study Notes
IFRS 15 - Revenue from Contracts with Customers
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Overview to IFRS 15 (29:29)
2. Five Steps Model Under IFRS 15 - Overview (13:02)
3. Five Steps Model - Identification of Contract and Performance (17:26)
4. Five Steps Model - Variable Consideration (15:16)
5. Five Steps Model - Significant Financing Component (14:38)
6. Five Steps Model - Non Cash Consideration (4:15)
7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
8. Five Steps Model - Recognizing Revenue (32:56)
9. Right to Return, Warranties, Agent and Principal (35:46)
10. Costs to Fulfill a Contract (25:00)
11. Contract Modifications (22:58)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Question with Solution - Topic Discussion (20:55)
2. Question with Solution - Financing Component (19:33)
3. Question with Explanation - 1 (19:08)
4. Question - Past Exam Paper (18:59)
5. Question - Discount Allocation (24:31)
6. Revenue Question with Explanation - 2 (12:46)
7. Foreign Exchange (10:47)
8. Delivery and Installation (09:55)
Complete Study Notes
Quiz - IFRS 15
IAS 16 - Property Plant and Equipment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Revaluation of NCA (15:47)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Question and Discussion - IAS 16, 36, 40 (24:35)
Complete Study Notes
Quiz - IAS 16
IAS 38 - Intangible Non Current Assets
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Intangible Assets (11:12)
2. Recognition Criteria (18:37)
3. Acquired Intangible Assets (19:12)
4. Internally Generated Intangible Assets - R&D (18:30)
5. Measurement of Intangible Assets (12:53)
6. Revaluation of Intangible Assets (17:31)
7. Amortisation, Impairment and Disposals (15:34)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Questions and Solutions - IAS 16 - IAS 38 (26:08)
2. IAS 38 Burdock IAS 40 (7:22)
3. IAS 38 Kaplan Kit Q 25 Skizer - 1 (34:47)
4. IAS 38 Kaplan Kit Q 25 Skizer - 2 (24:52)
Quiz - IAS 38
IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Property (11:47)
2. Measurement Principles of IAS 40 (18:42)
3. Further Considerations in FV (11:07)
4. Changing Measurement Models (10:33)
5. Transfers of IAS 40 to IAS 16 (17:01)
Complete Study Notes
Quiz - IAS 40
IAS 36 - Impairment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 36 Introduction to Impairment of Assets (18:55)
2. FV Less Cost to Disposal and Value in Use (24:44)
3. Impairment Indicators (14:15)
4. CGU Cash Generating Unit with Example (20:52)
5. Recognition of Impairment in Financial Statements (19:22)
6. Goodwill and Imapairment (05:43)
7. Reversal of Impairment (17:58)
8. Kit Q 49 Willow Co (37:38)
9. Kit Q 64 Canto Company - Impairment of CGU (56:49)
Complete Study Notes
Quiz - IAS 36
IAS 23 - Borrowing Cost
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23
IFRS 13 - Fair Value
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Fair Value - Questions (15:59)
Complete Study Notes
Quiz - IFRS 13
IAS 37 - Provisions and Contingencies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Provisions (10:57)
2. The Issue Behind The Standard (9:35)
3. Recognition Principle for Provisions (12:34)
4. Measurement and Accounting Treatment (21:18)
5. Warranties Under IAS 37 (3:49)
6. Capitalization of Decommissioning Costs (29:13)
7. Onerous Contracts (6:44)
8. Provision for Restructuring (18:59)
9. Contingent Liabilities (10:37)
10. Contingent Assets (9:03)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
2. Question - Provision for Restructuring (09:08)
3. Question Environmental Provision (25:44)
Quiz - IAS 37
Miscellaneous Standards
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 20 - Government Grants (35:47)
2. IAS 20 - Government Grants - Compliance of Conditions (04:42)
3. IAS 20 Government Grants Summarised With Two Questions (48:38)
Quiz - IAS 20
4. IAS 41 - Agriculture (23:06)
Quiz - IAS 41
5. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Quiz - IAS 8
6. IAS 10 - Events after the reporting date (25:29)
Quiz - IAS 10
7. IFRS 8 Operating Segments
8. IFRS 5 Non Current Assets Held for Sale (28:52)
Quiz - IFRS 5
IAS 2 Inventory
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:42)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
IAS 21 - Foreign Exchange
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Question - IFRS 15 and IAS 21 Foreign Exchange (19:23)
4. Question - IAS 16 and IAS 21 Foreign Exchange (14:22)
5. Question - Functional Currency of a Foreign Subsidiary (23:01)
6. Question - IAS 21 and Impact on IAS 12 Deferred Tax (20:09)
7. Question - IAS 21 and Impact on Goodwill (18:42)
Quiz - IAS 21
IFRS 16 - Leases
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Background of IFRS 16 (19:47)
2. Core Principles of IFRS 16 (19:54)
3. Lease Liability (30:15)
4. Right of Use Asset - ROU (30:14)
5. Exempt Leases (7:10)
6. Sales and Leaseback Overview (15:25)
7. Sales and Leaseback Accounting Treatment (18:40)
8. Re-measurement of Lease Liability (18:11)
9. Lessor Accounting (25:39)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Leases short questions from F7 (39:46)
2. Question IFRS 16 Leases (14:14)
3. Sales Lease Back - Question and Further Explanation (56:13)
Quiz - IFRS 16
IAS 12 - Tax
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxation - Part 1 (01:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation - Part 3 (01:07:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Q 40 - Tufnel - Deferred Tax and Impairment (01:00:47)
2. Deferred Tax and Leases IFRS 16 (21:15)
3. Deferred Tax and IAS 36 - Impairment (09:15)
4. Deferred Tax and Intra Group Sales (15:48)
5. Deferred Tax Question (48:23)
6. Deferred Tax Losses (16:22)
7. Question - Leases and Deferred Tax (27:42)
Quiz - IAS 12
IFRS 9 - Financial Instruments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Financial Instruments Introduction (17:57)
2. Derivatives (1:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (29:01)
5.1 Discussion (26:09)
6. Classification Of Fin Asets And Fin Liabilities Optimized (43:18)
7. Reclassification of Financial Assets and Liabilities
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)_copy
10. Impairment of Financial Instruments (22:44)_copy
11. Hedging (01:04:36)
12. Own Use Assets and Executory Contracts (20:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Equity Instruments Question (24:29)
2. Bank Loan Question (12:31)
3. Loan Notes Question (15:18)
4. Kit Q 55 Gasnature Own Use Assets (22:32)
Quiz - IFRS 9
IAS 33 - EPS
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (7:40)
4. Diluted EPS (45:10)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. EPS Short Questions - BPP (47:37)
6. EPS Question (38:28)
Quiz - IAS 33
IAS 19 - Employee Benefit
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Employee Benefits (28:36)
2. Example Solved (23:49)
3. Example Solved (07:04)
4. Kit Q 36 - Pensions - Part 1 (37:44)
5. Kit Q 36 - Pensions - Part 2 (19:33)
6. IAS 19 - Remeasurement & Curtailment - Hudson Co Mock 3 (49:18)
Complete Study Notes
IFRS 2 - Share Based Payments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (9:08)
4. Recognition Criteria in IFRS 2 (4:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Question 61 - Part 1 (29:50)
2. Kit Question 61 - Part 2 (27:35)
Complete Study Notes
Consolidated Financial Statements - Part 1
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated Financial Statements - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Short Questions (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Income Statement MCQs (22:23)
14. Q 303 Tyson Co - SOCI (37:47)
15. Consolidated SOFP Question 297 - Analysis (28:24)
16. Consolidated SOFP - Q 297 Complete Question with Solutions
17. Kit Q - Diamond - Part 1 (36:24)
18. Kit Q - Diamond - Part 2 (22:30)
19. June 2015 - Consolidated SOFP - Complete Question Solution (02:12:13)
20. Consolidated SOCI - Sept 2020 Exam (54:42)
Complete Study Notes
Consolidated Financial Statements - Part 2
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Kit Q 15 - Traveler - Good and Impairment (34:23)
2. Kit Q 15 - Traveler - IFRS 9 (17:06)
3. Exam Question 2016 - Calculation of Goodwill - Part 1 (25:00)
4. Exam Question 2016 - Consolidated SOCI - Part 2 (56:24)
5. Kit Q 16 - Angel - Part 1 (40:31)
6. Kit Q 16 - Angel - Part 2 (14:09)
7. IFRS 11 - Joint Arrangements (58:13)
8. Changes in Group Structures (21:45)
9. Interpretation of Financial Statements (01:40:20)
10. IAS 28 - Investment in Associates and Joint Ventures (29:32)
11. Consolidated SOFP Dec 2019 Exam (1:25:28)
12. Kit Q 12 - Intasha - Disposal in Groups (51:45)
13. Exam Question - Consolidated Financial Statements (01:13:08)
Complete Study Notes
IAS 7 Cash Flow Statement
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Statement of Cash Flow - Introduction (9:47)
2. Statement of Cash Flow - Structure of Cash Flow Statement (14:23)
3. Statement of Cash Flow - Direct Method (13:28)
4. Statement of Cash Flow - Indirect Method (13:56)
5. Consolidation Q - Step Acquisition and Cash Flow Statement (39:32)
Quiz - IAS 7
IFRS for SMEs
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs Introduction (28:46)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
IFRS 1 - First Time Adoption of IFRS
1. Overview and Challenges to IFRS Transition (16:33)
2. First Time Adoption (48:48)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Additional Practice Questions
1. Intro to Exam Questions (3:13)
2. How to Draft Constructive Response (19:57)
3. Common Adjustments
4. Time Management Issues and Exam Technique (8:14)
5. Question - Joey - Part a i - Calculation of Goodwill (1:12:57)
6. Question - Joey - Part a ii - IFRS 5 Held for Sale Assets (31:20)
7. Question - Joey - Part a iii - Group Retained Earnings (18:22)
8. Question - Joey - Part b - IFRS 2 Share Based Payments (9:35)
9. Kit Q 37 Calcula Co - Part a - IFRS 5 Non Current Asset Held For Sale (27:49)
10. Kit Q 37 Calcula Co - Part b - Integrated Reporting (41:54)
11. IFRS 16 Leases Kit Question 42 (26:56)
12. IFRS 16 Leases Kit Question 49 (9:32)
13. IAS 12 Deferred Tax Scenarios (33:35)
14. IFRS 2 Kit Q Treatment of SARs (29:29)
15. IFRS 2 Kit Q Treatment of Share Options (19:03)
16. IFRS 2 - Question Share Options for PPE (21:11)
17. IFRS 9 - Kit Q 26 Stent Co (29:27)
18. IAS 37 - Cleanex Co - Provisions (36:05)
Consolidation Revision Before Exam
1. Consolidated FS Consideration Types And Treatment (10:20)
2. Consolidated FS Valuation of NCI And Goodwill (20:59)
3. Notional Goodwill Further Discussion (4:31)
4. FV Discussion From Question (6:26)
5. Consolidation - FV and Deferred Tax (7:18)
6. Consolidation - PUP Opening Stock and Deferred Tax (6:23)
7. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
8. Consolidated SOFP - Q 297 Complete Question (54:53)
9. Consolidated SOFP Dargent Company - Part 1 (18:09)
10. Consolidated SOFP Dargent Company - Part 2 (1:11:02)
11. Exam Q Consolidated SOFP Exam Question (1:18:13)
12. Consolidated SOCI Kit Q 311 Plastik Company (49:18)
13. Consolidated FS - Past Exam Q - Consolidated SOCI (1:08:37)
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