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ACCA DipIFR - Diploma in Int. Financial Reporting - Live
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Introduction (36:50)
About ACCA DipIFR (28:28)
IAS 40 and IAS 16 Comparison (36:55)
Classification Of Fin Asets And Fin Liabilities Optimized (43:18)
Deferred Tax Question (48:23)
Deferred Tax and Intra Group Sales (15:48)
DipIFR - Live Progress Test 1
Resources
Past papers
1. About ACCA DipIFR (28:28)
2. Inroduction to IAS and IFRS (41:12)
3. Regulatory Framework (42:15)
4. Conceptual Framework - 1 (18:56)
5. Objective of Financial Reporting (45:12)
6. Qualitative Characteristics of Financial Information (24:51)
7. Elements of Fianncial Statements (20:11)
8. SOCI - Purpose, Structure and Components (38:43)
9. SOFP Explanation
1. Introduction (36:50)
2. Five Steps in IFRS 15 (41:35)
3. Exam Question - IFRS 15 Discussion (25:39)
4. Exam Question - Right of Refund (19:31)
5. Exam Question - Discount Allocation (11:48)
6. Question - SBR BPP Kit (14:41)
7. Question with Solution - Financing Component (19:33)
8. Question - Past Exam Paper (18:59)
Quiz - IFRS 15 Theory
Quiz - IFRS 15 Calculation
a. Revision from Basics - The Concept of Depreciation (12:14)
b. Revision from Basics - Revaluation of Non Current Assets (18:40)
c. Revision from Basics - Disposal of NCA (05:49)
1. Introduction, Recognition and Initial Measurement (36:21)
2. Subsequent Expenditure
3. Complex Assets (08:47)
4. Subsequent Measurement (16:55)
IAS 40 Investment Property
3. IAS 16 and IAS 40 Comparison (36:55)
IAS 23 Borrowing Cost (32:35)
Quiz - IAS 23 Theory
Quiz - IAS 23 Calculation
1. Introduction to Intangible Non Current Assets (22:44)
2. Research and Dev Exp and Capitalization Criteria (35:10)
1. Impairment of Assets (26:52)
2. External Indicators (28:38)
3. Internal Indicators (02:06)
4. Cash Generating Units (09:33)
5. Goodwill and Imapirment (05:43)
6. Accounting Treatment of Impairment (03:00)
7. Reversal of Impairment (17:58)
Quiz - IAS 36 Theory
Quiz - IAS 36 Calculation
Present Value, Discount Rates, NPV and IRR (01:19:16)
1. Introduction to Provisions
2. Accounitng Treatment
3. Specific Situations and Treatment
4. Provision for Restructuring
5. Factory Construction - IAS 16 -23 -37 (52:37)
6. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
7. Provision for Restructuring Question (09:08)
8. Environmental Provision Question (25:44)
Quiz - IAS 37 Theory
Quiz - IAS 37 Calculation
1. Introduction to Tax (08:35)
2. Temporary Differences and Deferred Tax (45:50)
3. Tax Base of Assets and Liabilities (13:57)
4. Deferred Tax Example Solved (10:37)
5. Deferred Tax and IAS 36 - Impairment (09:15)
6. Kit Q 40 - Tufnel - Deferred Tax and Impairment (01:00:47)
7. Deferred Tax Question (48:23)
8. Deferred Tax Losses (16:22)
Quiz - IAS 12 Theory
Quiz - IAS 12 Calculation
1. Comparison with IAS 17
2. Impact on Financial Statements
3. Definitions and Criteria
4. Lease Exemptions (03:19)
5. Measuring ROU and Lease Liability (19:04)
6. Sale and Leaseback (16:53)
7. Sale and Leaseback Question (40:13)
1. Introduction to Financial Instruments (11:36)
2. Financial Assets and Financial Liabilities (37:31)
3. Derivatives (40:47)
4. Recognition of Financial Instruments (08:38)
5. Classfication of Financial Assets and Amortized Cost Concept (50:17)
6. Classfication of Financial Assets Recap (08:39)
7. Equity Instruments (10:36)
8. Reclassification of Financial Assets (01:39)
9. Classification of Financial Liabilities (35:24)
10. Compound Financial Instruuments (15:57)
11. Impairment of Financial Instruments (22:44)
12. Hedging (01:04:36)
13. Equity Instruments Question (24:29)
14. Bank Loan Question (12:31)
15. Loan Notes Question (15:18)
16. Own Use Assets and Executory Contracts (20:23)
Quiz - IFRS 9 Theory
Quiz - IFRS 9 Calculation
1. Share Based Payments (01:07:10)
2. Kit Question 61 - Part 1 (29:50)
3. Kit Question 61 - Part 2 (27:35)
1. Introduction to Consolidation (49:34)
2. Introduction to Consolidation - 2 (08:02)
3. Requirements and Exemptions for Consolidation (19:43)
4. Introduction to Consolidated SOFP (30:04)
5. SOFP MCQs (41:03)
6. Consolidation - Q 295 Pedantic Co SOFP (1:16:48)
7. Consolidation - Q 299 Viagem Co PnL (1:10:43)
8. Consolidation - Q 300 Prodigal Consolidated PnL (57:19)
Free Preview
Introduction (36:50)
Preview
About ACCA DipIFR (28:28)
Preview
IAS 40 and IAS 16 Comparison (36:55)
Preview
Classification Of Fin Asets And Fin Liabilities Optimized (43:18)
Preview
Deferred Tax Question (48:23)
Preview
Deferred Tax and Intra Group Sales (15:48)
Preview
Progress Tests
DipIFR - Live Progress Test 1
Dip IFRS Resources
Resources
Past papers
Conceptual Framework
1. About ACCA DipIFR (28:28)
2. Inroduction to IAS and IFRS (41:12)
3. Regulatory Framework (42:15)
4. Conceptual Framework - 1 (18:56)
5. Objective of Financial Reporting (45:12)
6. Qualitative Characteristics of Financial Information (24:51)
7. Elements of Fianncial Statements (20:11)
8. SOCI - Purpose, Structure and Components (38:43)
9. SOFP Explanation
IFRS 15 - Revenue From Contracts With Customers
1. Introduction (36:50)
2. Five Steps in IFRS 15 (41:35)
3. Exam Question - IFRS 15 Discussion (25:39)
4. Exam Question - Right of Refund (19:31)
5. Exam Question - Discount Allocation (11:48)
6. Question - SBR BPP Kit (14:41)
7. Question with Solution - Financing Component (19:33)
8. Question - Past Exam Paper (18:59)
Quiz - IFRS 15 Theory
Quiz - IFRS 15 Calculation
IAS 16 - Property Plant and Equipment
a. Revision from Basics - The Concept of Depreciation (12:14)
b. Revision from Basics - Revaluation of Non Current Assets (18:40)
c. Revision from Basics - Disposal of NCA (05:49)
1. Introduction, Recognition and Initial Measurement (36:21)
2. Subsequent Expenditure
3. Complex Assets (08:47)
4. Subsequent Measurement (16:55)
IAS 40 - Investment Property
IAS 40 Investment Property
3. IAS 16 and IAS 40 Comparison (36:55)
IAS 23 - Borrowing Cost
IAS 23 Borrowing Cost (32:35)
Quiz - IAS 23 Theory
Quiz - IAS 23 Calculation
IAS 38 - Intangible Non Current Assets
1. Introduction to Intangible Non Current Assets (22:44)
2. Research and Dev Exp and Capitalization Criteria (35:10)
IAS 36 - Impairment of Assets
1. Impairment of Assets (26:52)
2. External Indicators (28:38)
3. Internal Indicators (02:06)
4. Cash Generating Units (09:33)
5. Goodwill and Imapirment (05:43)
6. Accounting Treatment of Impairment (03:00)
7. Reversal of Impairment (17:58)
Quiz - IAS 36 Theory
Quiz - IAS 36 Calculation
Present Value Concept
Present Value, Discount Rates, NPV and IRR (01:19:16)
IAS 37 - Provisions, Contingent Assets and Contingent Liabilities
1. Introduction to Provisions
2. Accounitng Treatment
3. Specific Situations and Treatment
4. Provision for Restructuring
5. Factory Construction - IAS 16 -23 -37 (52:37)
6. Questions - IAS 16 - IAS 37 - IAS 23 (29:23)
7. Provision for Restructuring Question (09:08)
8. Environmental Provision Question (25:44)
Quiz - IAS 37 Theory
Quiz - IAS 37 Calculation
IAS 12 - Taxes
1. Introduction to Tax (08:35)
2. Temporary Differences and Deferred Tax (45:50)
3. Tax Base of Assets and Liabilities (13:57)
4. Deferred Tax Example Solved (10:37)
5. Deferred Tax and IAS 36 - Impairment (09:15)
6. Kit Q 40 - Tufnel - Deferred Tax and Impairment (01:00:47)
7. Deferred Tax Question (48:23)
8. Deferred Tax Losses (16:22)
Quiz - IAS 12 Theory
Quiz - IAS 12 Calculation
IFRS 16 Leases
1. Comparison with IAS 17
2. Impact on Financial Statements
3. Definitions and Criteria
4. Lease Exemptions (03:19)
5. Measuring ROU and Lease Liability (19:04)
6. Sale and Leaseback (16:53)
7. Sale and Leaseback Question (40:13)
IFRS 9 - Financial Instruments
1. Introduction to Financial Instruments (11:36)
2. Financial Assets and Financial Liabilities (37:31)
3. Derivatives (40:47)
4. Recognition of Financial Instruments (08:38)
5. Classfication of Financial Assets and Amortized Cost Concept (50:17)
6. Classfication of Financial Assets Recap (08:39)
7. Equity Instruments (10:36)
8. Reclassification of Financial Assets (01:39)
9. Classification of Financial Liabilities (35:24)
10. Compound Financial Instruuments (15:57)
11. Impairment of Financial Instruments (22:44)
12. Hedging (01:04:36)
13. Equity Instruments Question (24:29)
14. Bank Loan Question (12:31)
15. Loan Notes Question (15:18)
16. Own Use Assets and Executory Contracts (20:23)
Quiz - IFRS 9 Theory
Quiz - IFRS 9 Calculation
IFRS 2 Share Based Payments
1. Share Based Payments (01:07:10)
2. Kit Question 61 - Part 1 (29:50)
3. Kit Question 61 - Part 2 (27:35)
Consolidatied Financial Statements - SOFP
1. Introduction to Consolidation (49:34)
2. Introduction to Consolidation - 2 (08:02)
3. Requirements and Exemptions for Consolidation (19:43)
4. Introduction to Consolidated SOFP (30:04)
5. SOFP MCQs (41:03)
6. Consolidation - Q 295 Pedantic Co SOFP (1:16:48)
7. Consolidation - Q 299 Viagem Co PnL (1:10:43)
8. Consolidation - Q 300 Prodigal Consolidated PnL (57:19)
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