IASB ConceptualFramework – Objective of financial reporting [18m]

IASB ConceptualFramework – Elements of financial statements [23m]

RegulatoryFramework [14m]

Presentation ofFinancial Statements (IAS 1) [16m]

1. Basic groupstructures – Introduction [18m]

2. Basic groupstructures – SFP workings and adjustments [35m]

3. Basic groupstructures – Basic consolidation example [25m]

4. Basic groupstructures – SPLOCI introduction [7m]

5. Basic groupstructures – SPLOCI example [16m]

6. Other componentsof equity – Example 3 [22m]

7. Basic groupstructures – IFRS 12 [14m]

8. Basic groupstructures – Subsidiary impairment [10m]

9. Basic group structures– Associate impairment [7m]

1. Jointarrangements – Introduction [8m]

2. Jointarrangements Example [11m]

1. Changes in groupstructure – Introduction [9m]

2. Stepacquisitions – Non control to control [8m]

3. Stepacquisitions – Control to control [9m]

4. Step disposals –Control to control [5m]

5. Step disposals –Control to no control [7m]

6. Group SFP Example5 [26m]

7 Group SPLExample 6 [6m]

1. Foreign currency– Introduction [6m]

2. Foreigncurrency- Functional currency [13m]

3. Foreign currency– Example 1 [10m]

4. Foreign currency– Example 2 [8m]

5 Overseasconsolidation Introduction [7m]

6 Translation ofthe subsidiary [14m]

7 Goodwill, NCIand group retained earnings [12m]

8 Exchangedifferences [12m]

1. Group SCF –Introduction [10m]

2. Group SCF –Dividend paid to the NCI [8m]

3. Group SCF –Dividend received from Associate [6m]

4. Group SCF –Acquisition disposal of subsidiary [22m]

5. Group SCF –Example [34m]

1. Property, plantand equipment (IAS 16) – Revaluation increase [18m]

2. IAS 16 –Revaluation decrease [11m]

3. IAS 16 –Depreciation [7m]

4. Borrowing costs(IAS 23) [13m]

5. Governmentgrants (IAS 20) [13m]

6. Investmentproperties (IAS 40) [15m]

Intangibleassets (IAS 38) [15m]

Impairments (IAS36) [14m]

IFRS 5 coming soon

1. Pensions (IAS19) – Introduction [12m]

2. Pensions (IAS19) – Example [15m]

3. IAS 19 –Curtailment and Asset ceiling [10m]

1. Share basedpayments – Introduction [11m]

2. Equity settledshare based payments – services [16m]

3. Equity settledshare based payments – goods [3m]

4. Cash settledshare based payments – example [10m]

5. Share basedpayments – Vesting conditions [8m]

1. Financialinstruments – Introduction [14m]

2. Financial assets [32m]

3. Financial liabilities [10m]

4. Convertibledebentures [18m]

5. Derivatives [14m]

7. Hedging –Introduction [25m]

9 Cash flow hedgeaccounting [20m]

10 Fair value hedgeaccounting [12m]

11 Hedging criteriaand hedge effectiveness [13m]

Fair Value (IFRS13) [9m]

Operatingsegments (IFRS 8) [31m]

1. Revenue fromcontracts with customers part 1 (IFRS 15) [18m]

2. Revenue fromContracts with Customers part 2IFRS 15 [29m]

1. Introductionto IFRS 16 Leases [18m]

2.Identifyinga lease [17m]

3. Lease andnon-lease components [6m]

4. Lessee accounting [22m]

5. Lessoraccounting (introduction) [10m]

6. Lessoraccounting – operating lease [8m]

7. Lessoraccounting – finance lease [15m]