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雷达卡
CONCEPTUALAND REGULATORY FRAMEWORKChapter 1
IASB ConceptualFramework – Objective of financial reporting [18m]
IASB ConceptualFramework – Elements of financial statements [23m]
Chapter 2RegulatoryFramework [14m]
PUBLISHED COMPANY ACCOUNTSChapter 3Presentation ofFinancial Statements (IAS 1) [16m]
GROUP ACCOUNTSChapter 41. 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]
Chapter 51. Jointarrangements – Introduction [8m]
2. Jointarrangements Example [11m]
Chapter 61. 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]
Chapter 71. 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]
Chapter 81. 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]
ACCOUNTING STANDARDSChapter 91. 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]
Chapter 10Intangibleassets (IAS 38) [15m]
Chapter 11Impairments (IAS36) [14m]
Chapter 12IFRS 5 coming soon
Chapter 13
1. Pensions (IAS19) – Introduction [12m]
2. Pensions (IAS19) – Example [15m]
3. IAS 19 –Curtailment and Asset ceiling [10m]
Chapter 141. 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]
Chapter 151. 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]
Chapter 16Fair Value (IFRS13) [9m]
Chapter 17Operatingsegments (IFRS 8) [31m]
Chapter 181. Revenue fromcontracts with customers part 1 (IFRS 15) [18m]
2. Revenue fromContracts with Customers part 2 IFRS 15 [29m]
Chapter 191. 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]
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