Home : Book details : Book description

Description of  Mastering International Financial Reporting Standards (Ifrs)

Published 3/2024 MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz Language: English | Size: 2.65 GB | Duration: 8h 50m Master IFRS accounting standards from adoption to financial reporting with practical examples and expert guidance. What you'll learn IFRS Adoption: Understand the process and implications of transitioning to International Financial Reporting Standards (IFRS). IFRS Categories and Framework: Explore the categories and conceptual framework of IFRS, gaining insights into its structure and principles. First-Time Adoption: Learn the requirements and exemptions for first-time adoption of IFRS, including reporting and disclosure obligations. Share-Based Payments: Grasp the complexities of accounting for share-based payment transactions, including valuation techniques and disclosures. Business Combinations: Understand the accounting treatment for business combinations, including recognition, measurement, and goodwill calculation Insurance Contracts: Dive into the accounting standards for insurance contracts, covering initial recognition, subsequent measurement, and disclosure Non-Current Assets and Discontinued Operations: Learn how to classify, measure, and disclose non-current assets held for sale and discontinued operations Exploration for Mineral Resources: Explore the accounting treatment for exploration and evaluation of mineral resources, including impairment and disclosures. Financial Instruments Disclosures: Understand the disclosure requirements for various financial instruments, including qualitative and quantitative disclosures Operating Segments: Learn about segment reporting and reconciliation under IFRS 8, including comparative segment reporting and entity-wide disclosures. Consolidated Financial Statements: Master the consolidation model and exceptions under IFRS 10 for preparing consolidated financial statements. Joint Arrangements: Understand the accounting for joint arrangements, including types, assessments, and financial statements presentation. Fair Value Measurement: Learn about fair value concepts, measurement techniques, and disclosures under IFRS 13. Regulatory Deferral Accounts: Understand the accounting treatment and presentation of regulatory deferral accounts, including disclosures and examples. Requirements Basic Accounting Knowledge: Familiarity with fundamental accounting principles and concepts is essential to grasp the advanced topics covered in the course. Financial Reporting Understanding: A solid understanding of financial reporting standards and practices will facilitate comprehension of IFRS principles and requirements. Proficiency in Excel: Basic proficiency in Microsoft Excel is recommended, as some lectures include Excel examples and illustrations to reinforce concepts. Financial Analysis Skills: Basic skills in financial analysis will aid in interpreting financial statements and understanding the implications of adopting IFRS. Description Overview Section 1: IFRS 1: Time Adoption of IFRS Lecture 1 Introduction to Course Lecture 2 IFRS Categories and IFRS Conceptual Framework Lecture 3 IFRS Conceptual Framework and Excel Example Lecture 4 IFRS Conceptual Framework Lecture 5 Objectives of IFRS 1 Lecture 6 IFRS 1 Excel Example Lecture 7 First Time Adoption and Excel Example Lecture 8 Exemptions Lecture 9 Reporting and Disclosure Section 2: IFRS 2: Share-Based Payment Lecture 10 Introduction to IFRS 2 Lecture 11 Valuation Techniques Lecture 12 Equity and Cash settled SBP Transactions Lecture 13 Share Based Payment Disclosures Lecture 14 Excel Example Lecture 15 Conclusion IFRS 2 Section 3: IFRS 3: Business Combinations Lecture 16 Introduction to Business Combination Lecture 17 Objectives and Definitions Lecture 18 Acounting for Business Combination Lecture 19 Examples Lecture 21 Acquisition Date Example Lecture 22 Goodwill Lecture 23 Acquisition Issues and Disclosures Section 4: IFRS 4: Insurance Contracts Lecture 24 Introduction to IFRS 4 Insurance Contracts Lecture 25 Insurance Contract Lecture 26 Significant Risk Lecture 27 Types and Portfolio Lecture 28 Initial Recognition and Measurement with Excel Examples Lecture 29 Subsequent measurement and Modification and Recognition Lecture 30 Disclosures and Conclusion Section 5: IFRS 5: Non Current Assets and Discontinued Operations Lecture 31 Introduction to Course Lecture 32 Objective and Accounting Lecture 33 Conditions and Excel Examples Lecture 34 Held for Sale Classification and Excel Illustration Lecture 35 Held for Sale Classification and Measurement Lecture 36 Disclosures and Discontinued Ops Lecture 37 Excel Presentation Section 6: IFRS 6: Exploration for and Evaluation of Mineral Resources Lecture 38 Introduction and Table of Contents Lecture 39 Definitions and Accounting for Mineral Resources Lecture 40 Accounting for Mineral Resources Lecture 41 Impairment of Mineral Resources Lecture 42 Presentation and Disclosures Lecture 43 Excel example Depreciation Calculation Lecture 44 Excel Example Revaluation Model Lecture 45 Excel Example Revaluation Model Continued Section 7: IFRS 7: Financial Instruments-Disclosures Lecture 46 Introduction to FI Disclosures Lecture 47 Objectives of Fl Lecture 48 Other Disclosures Lecture 49 Examples Of Fl Lecture 50 Qualitative and Quantitative Disclosures Section 8: IFRS 8: Operating Segments Lecture 51 Introduction to Course Lecture 52 Objectives of Operating Segments and Scope Lecture 53 Operating Segment Lecture 54 Segment Reporting Lecture 55 Comparative Segment Reporting and Excel Example Lecture 56 Segment Reporting Disclosure Lecture 57 Reconciliation and Entity-Wide Disclosures Lecture 58 Segment Reporting Excel Example Lecture 59 Segment Reporting Excel Example Continued Section 9: IFRS 10: Consolidated Financial Statements Lecture 60 Introduction to IFRS 10 Lecture 61 Consolidation Model and Consolidation Lecture 62 Examples and Exceptions Section 10: IFRS 11: Joint Arrangements Lecture 63 Introduction to Course Lecture 64 Summary of Investments Excel chart Lecture 65 Objective and Assessment of Joint Control Lecture 66 Types of Joint Arrangements and Excel Chart Lecture 67 Accounting for Joint Arrangements Lecture 68 Financial Statements Presentation and Excel Examples Lecture 69 Introduction to Course Lecture 70 Attributes of Sufficient Disclosures Lecture 74 Excel Examples Lecture 75 Excel Examples Continued Section 12: IFRS 13: Fair Value Measurment Lecture 76 Introduction to Course Lecture 77 Objectives and Concepts Lecture 78 Principal and Most Advantageous Market Excel Example Lecture 79 Highest and Best Use Concept and Excel Example Lecture 80 Measurement of Liabilities and Equity Lecture 81 Measurement of a Group of Financial Assets Lecture 82 Initial Recognition and Excel Example Lecture 83 Valuation Techniques Lecture 84 Fair Value Disclosures Lecture 85 Fair Value Disclosures and Excel Examples Section 13: IFRS 14: Regulatory Deferral Accounts Lecture 86 Introduction to Course Lecture 87 Overview and Accounting for Regulatory Deferral Accounts Lecture 88 Regulatory Deferral Accounts Presentation Lecture 89 Regulatory Deferral Accounts Disclosures and Excel Examples Accounting Professionals: Certified public accountants (CPAs), auditors, financial analysts, and other accounting professionals seeking to enhance their knowledge of International Financial Reporting Standards (IFRS) and stay updated with regulatory changes.,Finance Managers: Finance managers, controllers, and CFOs responsible for financial reporting and compliance within their organizations.,Students Pursuing Accounting Degrees: Undergraduate and graduate students studying accounting or finance who want to deepen their understanding of IFRS principles and applications.,Corporate Training Programs: Companies providing professional development and continuing education opportunities for t