IFRS

Beginner 0(0 Ratings) 7 Students enrolled
Created by Certy Box Last updated Thu, 18-Mar-2021
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Curriculum for this course
193 Lessons 45:18:52 Hours
Introduction
3 Lessons 00:00:00 Hours
  • Introduction
  • IFRS Roadmap to India
  • x
  • check 00:00:00
  • tst 00:00:00
  • Scope
  • Key Terms
  • Measurement of Investment Property
  • Transfers to and from Investment Property
  • Disposals & Disclosures
  • IFRS 1 - Objective & Scope
  • IFRS 1 - Definitions
  • IFRS 1 - First time adoption of IFRS 00:00:00
  • Objective & Scope
  • Definitions
  • Shared Based
  • IFRS 2 - Share Based Payment 00:00:00
  • IFRS 2 - Share Based Payments 00:00:00
  • IFRS 3 - Business Combinations 00:00:00
  • Objective & Scope
  • Identifying a Business Combination
  • Acquisition, Measurement & Recognition
  • IFRS 3 - Purchase Considerations 00:00:00
  • IFRS 5 - Objective & Scope
  • IFRS 5 - Classification & Measurements
  • IFRS 5 - Disclosures
  • IFRS 5 - Non current assets held for sale and discontinued operations 00:00:00
  • Objective and Scope
  • Evaluation Assets
  • Exploration for and Evaluation of Mineral Resources 00:00:00
  • Objective
  • Scope & Definition 00:00:00
  • Segments with Worked Examples
  • Reportable Segments 00:00:00
  • Check for test
  • Basis of Measurement & Reconciliation 00:00:00
  • IFRS 8 - Operating Segment 00:00:00
  • Introduction 00:00:00
  • Objective & Scope
  • Financial Assets
  • Financial Assets - Classification 00:00:00
  • Amortised Cost for Financial Instruments 00:00:00
  • Financial Assets - cost and fair value 00:00:00
  • Reclassification of Financial Assets
  • Impairment of Financial Asset (IAS 39)
  • Classification of Financial Liability
  • Derivatives
  • Hedge Accounting (IAS 39)
  • Classification of Financial Assets 00:00:00
  • Business Model Test 00:00:00
  • Business Model Test Examples 00:00:00
  • Financial Instruments with Own Share 00:00:00
  • IFRS 10- Consolidated Financial Statements 00:00:00
  • Objective & Scope
  • Controls
  • Accounting Requirements
  • Investment Entity & Examples
  • Objective & Scope
  • Joint Arrangements & its types
  • Joint Arrangements 00:00:00
  • IFRS 15 - Objective & Scope
  • IFRS 15 - Definition
  • IFRS 15 - Revenue from Contracts with Customers Part 1 00:00:00
  • IFRS 15 - Revenue from Contracts with Customers Part 2 00:00:00
  • IFRS 15 - Accounting for Contract Modification under IFRS 15 00:00:00
  • IFRS 15 - Summary
  • Objective & Scope
  • Definitions
  • Recognition Exemptions
  • IFRS 16 vs IAS 17
  • Scope 00:00:00
  • Identifying Lease - IFRS 16 00:00:00
  • Separating a contract into Lease and non Lease component 00:00:00
  • Subsequent Measurements 00:00:00
  • Initial Measurements 00:00:00
  • Lease Classification 00:00:00
  • Lease Remeasurement 00:00:00
  • Rights of Lessee 00:00:00
  • Measurements of assets under IFRS 16 00:00:00
  • Form and components of financial statements
  • Statement of financial position
  • Statement of profit or loss and other comprehensive income
  • Difference Between IFRS and US GAAP
  • Difference Between IFRS and US GAAP-1
  • Difference Between IFRS and US GAAP-2
  • Objective & Scope
  • Complete Set of Financial Statements
  • Disclosure of Accounting Policies
  • IAS 1 - Presentation of Financial Statements 00:00:00
  • Definitions
  • Objective & Scope
  • Measurement of Inventories
  • Disclosures
  • Basis of Valuation
  • Basis of Allocation 00:00:00
  • Learning Outcomes 00:00:00
  • Conclusion 00:00:00
  • Objective and Scope
  • Definition
  • Accounting Policy
  • Objective & Scope
  • Definitions
  • Recognition & Measurement
  • Events after the Reporting Period 00:00:00
  • Going Concern & Disclosure
  • Events after the Reporting Date 00:00:00
  • Objective & Scope
  • Definitions
  • Recognition
  • Deferred Tax
  • IAS 12 - Deferred Tax 00:00:00
  • Disclosures
  • Objective & Scope
  • Definitions
  • Initial Recognition
  • Initial Measurement
  • Subsequent Recognition
  • Disclosures
  • IAS 16 PPE - I 00:00:00
  • IAS 16 - PPE - II 00:00:00
  • Scope & Key Terms
  • Measurement of Revenue
  • IAS 18 - Part 1 00:00:00
  • Revenue from Rendering of Services
  • IAS 18 - Part 2 00:00:00
  • Interest, Royalties, and Dividends
  • Objective & Scope
  • Definitions
  • Short Term Employee
  • Post Employment Benefits
  • Statement of Financial Position
  • Worked Examples
  • Employee Benefits Introduction 00:00:00
  • Employee Benefits Defined Benefits and Defined Contribution 00:00:00
  • Objective & Scope
  • Definitions
  • Recognition of Government Grants
  • Measurement of Government Grant
  • Presentation of Government Grant
  • Worked Examples
  • IAS 20 - Part 1 00:00:00
  • IAS 20 - Part 2 00:00:00
  • Objective & Scope
  • Definitions
  • Determination of Functional Currency
  • Accounting for Transactions designated in Foreign Currency
  • Net Investment in Foreign Operation
  • Worked Examples
  • The concept of Functional Currency 00:00:00
  • Relevance of functional currency 00:00:00
  • Journal Entries in Functional Currency 00:00:00
  • Objective & Scope
  • Definitions
  • Recognition of Borrowing Cost
  • Application Examples
  • Objective & Scope
  • Definitions
  • Disclosures
  • Objective & Scope
  • Definitions
  • Disclosures
  • Objective & Scope
  • Definitions
  • Entity
  • Worked Examples
  • Objective & Scope
  • Definitions
  • Financial Instruments
  • Objective & Scope
  • Measurement
  • Dilute
  • Objective & Scope
  • Key Definitions
  • IFRS 17 – Insurance Contracts
  • IFRS 4 vs IFRS 17
  • Introducing IFRS 17 00:00:00
  • Scope 00:00:00
  • Understanding IFRS 17 00:00:00
Requirements
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Description
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About the instructor
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  • 784 Students
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Certy Box
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