Here you will discover how to define and compute the initial measurement of a non-current asset; the requirements of relevant IFRS Standards in relation to the revaluation of non-current assets; and more.
Here your tutor will reveal the nature and accounting treatment of internally generated and purchased intangible assets; how to distinguish between goodwill and other intangible assets; and several related issues.
Here you will learn how to define, calculate and account for an impairment loss; to identify the circumstances that may indicate impairments to assets; and more.
In this set of lectures you will discover how to describe and apply the principles of inventory valuation, as well as how to apply the requirements of relevant IFRS Standards for biological assets and agricultural produce.
Here you will learn the definition of financial instruments in terms of financial assets and financial liabilities; learn about amortised cost and fair value; how to distinguish between debt and equity; and more.
In this set of video lessons you will learn how to account for right-of-use assets and lease liabilities in the records of the lessee; the nature of the exemption from the recognition criteria for leases in the records of the lessee; and how to account for sale and leaseback agreements.
Here you will discover why an accounting standard on provisions is necessary; how to distinguish between legal and constructive obligations; understand when provisions may and may not be made and demonstrate how they should be accounted for; and much more.
In these lectures your tutor will explain how to account for current taxation in accordance with relevant IFRS Standards; the effect of taxable temporary differences on accounting and taxable profits; and how to compute and record deferred tax amounts in the financial statements.
Here you will learn about the importance of identifying and reporting the results of discontinued operations; how to define and account for non-current assets held for sale and discontinued operations; and more.
This set of video lectures will unpack important accounting policies, explore the implications of changes in accounting estimates and how to address errors.
Your tutor will explain the nature of Earnings Per Share (EPS); how to calculate the EPS in accordance with relevant IFRS Standards; and explain the relevance of the diluted EPS and calculate the diluted EPS involving convertible debt and share options (warrants).
In this set of lectures your tutor will explain and apply the principles of recognition of revenue, including identification of contracts, identification of performance obligations, determination of transaction price, and much more.
Here your tutor will explain how to apply the provisions of relevant IFRS Standards in relation to accounting for government grants.
Here your tutor will explain the difference between functional and presentation currency and explain why adjustments for foreign currency transactions are necessary, as well as how to account for the translation of foreign currency transactions and monetary/non-monetary foreign currency items at the reporting date.