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  1. #1
    Üye missyou - ait Kullanıcı Resmi (Avatar)
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    Learn Ifrs Through Case Studies Part 1




    Learn Ifrs Through Case Studies Part 1
    Published 10/2023
    MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz
    Language: English | Size: 3.39 GB | Duration: 6h 11m

    Practical Application of IFRS through Case-Based Accounting Scenarios

    What you'll learn
    Practical application of IFRS to 35+ accounting scenarios across six cases
    Identify the relevant IFRS standard and steps to address the issue using the relevant standard
    Step-by-step analysis of the issue or scenario using the relevant IFRS standards
    Conclude on the appropriate accounting treatment and provide adjusting journal entries
    Requirements
    Recommended to have some prior knowledge of IFRS (International Financial Reporting Standards)
    Description
    This course focuses on teaching IFRS through practical application. There are six cases in this course. Each case consists of five or six accounting/financial reporting scenarios (total of thirty-five scenarios). For each scenario, we will identify the relevant standards, complete a step-by-step analysis using the relevant IFRS standards, recommend correct accounting treatment and provide adjusting journal entries where applicable. This way, you will learn the standards through practical application. An examination scenario might require you to analyze accounting/financial reporting issues using IFRS, and this course focuses on helping you gain competence in such scenarios. The videos and slides document the IFRS criteria under the relevant standard, an analyses of case facts using the criteria and a conclusion with adjusting journal entries where applicable. The actual case, along with slides, and where applicable an Excel file with calculations, is provided with each case under the first (introductory) video for each case. The scenarios covered include issues such as leases, revenue recognition, financial instruments, accounting for business combinations, significant influence, joint arrangements and joint ventures, revaluation of PP&E, foreign subsidiaries and translation of foreign currencies, impairment calculations and allocation of impairment loss, environmental restoration liabilities, correction of errors and changes in estimates, employee termination benefits, investment property, subsequent events, deferred taxes and non-monetary exchanges.
    Overview
    Section 1: Introduction
    Lecture 1 Introduction
    Section 2: Case 1 - Sky Airlines
    Lecture 2 Case Introduction
    Lecture 3 Issue #1 - Accounting for Business Combinations
    Lecture 4 Issue #2 - Aircraft Leases
    Lecture 5 Issue #3 - Contingent Assets
    Lecture 6 Issue #4 - Financial Instruments (Bonds)
    Lecture 7 Issue #5 - Customer Loyalty Program (Revenue Recognition)
    Lecture 8 Issue #6 - Donations
    Section 3: Case 2 - AirX
    Lecture 9 Case Introduction
    Lecture 10 Issue #1 - Foreign Subsidiaries and Translation of Foreign Currency
    Lecture 11 Issue #2 - Financial Instruments (Shares)
    Lecture 12 Issue #3 - Impairment of Financial Instruments
    Lecture 13 Issue #4 - Changes in Estimates and Correction of Errors
    Lecture 14 Issue #5 - Capitalization of Inspection Costs
    Section 4: Case 3 - Ben's Construction Ltd.
    Lecture 15 Case Introduction
    Lecture 16 Issue #1 - Revaluation Method for PP&E
    Lecture 17 Issue #2 - Allocation of Impairment Loss
    Lecture 18 Issue #3 - Deferred Tax Assets
    Lecture 19 Issue #4 - Percentage-of-Completion Method (Revenue Recognition)
    Lecture 20 Issue #5 - Financial Instruments (Loan Receivable)
    Lecture 21 Issue #6 - Non-Monetary Exchanges
    Section 5: Case 4 - Andy's Furniture Inc.
    Lecture 22 Case Introduction
    Lecture 23 Issue #1 - Deferred Tax Impact on Acquisition
    Lecture 24 Issue #2 - Consignment Sales (Revenue Recognition)
    Lecture 25 Issue #3 - Onerous Contracts
    Lecture 26 Issue #4 - Discontinued Operations
    Lecture 27 Issue #5 - Purchase of Investment Property
    Lecture 28 Issue #6 - Subsequent Events
    Section 6: Case 5 - Graeme Steyn Petroleum Inc.
    Lecture 29 Case Introduction
    Lecture 30 Issue #1 - Environmental Restoration Liabilities
    Lecture 31 Issue #2 - Impairment of Diesel Division
    Lecture 32 Issue #3 - Significant Influence and Control
    Lecture 33 Issue #4 - Bill and Hold Arrangements (Revenue Recognition)
    Lecture 34 Issue #5 - Lease of Office Space
    Lecture 35 Issue #6 - Procurement System and Net Income Calculation
    Section 7: Case 6 - Toby's Panda
    Lecture 36 Case Introduction
    Lecture 37 Issue #1 - Joint Arrangements: Joint Operations and Joint Ventures
    Lecture 38 Issue #2 - Rebates
    Lecture 39 Issue #3 - Termination Benefits
    Lecture 40 Issue #4 - Impairment of Store Pt.1
    Lecture 41 Issue #4 - Impairment of Store Pt.2
    Lecture 42 Issue #5 - Management Referral Liability
    Lecture 43 Issue #6 - Construction of Store
    This course is for all students pursuing degrees, diplomas or designations that include the study and application of IFRS.

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  2. #2
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    Cevap: Learn Ifrs Through Case Studies Part 1

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