IFRS – A Complete Course on IFRS

Course Curriculum

Chapter 1: Introduction to IFRS

Lecture 1: Detailed Study Notes to Prepare all IFRS Standards

Lecture 2: Introduction to the course

Lecture 3: Conceptual Framework – Part 1

Lecture 4: Conceptual Framework – Part 2

Lecture 5: Conceptual Framework – Part 3

Lecture 6: Conceptual Framework – Part 4

Lecture 7: Structure of Statement of Comprehensive Income – SOCI

Lecture 8: Structure of Statement of Financial Position – SOFP

Lecture 9: Professional Ethics

Lecture 10: Ethical Considerations

Lecture 11: Performance Measures

Lecture 12: Sustainability Reporting and Integrated Reporting

Chapter 2: IFRS 15 – Revenue from Contracts with Customers

Lecture 1: IFRS 15 – Part 1. Overview of IFRS 15

Lecture 2: IFRS 15 – Part 2. Revenue Recognition Citeria

Lecture 3: FRS 15 – Part 3. Revenue Recognition Citeria Continued

Lecture 4: Revenue – Questions

Lecture 5: Recognition Criteria Explained

Lecture 6: Question – Financing Component

Lecture 7: Discount Allocation – Question

Lecture 8: Question with Solution – Topic Discussion IFRS 15

Lecture 9: IFRS 15 – Contract Asset – Contract Liability And Receivables

Lecture 10: IFRS 15 – Costs to Fulfill a Contract

Lecture 11: IFRS 15 – Contract Asset MCQs

Lecture 12: IFRS 15 – General Discussion

Lecture 13: Question No 33 from Kit

Lecture 14: IFRS 15 – Kit Question Part 1

Lecture 15: IFRS 15 – Kit Question Part 2

Chapter 3: IAS 16 – Property, Plant and Equipment

Lecture 1: SOCI – Explanation

Lecture 2: IAS 16 – Part 1 – Recognition and Initial Measurement

Lecture 3: IAS 16 – Part 2 – Subsequent Measurement

Lecture 4: IAS 16 – Part 3 – Revaluations and Disposals

Lecture 5: Revaluation of Non Current Assets – Additional

Lecture 6: IAS 16 – Questions and Solutions

Lecture 7: IAS 38 – Intangible Assets – Revised

Lecture 8: Questions IAS 16 – 23 – 37

Lecture 9: IAS 16 – IAS 38 – Questions Tangible and Intangible Assets

Chapter 4: IAS 40 – Investment Property

Lecture 1: DipIFR – IAS 40 Investment Property

Lecture 2: IAS 16 and IAS 40 Quick Comparison

Chapter 5: IAS 38 – Intangible Assets and IFRS 3 Goodwill

Lecture 1: IAS 38 – Intangible Non Current Assets

Lecture 2: IFRS 3 – Goodwill

Lecture 3: Calculation of Goodwill

Chapter 6: IAS 36 – Impairment of Assets

Lecture 1: 1. Impairment of Assets

Lecture 2: 2. External Indicators

Lecture 3: 3. Internal Indicators

Lecture 4: 4. Cash Generating Units (CGU)

Lecture 5: 5. Goodwill and Imapirment

Lecture 6: 6. Accounting Treatment

Lecture 7: Question – Impairment of CGU and Goodwill

Lecture 8: Question 40 – Imapairment and Deferred Tax

Lecture 9: IAS 23 and IAS 36 Questions

Chapter 7: IAS 23 – Borrowing Cost

Lecture 1: Borrowing Cost – Part 1

Lecture 2: Borrowing Cost – Part 2

Chapter 8: IAS 37 – Provisions and Contingent Liabilities

Lecture 1: IAS 37 – 1. Introduction to Provisions

Lecture 2: 2. Calculation of Provision and Finance Cost

Lecture 3: 3. Specific Situations and Treatment

Lecture 4: 4. Provision for Restructuring

Lecture 5: Provision for Restructuring Question

Lecture 6: Environmental Provisioning Question

Lecture 7: Difference Between Reserve and Provision

Chapter 9: IFRS 16 – Leases

Lecture 1: IFRS 16 – Leases

Lecture 2: IFRS 16 – Discussion

Lecture 3: IFRS 16 – Re-measurement of Lease Liability

Lecture 4: Sale and Lease Back – With Question

Lecture 5: Lessor Accounting

Chapter 10: IAS 21 Foreign Exchange

Lecture 1: IAS 21 Foreign Exchange

Lecture 2: Question – IFRS 15 and IAS 21 Foreign Exchange

Lecture 3: Question – IAS16 and Foreign Exchange

Lecture 4: Functional Currency of a Foreign Subsidiary

Lecture 5: IAS 21 – Impact on Goodwill

Lecture 6: Impact on Deferred Tax

Chapter 11: IAS 12 – Tax

Lecture 1: IAS 12 – Tax Part 1

Lecture 2: IAS 12 – Tax – Part 2

Lecture 3: IAS 12 – Tax Part 3

Lecture 4: Deferred Tax Treatment with Intra Group Sales

Lecture 5: Deferred Tax Treatment with Impairment IAS 36

Lecture 6: Deferred Tax Treatment with Lease IFRS16

Lecture 7: Tax Question Tufnel

Lecture 8: Deferred Tax Losses