IASB ConceptualFramework – Objective of financial reporting [18m]
IASB ConceptualFramework – Elements of financial statements [23m]
RegulatoryFramework [14m]
Presentation ofFinancial Statements (IAS 1) [16m]
1. Basic groupstructures – Introduction [18m]
2. Basic groupstructures – SFP workings and adjustments [35m]
3. Basic groupstructures – Basic consolidation example [25m]
4. Basic groupstructures – SPLOCI introduction [7m]
5. Basic groupstructures – SPLOCI example [16m]
6. Other componentsof equity – Example 3 [22m]
7. Basic groupstructures – IFRS 12 [14m]
8. Basic groupstructures – Subsidiary impairment [10m]
9. Basic group structures– Associate impairment [7m]
1. Jointarrangements – Introduction [8m]
2. Jointarrangements Example [11m]
1. Changes in groupstructure – Introduction [9m]
2. Stepacquisitions – Non control to control [8m]
3. Stepacquisitions – Control to control [9m]
4. Step disposals –Control to control [5m]
5. Step disposals –Control to no control [7m]
6. Group SFP Example5 [26m]
7 Group SPLExample 6 [6m]
1. Foreign currency– Introduction [6m]
2. Foreigncurrency- Functional currency [13m]
3. Foreign currency– Example 1 [10m]
4. Foreign currency– Example 2 [8m]
5 Overseasconsolidation Introduction [7m]
6 Translation ofthe subsidiary [14m]
7 Goodwill, NCIand group retained earnings [12m]
8 Exchangedifferences [12m]
1. Group SCF –Introduction [10m]
2. Group SCF –Dividend paid to the NCI [8m]
3. Group SCF –Dividend received from Associate [6m]
4. Group SCF –Acquisition disposal of subsidiary [22m]
5. Group SCF –Example [34m]
1. Property, plantand equipment (IAS 16) – Revaluation increase [18m]
2. IAS 16 –Revaluation decrease [11m]
3. IAS 16 –Depreciation [7m]
4. Borrowing costs(IAS 23) [13m]
5. Governmentgrants (IAS 20) [13m]
6. Investmentproperties (IAS 40) [15m]
Intangibleassets (IAS 38) [15m]
Impairments (IAS36) [14m]
IFRS 5 coming soon
1. Pensions (IAS19) – Introduction [12m]
2. Pensions (IAS19) – Example [15m]
3. IAS 19 –Curtailment and Asset ceiling [10m]
1. Share basedpayments – Introduction [11m]
2. Equity settledshare based payments – services [16m]
3. Equity settledshare based payments – goods [3m]
4. Cash settledshare based payments – example [10m]
5. Share basedpayments – Vesting conditions [8m]
1. Financialinstruments – Introduction [14m]
2. Financial assets [32m]
3. Financial liabilities [10m]
4. Convertibledebentures [18m]
5. Derivatives [14m]
7. Hedging –Introduction [25m]
9 Cash flow hedgeaccounting [20m]
10 Fair value hedgeaccounting [12m]
11 Hedging criteriaand hedge effectiveness [13m]
Fair Value (IFRS13) [9m]
Operatingsegments (IFRS 8) [31m]
1. Revenue fromcontracts with customers part 1 (IFRS 15) [18m]
2. Revenue fromContracts with Customers part 2 IFRS 15 [29m]
1. Introductionto IFRS 16 Leases [18m]
2.Identifyinga lease [17m]
3. Lease andnon-lease components [6m]
4. Lessee accounting [22m]
5. Lessoraccounting (introduction) [10m]
6. Lessoraccounting – operating lease [8m]
7. Lessoraccounting – finance lease [15m]
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ACCA-P2
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Agriculture (IAS41) [12m]
Inventory (IAS2) [11m]
Deferred tax(IAS 12) [18m]
Deferred tax –Individual company accounts [23m]
Deferred tax –Group accounts [9m]
First timeadoption (IFRS 1) [9m]
Provisions,contingent assets and liabilities (IAS 37) [18m]
Events after thereporting date (IAS 10) [13m]
Accountingpolicies, changes in accounting estimate and errors (IAS 8) (12m)
Related parties(IAS 24) (11m)
Earnings pershare (IAS 33) (10m)
IAS 34 InterimFinancial Reporting (9m)
Small and mediumsized entities (9m)
IntegratedReporting (25m)
Ethics
ManagementCommentary (9m)
Current issues