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Section

C. Reporting the financial performance of a range of entities

Study how different industries and business models report income, expenses, and other performance metrics under IFRS.

12 modules 65 lessons

Modules

Module 1

Revenue

6 lessons

IFRS 15

Contracts and performance obligations

Transaction price

Revenue recognition

Contract modification and costs

Presentation, disclosures and judgement

Module 2

Non-current assets

6 lessons

Module 3

Fair value measurement

5 lessons

Module 4

Government grants and assistance

5 lessons

Definitions

Recognition

Repayment of government grants

Government assistance

Disclosures

Module 5

Financial instruments

7 lessons

Definitions and classifications

Compound instruments

Accounting for financial instruments

Impairment and derecognition

Derivatives

Hedge accounting

Disclosures

Module 6

Leases

4 lessons

Definitions and identifications

Lessee accounting

Lessor accounting

Sale and lease back

Module 7

Employee benefits

6 lessons

IAS 19 introduction

Defined contribution plans

Defined benefit plans

Short-term employee benefits

Termination and other long-term employee benefits

Disclosures

Module 8

Income taxes

6 lessons

Introduction

Deferred tax

Deferred tax assets and liabilities

Specific situations and deferred tax

Business combinations and deferred tax

Disclosures

Module 9

Provisions, contingencies and events after the reporting date

5 lessons

Events after the reporting date

Module 10

Share based payments

6 lessons

Introduction

Equity-settled share-based payments

Cash-settled share-based payments

Modification, cancellation and settlement

Specific situations

Disclosures

Module 11

Small and medium sized entities

5 lessons

Introduction

Key omissions

Disallowed accounting choices

Key simplifications

Advantages and disadvantages

Module 12

Related parties

4 lessons

IAS 24 overview

Determining a related party

Disclosures

Government-related entities