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All Sections

Module 1
5 lessons
Module 2
3 lessons
Module 3
3 lessons
Module 1
4 lessons
Module 2
3 lessons
Module 3
3 lessons
Module 4
2 lessons
Module 5
5 lessons
Module 6
3 lessons
Module 7
4 lessons
Module 8
2 lessons
Module 9
2 lessons
Module 10
1 lessons
Module 11
2 lessons
Module 12
3 lessons
Module 13
1 lessons
Module 14
1 lessons
Module 1
1 lessons
Module 2
3 lessons
Module 3
1 lessons
Module 4
1 lessons
Module 1
2 lessons
Module 2
2 lessons
Module 3
4 lessons
Module 4
2 lessons
Module 5
2 lessons
Module 6
1 lessons
Section

B. Accounting for transactions in financial statements

Master how to account for assets, liabilities, equity, income, and expenses. You’ll learn to apply IFRS to a variety of transactions—such as leases, provisions, and revenue recognition—ensuring compliance and clarity in financial reports.

14 modules 36 lessons

Modules

Module 1

Tangible non-current assets

4 lessons
Introduction to PPE
Revaluation of PPE
Investment property
Borrowing costs

Module 2

Intangible non-current assets

3 lessons
Recognition
Purchased intangible assets
Goodwill, research and development and derecognition

Module 3

Impairment of assets

3 lessons
Principles of impairment and impairment indicators
Recognition and cash generating units
Post impairment review

Module 4

Inventory and biological assets

2 lessons
Introduction to IAS 2 inventories and valuation methods and disclosures
Introduction to IAS 41 agriculture and fair value of biological assets

Module 5

Financial instruments

5 lessons
Classification
Financial liabilities
Compound instruments
Financial assets
Factoring of receivables

Module 6

Leasing

3 lessons
Introduction and initial recognition
Subsequent measurement
Sale and lease back

Module 7

Provisions and events after the reporting period

4 lessons
Recognition and measurement
Types of provisions
Contingent liabilities and contingent assets
Events after the reporting period

Module 8

Taxation

2 lessons
Introduction to IAS 12 and deferred tax
Accounting for deferred tax

Module 9

Assets held for sale and discontinued operations

2 lessons
Introduction to IFRS 5 and assets held for sale
Discontinued operations

Module 10

Accounting policies, changes in accounting estimates and errors

1 lessons
Accounting policies, changes in estimates and prior period error

Module 11

Earnings per share

2 lessons
Basic EPS
Diluted EPS and other aspects of EPS

Module 12

Revenue

3 lessons
Principles of revenue recognition
Specific transactions
Presentation

Module 13

Government grants

1 lessons
Introduction, revenue and capital grants

Module 14

Foreign currency transactions

1 lessons
Concept of currency and foreign currency transactions

Choose Your Access Level

Financial Reporting Subject