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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

A. The conceptual and regulatory framework for financial reporting

Understand the principles that underpin financial reporting. This section covers the objective of financial statements, standard-setting bodies, conceptual frameworks, and the role of IFRS. It lays the foundation for consistent, comparable, and useful financial information.

3 modules 11 lessons

Modules

Module 1

The conceptual framework

5 lessons
Introduction
Characteristics of financial information
Elements of financial statements
Measurement
Concepts of capital

Module 2

The regulatory framework

3 lessons
Regulatory framework
Regulatory bodies
Standard setting process and criticisms of IASB

Module 3

The concept of group accounting and consolidations

3 lessons
Introduction to groups
Consolidated financial statements
Excluding a subsidiary and principles of consolidation

Choose Your Access Level

Financial Reporting Subject