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IAS 1 : Presentation of F/S | 1. Definitions of Terminology 2. Purpose of F/S 3. General Features 4. Structure of F/S | ![]() |
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IAS 1 : Presentation of F/S | 1. Definitions of Terminology 2. Purpose of F/S 3. General Features 4. Structure of F/S | ![]() |
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Conceptual framework for F/R I | 1. The objective of general purpose F/R | ![]() |
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Conceptual framework for F/R II | 1. The entity’s economic resources, claims, and their changes 2. Financial performance 3. Fundamental qualitative characteristics | ![]() |
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Conceptual framework for F/R II | 1. The entity’s economic resources, claims, and their changes 2. Financial performance 3. Fundamental qualitative characteristics | ![]() |
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Conceptual framework for F/R III | 2. Enhancing qualitative characteristics (1) | ![]() |
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Conceptual framework for F/R IV | 1. Enhancing qualitative characteristics (2) 2. Elements of financial statements : Assets | ![]() |
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Conceptual framework for F/R V | 1. Elements of F/S : Liabilities 2. Elements of F/S : Equity | ![]() |
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Conceptual framework for F/R VI | 1. Performance: Income and Expenses 2. Recognition of the elements of F/S 3. Measurement of the elements of F/S | ![]() |
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IAS 18 : Revenue | 1. Definition of Revenue 2. Kinds of Revenue 3. Measurement of revenue 4. Sale of Goods 5. Rendering of Services 6. Interest, royalties, dividends | ![]() |
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IAS 18 : Revenue | 1. Definition of Revenue 2. Kinds of Revenue 3. Measurement of revenue 4. Sale of Goods 5. Rendering of Services 6. Interest, royalties, dividends | ![]() |
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Financial instruments I | 1. Definitions 2. Presentation Liabilities and equity 3. Puttable instruments 4. (IAS 39) Reasons for issuing IFRS 9 'Financial Instruments' 4. Approach to replacing IAS 39 5. Recognition and derecognition | ![]() |
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Financial instruments I | 1. Definitions 2. Presentation Liabilities and equity 3. Puttable instruments 4. (IAS 39) Reasons for issuing IFRS 9 'Financial Instruments' 4. Approach to replacing IAS 39 5. Recognition and derecognition | ![]() |
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Financial instruments II | 1. IFRS 9 'Financial Instruments' : Classification of financial assets | ![]() |
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Financial instruments IV | 1. IFRS 7 'Financial Instruments: Disclosures' : Categories of financial assets and financial liabilities 2. Allowance account for credit losses 3. Defaults and breaches | ![]() |
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Financial instruments IV | 1. IFRS 7 'Financial Instruments: Disclosures' : Categories of financial assets and financial liabilities 2. Allowance account for credit losses 3. Defaults and breaches | ![]() |
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Financial instruments V | 1. Fair value of class of financial assets/liabilities 2. Risk-related disclosures: Credit, Liquidity & Market risks | ![]() |
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Bonds payable and amortised cost method | 1. Bond-related Terminology 2. Pricing of Bond Payable | ![]() |
15. | Case problem: Amortised cost method applied |