1. |
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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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2. |
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Conceptual framework for F/R I |
1. The objective of general purpose F/R |
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3. |
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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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4. |
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Conceptual framework for F/R III |
2. Enhancing qualitative characteristics (1) |
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5. |
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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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6. |
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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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7. |
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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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8. |
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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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9. |
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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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10. |
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Financial instruments II |
1. IFRS 9 'Financial Instruments' :
Classification of financial assets |
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12. |
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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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13. |
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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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14. |
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Bonds payable and amortised cost method |
1. Bond-related Terminology
2. Pricing of Bond Payable |
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15. |
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Case problem: Amortised cost method applied |
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