IFRS 5: Assets held for sale and discontinued operations

by Marek Muc

  • Assets held for sale
  • Discontinued ops
  • Measurement 
  • Presentation 

20 mins
Course status: Not started
Released in November 2023
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IAS 33 - Earnings per share

by Rachel Farris

  • Scope and definitions
  • Basic EPS
  • Diluted EPS
  • Presentation

15 mins
Course status: Not started
Released in September 2023
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Impairment of Assets – Navigating the complexities of IAS 36

by Marek Muc

  • Assessing impairment
  • Recoverable amount
  • Cash-generating units
  • Impairment loss


20 mins
Course status: Not started
Released in September 2023
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IAS 8 Estimates: Accounting for changes in estimates

by Glynnis Carthy

  • Amendment
  • Definitions
  • Accounting estimates
  • Applications and disclosure

25 mins
Course status: Not started
Released in August 2023
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IFRS 13: Fair value disclosures

by Glynnis Carthy

  • Objective
  • Aggregation
  • Hierarchy
  • Key disclosures

25 mins
Course status: Not started
Released in August 2023
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IAS 2: Inventories

by Marek Muc

  • Scope
  • Measurement of cost
  • Net realisable value
  • Recognition in P/L

20 mins
Course status: Not started
Released in August 2023
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IFRS 13: Fair value - scope and measurement

by Glynnis Carthy

  • Scope
  • Initial recognitions
  • Measurement
  • Climate change

35 mins
Course status: Not started
Released in July 2023
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IAS 12: Income tax disclosures

by Glynnis Carthy

  • Deferred tax assets
  • Tax rate reconciliation
  • Recognition of DTA and DTL
  • Other IAS 12 issues

30 mins
Course status: Not started
Released in June 2023
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Revenue Recognition under IFRS 15

by Marek Muc

  • Contract
  • Obligations
  • Transaction price
  • Allocate & recognise

25 mins
Course status: Not started
Released in May 2023
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IAS 7: Statement of Cash Flows

by Marek Muc

  • Cash/cash equivalents
  • Classification
  • Reporting

20 mins
Course status: Not started
Released in March 2023
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IFRS Update 2023

by Marek Muc

  • FRC’s focus areas
  • IFRS changes in 2023
  • New IFRS for 2023
  • 2024 upcoming changes


20 mins
Course status: Not started
Released in January 2023
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IFRS 16: Accounting for leases

by Rachel Farris

  • Scope of the standard
  • Recognition & measurement
  • Practical issues
  • Presentation & disclosure


15 mins
Course status: Not started
Released in July 2022
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Business combinations and groups under IFRS (Part 2)

by Rachel Farris

  • Identify subsidiaries
  • Joint arrangements
  • Identify associates
  • Accounting treatments

15 mins
Course status: Not started
Released in March 2022
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Business combinations and groups under IFRS (Part 1)

by Sarah Baxendale

  • Scope
  • Acquisition accounting
  • Goodwill
  • Subsequent accounting

20 mins
Course status: Not started
Released in January 2022
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IFRS 2: Accounting for share-based payments

by Sarah Baxendale

  • Types of arrangements
  • Equity-settled
  • Vesting conditions
  • Modify or cancel

25 mins
Course status: Not started
Released in November 2021
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IFRS 8: Operating Segments

by Rachel Farris

  • Scope of IFRS 8
  • Operating segments              
  • Reportable segments
  • Disclosure

15 mins
Course status: Not started
Released in October 2021
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IFRS standard setting

by Kate Beeston

  • IFRS Foundation
  • IASB Standard Setting
  • Interpretations Committee
  • UKEB

15 Mins
Course status: Not started
Released in September 2021
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IAS 36: Impairment of assets

by Sarah Baxendale

  • Impairment indicators
  • Individual assets and CGU’s
  • Goodwill
  • Reversals

20 Mins
Course status: Not started
Released in August 2021
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