InstructorIvyne Denis
TypeOnline Course
DateJan 25, 2020 - Nov 14, 2020
Student Enrolled68
PriceR3200
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FINANCIAL ACCOUNTING II

Consolidated financial statements

Section 1TEST 1 PREPARATION
Lecture 1Introduction And Ias28 Significant Influence
Lecture 2IFRS 10 Control discussion
Lecture 3IFRS. 3 Net Asset Value.
Lecture 4Non Controlling Interest
Lecture 5Consideration Transferred
Lecture 6Question Example Q.2 Parent Sub Explained
Lecture 7Assessment 01
Lecture 8Ias28 Upstream, Downstream Transactions And Commercial Substance
Lecture 9IAS28 LOSSES
Lecture 10IFRS12 Disclosure Of Interest In Other Entities
Lecture 11Q7. (a) tut level 2 Iphepa Ltd
Lecture 12Q7. b, c, d
Section 2TEST 2 PREPARATION
Lecture 13IFRS 11 Introduction
Lecture 14IFRS 11 Joint Control
Lecture 15Ifrs11 Cassification Jv Vs Jo
Lecture 16IFRS15 - Explained(INTRO)
Lecture 17IFRS15 Contract costs- Incremental vs Costs to fulfill the contract
Lecture 18IFRS15 par 9-16 Identifying a contact and Liability recognition
Lecture 19Contract modification Awareness level
Lecture 20IFRS15, Identifying performance obligation par 22, 27, 28, 29
Lecture 21IFRS 15. Satisfying performance obligation - At a point in time par 31, 32, and 38
Lecture 22IFRS15. Performance Obligation over time.
Lecture 23IFRS15 - Measurement_- Determining the transaction price
Lecture 24IFRS15- Significant financing component
Lecture 25Q3. IFRS15 ITC Cellular ltd
Lecture 26IFRS15- Example Identifying Performance Obligation- Warranty
Section 3TEST 3 PREPARATION
Lecture 27Important principles- Change in degree of control.
Lecture 28Change in ownership- NCI at proportionate.
Lecture 29Change in ownership- NCI at Fair value
Lecture 30Attempt Q1 L2 TUT LETTER NOW.
Lecture 31Loss Of Control -Details B98-99-Journals-Preferred approach.
Lecture 32Exam Technique T3
Lecture 33Attempt Q2 -L2 TUT LETTER- Please do journals for part (a).
Lecture 34IAS 24-Realated parties
Lecture 35Related parties Questiion
Lecture 36Discussion Class
Section 4TEST 4 PREPARATION
Lecture 37LEVEL 2 ONLY IAS 21 Introduction
Lecture 38LEVEL 2 ONLY Determining Functional Currency
Lecture 39LEVEL 2 ONLY Net investment in the foreign operation
Lecture 40LEVEL 2 ONLY Overall outlook
Lecture 41LEVEL 2 ONLY IAS21 Application FCTR
Lecture 42L2 ONLY IAS 21 Application and example
Lecture 43L2 ONLY Q2. Solution explained including journals
Lecture 44LEVEL 2. Q4 Solution Change In Ownership FCTR
Lecture 45L2 ONLY Par 48- Disposal of a foreign sub.
Lecture 46LEVEL 2 QUESTION 5
Lecture 47IAS7 Cashflows
Lecture 48Cashflow statement Direct vs Indirect method.
Lecture 49Cashflow statement Calculations
Lecture 50LEVEL 2 ONLY Q5: LOSS OF CONTROL FCTR
Lecture 51Detailed Cashflow statement Calculations