Complete Guide to Corporate Reporting

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                                    Medium of instructions
                                    English

                                    Mode of learning
                                    Self study

                                    Mode of Delivery
                                    Video and Text Based

Regulatory Framework

The need for regulation
IASB Structure
Developing a new accounting standard
Harmonisation of accounting standards

Conceptual Framework

Introduction
IASB Conceptual Framework
Chapter 1 Objective
Fundamental Characteristics of Financial Statements
Enhancing characteristics of financial statements
Underlying Assumptions
Elements of financial statements
Recognition of elements of financial statements
Measurement of elements of financial statements
Concept of capital and capital maintenance

IAS 1 Presentation of Financial Statements

Objective and Scope of IAS 1
Financial Statements
General Features of financial statements
Structure and Content of financial statements
Classification of expense
Other Statements

IAS 34 Interim Financial Reporting

Objective and Scope of IAS 34
Content of an interim financial report
Disclosures in interim financial report
Periods presented in interim financial reports
Recognition and Measurement

IFRS 8 Operating Segments

Objective And Scope Of Ifrs 8
Operating Segments
Reportable Segments
Examples Of Reportable Segments
75% Test For Reportable Segments
Disclosure Of Information
Disclosure Of Information 2
Entity Wide Disclosures

IAS 24 Related Party Disclosures

Objective, Scope And Purpose Of Ias 24
Definitions In Ias 24
Disclosure Requirements

IAS 10 Events After The Reporting Period

Objective And Scope Of Ias 10
Definition Of Events After The Reporting Date
Recognition And Measurement
Going Concern
Disclosures

Other Information In The Annual Report

Disclosures In The Annual Report
Corporate Governance Report
Management Commentary
Risk Reporting
Other Financial Information

Beyond Financial Reporting

Corporate Social Responsibility
Sustainability Reporting
Integrated Reporting
Guiding Principles For Integrated Reporting

IAS 8 Accounting Policies, Changes In Accounting Estimates And Errors

Objective And Scope Of Ias 8
Selection And Application Of Accounting Policies
Changes In Accounting Policies
Applying Changes In Accounting Policy
Impracticability Of Retrospective Application
Accounting Estimate
Errors
Correction Of Errors
Case Study

IAS 7: Statement Of Cash Flows

Statement Of Cash Flows A
Statement Of Cash Flows B
Problem 1A
Problem IB
Problem 1C
Problem 1D
Problem 1E
Problem 1F

Group Accounts

Introduction
Accounting For Investing In Equity Instruments
Investment In Subsidiary
Investment In Associates
Accounting For Investment In Subsidiary
Parent Separate Financial Statements
Content Of Consolidated Financial Statements

Consolidated Statement Of Financial Position

Consolidated Statement Of Financial Position
Problem 1 Simple Consolidation
Problem 2 Simple Consolidation
Problem 3 Current Account And Debt
Problem 4 Non-Controlling Interest
Problem 5 Goodwill
Problem 6 Goodwill And Nci
Problem 7 Nci At Fair Value
Problem 8A Post Acquisition Retained Earnings
Problem 8B Post Acquisition Retained Earnings
Problem 9A Impairment Of Goodwill
Problem 9B Impairment Of Goodwill
Problem 10A Impairment Of Goodwill
Problem 10B Impairment Of Goodwill
Problem 11A Gain On Bargain Purchase
Problem 11B Gain On Bargain Purchase
Problem 12A Contingent Consideration
Problem 12B Contingent Consideration
Problem 13A Share Exchange
Problem 13B Share Exchange
Problem 14A Consolidation Adjustments
Problem 14B Consolidation Adjustments
Problem 14C Consolidation Adjustments
Intra-Group Sales Of Goods
Problem 1 Intra-Group Sales Of Goods
Problem 2A Intra-Group Sales Of Goods
Problem 2B Intra-Group Sales Of Goods
Intra-Group Sales Of Non-Current Assets
Problem 1A Intra-Group Sales Of Non-Current Assets
Problem 1B Intra-Group Sales Of Non-Current Assets
Problem 1A Acquisition During The Year
Problem 1B Acquisition During The Year
Problem 1A Fair Value Adjustments
Problem 1B Fair Value Adjustments
Case Study 1A
Case Study 1B
Case Study 1C
Cast Study 1D

Investment In Associates

Introduction
Equity Method
Problem 1 Equity Method
Problem 2 Equity Method
Problem 3 Equity Method
Intra Group Transactions
Problem 4A
Problem 4B
Problem 4C

Consolidated Statement Of Profit Or Loss

Simple Consolidation
Problem On Simple Consolidation
Problem A Intra-Group Trading
Problem B Intra Group Trading
Problem A Pre-Acquisition Profit
Problem B Pre-Acquisition Profit
Problem A Consolidation Adjustments
Problem B Consolidation Adjustments

Complex Group

Introduction
Problem 1a Complex Group
Problem 1b Complex Group
Problem 2a Complex Group
Problem 2b Complex Group
Problem 3a Complex Group
Problem 3b Complex Group

Business Combination Achieved In Stages

Introduction
Problem 1
Problem 2a
Problem 2b
Problem 2c
Problem 2d
Increase In Controlling Interest
Problem On Increase In Controlling Interest

Disposal Of Equity Interest

Disposal Of Equity Interest
Problem 1A
Problem 1B
Problem 2A
Problem 2B
Problem 3A
Problem 3B
Problem 3C
Problem 4A
Problem 4B
Problem 5A
Problem 5B
Problem 6

Foreign Subsidiary

Introduction
Foreign Currency Conversion
Foreign Operation
Exchange Difference In Individual Company Account
Problems On Exchange Difference
Determining Functional Currency
The Same Functional Currency
Different Functional Currency
Problem 1A
Problem 1B
Problem 1C
Problem 2A
Problem 2B
Problem 2C
Problem 2D
Problem 2E

Joint Arrangement

Introduction
Classification Of Joint Arrangement
Structure Of Joint Arrangement
Structure Through A Separate Vehicle
Financial Statement Of Parties To A Joint A Arrangement
Case Study 1
Case Study 2

Disclosure Of Interest In Other Entities

Introduction
Disclosures

Consolidated Statement Of Cash Flows

Introduction
Non-Controlling Interest
Associates
Problem 1A
Problem 1B
Problem 1C
Problem 1D
Problem 1E

Analysis And Interpretation Of Financial Statements

Introduction
Categories Of Ratios
Profitability Ratios
Working Capital Efficiency Ratios
Working Capital Efficiency Ratios B
Liquidity Ratios
Debt Ratios
Investors Ratios
Limitation Of Ratio Analysis

IAS 33 Earnings Per Share

Introduction To Eps
Objective Of IAS 33
Scope Of IAS 33
Definition Of Terms
Measurement
Basic Earnings Per Share
After Tax Preference Dividends
Increasing Rate Preference Shares
Repurchase Of Preference Shares
Weighted Average Number Of Ordinary Shares
Problems On Weighted Average Number Of Ordinary Shares
Problem On Basic EPS
Problem On Basic EPS (Irredeemable Pref Shares)
Problem On Basic EPS (Fully Paid Issue)
Bonus Element In Issue
Problem On Bonus Issue
Theoretical Ex-Right Price
Problem On Right Issue
Diluted EPS
Dilutive Potential Ordinary Shares
Diluted EPS (Single Element)
Diluted EPS (Multiple Instruments)
Option And Warrant
Problem On Diluted EPS (Multiple Instruments)
Presentation And Disclosure

IFRS 15 Revenue From Contract With Customers

Introduction
Objective And Scope Of IFRS 15
Recognition And Measurement Step 1
Step 2 Identify Performance Obligation
Step 3 Determine The Transaction Price
Step 4 And 5
Problem 1
Problem 2
Problem 3
Problem 4
Problem 5
Performance Obligation
Contract Costs
Problem 1
Problem 2
Problem 3
Sales And Right Of Return And Warranties
Principal Versus Agent Consideration
Non-Refundable Upfront Fees
Repurchase Agreement
Examples On Call Option And Put Option
Consignment Arrangement
Bill And Hold Arrangements
Presentation And Disclosure

IAS 2 Inventories

Objective And Scope Of IAS 2
Recognition And Measurement
Problem 1
Problem 2
Techniques For Measuring Cost
Problem On Fifo And Wac
Net Realizable Value
Accounting Policies And Disclosures

IAS 16: Property, Plant & Equipment

Objective And Scope Of IAS 16
Recognition Of PPE
Subsequent Costs
Measurement Of PPE
Problem On Directly Attributable Cost
Other Directly Attributable Cost
Decommissioning Cost
Subsequent Measurement
Definition Of Depreciation
Depreciable Amount
Useful Life
Depreciation Method
Problem On Depreciation Method
Change In Depreciation Method
Change In Useful Life
Ledger Entries For Depreciation
Problem On Ledger Entries For Depreciation
Revaluation Of Non-Current Assets
Problem On Revaluation
Ledger Entries For Revaluation
Revaluation Deficit
Problem 2 On Ledger Entries For Depreciation
Componentisation
Excess Depreciation
Problem On Excess Depreciation
Disposal Of Non-Current Assets
Problem 1 On Disposal
Problem 2 On Disposal
Ledger Entries For Disposal
Problem On Disposal 2
Problem On Part-Exchange
Problem 3 On Disposal
Disclosures
Accounting Policies

IAS 23: Borrowing Costs

Core Principle And Scope Of IAS 23
Borrowing Cost Eligible For Capitalization
Problem On Specific Borrowing
Problem On General Borrowing
Commencement Of Capitalization Of Borrowing Cost

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Complete Guide to Corporate Reporting

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The syllabus

Regulatory Framework

Conceptual Framework

IAS 1 Presentation of Financial Statements

IAS 34 Interim Financial Reporting

IFRS 8 Operating Segments

IAS 24 Related Party Disclosures

IAS 10 Events After The Reporting Period

Other Information In The Annual Report

Beyond Financial Reporting

IAS 8 Accounting Policies, Changes In Accounting Estimates And Errors

IAS 7: Statement Of Cash Flows

Group Accounts

Consolidated Statement Of Financial Position

Investment In Associates

Consolidated Statement Of Profit Or Loss

Complex Group

Business Combination Achieved In Stages

Disposal Of Equity Interest

Foreign Subsidiary

Joint Arrangement

Disclosure Of Interest In Other Entities

Consolidated Statement Of Cash Flows

Analysis And Interpretation Of Financial Statements

IAS 33 Earnings Per Share

IFRS 15 Revenue From Contract With Customers

IAS 2 Inventories

IAS 16: Property, Plant & Equipment

IAS 23: Borrowing Costs

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