Private group links
1. The Conceptual Framework for Financial Reporting
-
1. What is the Conceptual Framework?
-
2. Why It Matters — Purpose and Status of the Framework
-
3. Who Uses Financial Reports & Why?
-
4. The Limitations of General Purpose Reporting
-
5. Overview of the Conceptual Framework’s Structure
-
6. Economic Resources & Claims — The Foundation of Financial Position
-
7. Accrual Accounting vs. Cash Flows
-
8. Understanding Financial Performance
-
9. Non-Performance Changes in Economic Resources
-
10. Stewardship — How Well Is Management Doing?
-
11. Relevance — Making Financial Information Useful
-
12. Faithful Representation — Reflecting Reality Accurately
-
13. Enhancing Qualitative Characteristics — Making Good Info Even Better
-
14. Cost Constraint — Balancing Benefit and Burden
-
15. Elements of Financial Statements — An Introduction
-
16. Recognition — When to Include Items in the Financial Statements
-
17. Derecognition — When to Remove Items from Financial Statements
-
18. Measurement Bases — How to Value Items in the Financial Statements
-
19. Measurement Uncertainty and the Role of Estimates
-
20. What Is a Reporting Entity?
-
21. Presentation — How Financial Information is Organized
-
22. Disclosure — Telling the Full Story
-
23. Capital & Capital Maintenance — Understanding Profit
-
24. Review & Key Takeaways from the Conceptual Framework
-
25. Practical Tips for Applying the Framework as a Student or Future Accountant
-
26. Mindmaps
13. IFRS 16 Leases
-
1. Welcome & How to Use This Course
-
2. The Evolution of Lease Accounting
-
3. Objective of IFRS 16
-
4. Scope of IFRS 16
-
5. Recognition Exemptions: Short-Term Leases
-
6. Recognition Exemptions: Low-Value Assets
-
7. Identifying a Lease – Part 1
-
8. Identifying a Lease – Part 2
-
9. The Lease Assessment Flowchart
-
10. Separating Lease & Non-Lease Components
-
11. The Practical Expedient for Lessees
-
12. Determining the Lease Term – Part 1
-
13. Determining the Lease Term – Part 2
-
14. Lessee Initial Recognition
-
15. Right-of-Use Asset: Initial Measurement
-
16. Right of Use Asset - Initial Measurement
-
17. Lease Liability: Initial Measurement – Part 2
-
18. Worked Example – Initial Measurement of a Lease
-
19. Subsequent Measurement of Right-of-Use Asset
-
20. Subsequent Measurement of Lease Liability
-
21. Remeasurement of Lease Liability – Part 1
-
22. Remeasurement of Lease Liability – Part 2
-
23. Lease Modifications for Lessees – Part 1
-
24. Lease Modifications for Lessees – Part 2
-
25. Lessee Presentation & Disclosure – Part 1
-
26. Lessee Presentation & Disclosure – Part 2
-
27. Lessor Classification of Leases
-
28. Finance Leases – Initial Recognition & Measurement
-
29. Finance Leases – Subsequent Measurement & Income Allocation
-
30. Operating Leases – Recognition, Measurement & Depreciation
-
31. Lessor Lease Modifications
-
32. Lessor Presentation & Disclosure Requirements
-
33. Sale and Leaseback – Part 1
-
34. Sale and Leaseback – Part 2
-
35. Sale and Leaseback – Part 3
