Description

Learning Outcomes

Conceptual And regulatory Framework

• IASB Conceptual Framework
• Regulatory Framework

Published Company Accounts

• Presentation of Financial Statements (IAS1)
• Statement of Cash Flows (IAS7)

Accounting Standards

• Non-Current Assets
• Intangible Assets (IAS 38)
• Impairments (IAS 36)

Accounting Standards

• Non-current sales held for sale and discontinued operations (IFRS 5)
• Accounting policies , changes in accounting estimate and errors (IAS 8)
• Inventory (IAS 2)

Accounting Standards

• Agriculture (IAS 41)
• Financial Instruments (IFRS 9)
• Leases (IFRS 16)
• Provisions, contingent assets and contingent liabilities (IAS 37)

Current issues and developments

• Events after the reporting date (IAS 10)
• Income taxes (IAS 12)
• Revenue from contracts with customers (IFRS 15)
• Foreign currency (IAS21)
• Fair Value (IFRS 13)
• Earnings per share (IAS 33)

Analysis & Interpretation

• Financial Performance (profitability)
• Financial position
• Investor analysis

Group Accounts

• Consolidated statement of financial position (IAS 27; IFRS 10; IFRS 11: IFRS13)
• Group statement of profit and loss
• Associates (IAS 28)