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IFRS COURSE ONLINE
Take your career to the next level
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With this course, you will acquire the knowledge to be an expert in IFRS

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Why should you take this course?

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More job opportunities
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You can increase your salary considerably
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You will gain in-depth knowledge of IFRS
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You will be able to advise multiple companies

what will you learn ?

You will learn to recognize revenue following the 5-step approach established in IFRS 15, in addition to learning to use the input and output method for income recognition.

Besides, you will learn to make combination of contracts, estimation of the variable consideration in a contract, allocation of transaction price to performance obligations in an agreement, and in general everything related to the recognition of revenue according to IFRS 15.
You will learn to carry out a business combination, calculate the generated goodwill, or calculate the gain from a bargain purchase.

What is an asset with uncertain cash flows, rights reacquired, the accounting recognition of contingent assets and liabilities and non-controlling interest in a business combination

Or the recognition of the contingent consideration in a business combination.
You will learn to recognize goods and services at fair value in a share-based payment transaction, the accounting recognition of equity instruments that vest immediately.

The recognition of share-based payments with third parties that are not employees, or how to determine the vesting date of the grant in a share-based payment transaction.

And everything related to transactions with share-based payments.
You will learn to use the equity method, and understand the accounting treatment of the reduction in the interest of an associate entity.

You will understand the significant influence, and potential voting rights concept.

The effect of the revaluation of an asset on the calculation of the equity method, Upstream and Downstream transactions and venture capital entities.

Beside of analysis of different scenarios where significant influence is loss.

You will learn to calculate the impairment of a group of non-current assets classified as held, the exchange assets of non-current assets held for sale.

The accounting recognition of assets that meet the criteria to be classified as held for sale after the reporting period, but before the financial statements are authorized.

Or the exception from paragraph 9 of IFRS 5.
You will obtain the skills and knowledge to carry out a consolidation of financial statements, you will learn to analyze the Intra-group transactions.

And you will know how to do a consolidation of financial statements using foreign currency.
You will learn everything related to the recognition of a property, plant, equipment, from the initial recognition, passing the application of the revaluation method or the cost method in the subsequent measurement, the environmental disbursements in a property plant and equipment, or what happen when exist increases and decreases in the revaluation of property, plant, and equipment.

Besides, of the accounting recognition of replacement of significant components in a P.P.E or accounting recognition of dismantling costs.
You will understand the accounting recognition of inventories, the deferred payment in the purchase of inventories, the cost of inventories at the point of harvest in biological assets.

Factors to determine the impairment of inventories, the impairment due to grouping similar items.

Or the Impairment calculation in a production process.

The prompt payment discount and volume discount on inventory acquisition or expenses that increase the calculation of net realizable value.
You will learn everything related to the new IFRS 16 lease standard.

What is a right-of-use asset, the elements that may affect the accounting recognition of lease liabilities, the using the practical application of paragraph 15 of IFRS 16 or decommissioning costs on a Right-of-Use Asset.

What are protective rights in IFRS 16, the intermediate leases according to IFRS 16 and the modification of contracts according to this standard.
In relation with IAS 37, you will learn the difference between a provision, a contingent liability and a contingent asset, the implicit obligation as a consequence of the enactment of a law, the accounting treatment of a large number of similar obligations or provisions recognized at present value.

Besides, calculation of a provision where the most probable individual outcome must be determined or the changes in the estimate of an estimated liability.
You will also learn the goodwill impairment calculating, what is a cash-generating unit and the most important elements in calculating the impairment of assets.
Regarding employee benefits, you will know the difference between defined contributions plans and defined benefit plans and their accounting recognition.

What is the projected credit unit, and the accounting treatment of short-term, long-term, post-employment and termination benefits.
You will also learn how to develop accounting policies, the difference between a change in policy and a change in an accounting estimate.

How is the accounting recognition of an error or the exception to retroactive application.

The Impossibility of determining the effect of a change in an accounting policy and the accounting treatment when it cannot be distinguished whether a transaction is a change in policy or an accounting estimate.
All of the above from the theoretical and practical point of view.

The course has more than 270 topics related to international financial reporting standards.

Below, you can download the entire study plan, and you will be able to see everything you are going to learn.

What is the study methodology?

  • Why this methodology?It is scientifically proven that the use of questions and answers reinforces knowledge by more than 40%.
  • How this methodology will help meThis methodology allows your knowledge to endure over time, with other courses, in a short time you will have forgotten everything you have learned.
  • Benefits of this methodologyWith this methodology, you can learn many topics in a simple and practical way.

Course modules

  • Module 1 – IAS 16

    Module 1 – Property, plant, and equipment

    Lesson 1 – Definition of property, plant, and equipment.

    Watch the video of lesson 1 – IAS 16

    Question 1 – Lesson 1 – IAS 16

    Additional training question – IAS 16

    Lesson 2 – ¿ What is the depreciable amount?

    Watch the video of lesson 2 – IAS 16

    Question 2 – Lesson 2 – IAS 16

    Lesson 3 – Changes in the estimate of the residual value of a P.P.E

    Watch the video of lesson 3 – IAS 16

    Question 3 – Lesson 3 – IAS 16

    Proposed exercise – lesson 3
    Additional training question – IAS 16

    Lesson 4 – Residual value that exceeds the carrying amount of a P.P.E

    Watch the video of lesson 4 – IAS 16

    Question 4 – Lesson 4 – IAS 16

    Lesson 5 – General principle of recognition of an P.P.E

    Watch the video of lesson 5 – IAS 16

    Question 5 – Lesson 5 – IAS 16

    Lesson 6 – Accounting recognition of spare parts.

    Watch the video of lesson 6 – IAS 16

    Question 6 – Lesson 6 – IAS 16

    Additional training question – IAS 16

    Lesson 7 – Useful life of a property, plant, and equipment.

    Watch the video of lesson 7 – IAS 16

    Question 7 – Lesson 7 – IAS 16

    Additional training question – IAS 16

    Lesson 8 – Environmental disbursements in a property plant and equipment.

    Watch the video of lesson 8 – IAS 16

    Question 8 – Lesson 8 – IAS 16

    Additional training question – IAS 16

    Lesson 9 – Components of the cost of property, plant, and equipment.

    Watch the video of lesson 9 – IAS 16

    Question 9 – Lesson 9 – IAS 16

    Additional training question – IAS 16

    Lesson 10 – Cost of property, plant, and equipment

    Watch the video of lesson 10 – IAS 16

    Question 10 – Lesson 10 – IAS 16

    Proposed exercise – lesson 10

    Additional training question – IAS 16

    Lesson 11 – Daily maintenance and repairs of a P.P.E

    Watch the video of lesson 11 – IAS 16

    Question 11 – Lesson 11 – IAS 16

    Lesson 12 – Replacement of important components in a P.P.E

    Watch the video of lesson 12 – IAS 16

    Question 12 – Lesson 12 – IAS 16

    Proposed exercise – lesson 12

    Additional training question – IAS 16

    Lesson 13 – Periodic inspections of PPE

    Watch the video of lesson 13 – IAS 16

    Question 13 – Lesson 13 – IAS 16

    Proposed exercise – lesson 13

    Additional training question – IAS 16

    Lesson 14 – Dismantling cost calculation

    Watch the video of lesson 14 – IAS 16

    Question 14 – Lesson 14 – IAS 16

    Proposed exercise – lesson 14

    Additional training question – IAS 16

    Lesson 15 – Accounting recognition of dismantling costs.

    Watch the video of lesson 15 – IAS 16

    Question 15 – Lesson 15 – IAS 16

    Lesson 16 – P.P.E cost and start of depreciation.

    Watch the video of lesson 16 – IAS 16

    Question 16 – Lesson 16 – IAS 16

    Additional training question – IAS 16

    Lesson 17 – ¿ What is a bearer plant?

    Watch the video of lesson 17 – IAS 16

    Question 17 – Lesson 17 – IAS 16

    Lesson 18 – Beginning of the depreciation of a production plant

    Watch the video of lesson 18 – IAS 16

    Question 18 – Lesson 18 – IAS 16

    Additional training question – IAS 16

    Lesson 19 – Deferred payment of property, plant, and equipment

    Watch the video of lesson 19 – IAS 16

    Question 19 – Lesson 19 – IAS 16

    Proposed exercise – lesson 19

    Additional training question – IAS 16

    Lesson 20 – ¿ What is an exchange of assets?

    Watch the video of lesson 20 – IAS 16

    Question 20 – Lesson 20 – IAS 16

    Additional training question – IAS 16

    Lesson 21 – Accounting recognition of exchange of assets

    Watch the video of lesson 21 – IAS 16

    Question 21 – Lesson 21 – IAS 16

    Additional training question – IAS 16

    Lesson 22 – Subsequent measurement of property, plant, and equipment.

    Watch the video of lesson 22 – IAS 16

    Question 22 – Lesson 22 – IAS 16

    Lesson 23 – Revaluation model accounting recognition.

    Watch the video of lesson 23 – IAS 16.

    Question 23 – Lesson 23 – IAS 16.

    Proposed exercise – lesson 23.

    Additional training question – IAS 16.

    Lesson 24 – Increases and decreases in the revaluation of property, plant, and equipment.

    Watch the video of lesson 24 – IAS 16.

    Question 24 – Lesson 24 – IAS 16.

    Proposed exercise – lesson 24.

    Additional training question – IAS 16

    Lesson 25 – Accounting recognition cost model.

    Watch the video of lesson 25 – IAS 16

    Question 25 – Lesson 25 – IAS 16

    Proposed exercise – lesson 25

    Additional training question – IAS 16

    Lesson 26 – Depreciation of property plant and equipment without use.

    Watch the video of lesson 26 – IAS 16

    Question 26 – Lesson 26 – IAS 16

    Additional training question – IAS 16

    Lesson 27 – Separation of land and construction in a property, plant, and equipment

    Watch the video of lesson 27 – IAS 16

    Question 27 – Lesson 27 – IAS 16

    Proposed exercise – lesson 27

    Lesson 28 – Accounting recognition qualifying assets

    Watch the video of lesson 28 – IAS 16

    Question 28 – Lesson 28 – IAS 16

    Proposed exercise – lesson 28

    QUESTION COURSE
  • Module 2 – IAS 2

    Module 2 – Inventories.

    Lesson 1 –Characteristics to identify an inventory.

    Watch the video of lesson 1 – IAS 2

    Question 1 – Lesson 1 – IAS 2

    Additional training question – IAS 2

    Lesson 2 – What is the inventory meaning in IFRS

    Watch the video of lesson 2 – IAS 2

    Question 2 – Lesson 2 – IAS 2

    Additional training question – IAS 2

    Lesson 3 – Initial cost of inventories.

    Watch the video of lesson 3 – IAS 2.

    Question 3 – Lesson 3 – IAS 2.

    Proposed exercise – lesson 3 – IAS 2.

    Additional training question – IAS 2.

    Lesson 4 – Distribution of production costs over normal capacity.

    Watch the video of lesson 4 – IAS 2.

    Question 4 – Lesson 4 – IAS 2.

    Proposed exercise – lesson 4 – IAS 2.

    Additional training question – IAS 2.

    Lesson 5 – Items that should not be included in the cost of inventories.

    Watch the video of lesson 5 – IAS 2.

    Question 5 – Lesson 5 – IAS 2.

    Additional training question – IAS 2.

    Lesson 6 – Depreciation in production processes.

    Watch the video of lesson 6 – IAS 2.

    Question 6 – Lesson 6 – IAS 2.

    Additional training question – IAS 2.

    Lesson 7 – Deferred payment in the purchase of inventories.

    Watch the video of lesson 7 – IAS 2.

    Question 7 – Lesson 7 – IAS 2.

    Proposed exercise – lesson 7 – IAS 2.

    Additional training question – IAS 2.

    Lesson 8 – Cost of inventories at the point of harvest in biological assets.

    Watch the video of lesson 8 – IAS 2.

    Question 8 – Lesson 8 – IAS 2.

    Additional training question – IAS 2.

    Lesson 9 – Formula to calculate the cost of inventories.

    Watch the video of lesson 9 – IAS 2.

    Question 9 – Lesson 9 – IAS 2.

    Additional training question – IAS 2.

    Lesson 10 – Calculation of the cost of inventories with the FIFO method.

    Watch the video of lesson 10 – IAS 2.

    Question 10 – Lesson 10 – IAS 2.

    Proposed exercise – lesson 10 – IAS 2.

    Additional training question – IAS 2.

    Lesson 11 – Calculation of the cost of inventories with the FIFO method.

    Watch the video of lesson 11 – IAS 2.

    Question 11 – Lesson 11 – IAS 2.

    Proposed exercise – lesson 11 – IAS 2.

    Additional training question – IAS 2.

    Lesson 12 – ¿ Why was the LIFO method eliminated from calculating the cost of inventories?

    Watch the video of lesson 12 – IAS 2.

    Question 12 – Lesson 12 – IAS 2.

    Lesson 13 – Activities outside the scope of IAS 2.

    Watch the video of lesson 13 – IAS 2.

    Question 13 – Lesson 13 – IAS 2.

    Additional training question – IAS 2.

    Lesson 14 – Accounting recognition of inventories in raw material intermediaries.

    Watch the video of lesson 14 – IAS 2.

    Question 14 – Lesson 14 – IAS 2.

    Lesson 15 – Subsequent measurement of inventories.

    Watch the video of lesson 15 – IAS 2.

    Question 15 – Lesson 15 – IAS 2.

    Additional training question – IAS 2.

    Lesson 16 – Factors to determine the impairment of inventories.

    Watch the video of lesson 16 – IAS 2.

    Question 16 – Lesson 16 – IAS 2.

    Proposed exercise – lesson 16 – IAS 2.

    Additional training question – IAS 2.

    Lesson 17 – Impairment due to grouping similar items.

    Watch the video of lesson 17 – IAS 2.

    Question 17 – Lesson 17 – IAS 2.

    Question 17 – Lesson 17 – IAS 2……

    Additional training question – IAS 2.

    Lesson 18 – Impairment calculation in a production process.

    Watch the video of lesson 18 – IAS 2.

    Question 18 – Lesson 18 – IAS 2.

    Proposed exercise – lesson 18 – IAS 2.

    Additional training question – IAS 2.

    Lesson 19 – How often should an inventory impairment assessment be performed?

    Watch the video of lesson 19 – IAS 2

    Question 19 – Lesson 19 – IAS 2

    Additional training question – IAS 2

    Lesson 20 – Prompt payment discount on inventory purchase.

    Watch the video of lesson 20 – IAS 2.

    Question 20 – Lesson 20 – IAS 2.

    Additional training question – IAS 2.

    Lesson 21 – Prompt payment discount and volume discount on inventory acquisition.

    Watch the video of lesson 21 – IAS 2

    Question 21 – Lesson 21 – IAS 2.

    Proposed exercise – lesson 21 – IAS 2.

    Additional training question – IAS 2.

    Lesson 22 – Costs that should not be included as higher value of inventories.

    Watch the video of lesson 22 – IAS 2.

    Question 22 – Lesson 22 – IAS 2.

    Lesson 23 – Expenses that increase the calculation of net realizable value.

    Watch the video of lesson 23 – IAS 2.

    Question 23 – Lesson 23 – IAS 2.

    Additional training question – IAS 2.

    Lesson 24 – Inventories incorporated into other asset accounts.

    Watch the video of lesson 24 – IAS 2.

    Question 24 – Lesson 24 – IAS 2.

    QUESTION COURSE
  • Module 3 – IAS 38

    Module 3 – Intangible Assets

    Lesson 1 – Assets outside the scope of IAS 38.

    Watch the video of lesson 1 – IAS 38.

    Question 1 – Lesson 1 – IAS 38.

    Lesson 2 – Property plant and equipment integrated into an intangible.

    Watch the video of lesson 2 – IAS 38.

    Question 2 – Lesson 2 – IAS 38.

    Lesson 3 – ¿ How to identify an intangible?

    Watch the video of lesson 3 – IAS 38.

    Question 3 – Lesson 3 – IAS 38.

    Additional training question – IAS 38.

    Lesson 4 – Definition of an intangible.

    Watch the video of lesson 4 – IAS 38.

    Question 4 – Lesson 4 – IAS 38.

    Additional training question – IAS 38.

    Lesson 5 – Intangibles within the scope of IAS 38.

    Watch the video of lesson 5 – IAS 38.

    Question 5 – Lesson 5 – IAS 38

    Lesson 6 – Cost of an intangible

    Watch the video of lesson 6 – IAS 38

    Question 6 – Lesson 6 – IAS 38

    Proposed exercise – lesson 6 – IAS 38

    Additional training question – IAS 38

    Lesson 7 – Accounting recognition of subsequent disbursements of an intangible

    Watch the video of lesson 7 – IAS 38

    Question 7 – Lesson 7 – IAS 38

    Additional training question – IAS 38

    Lesson 8 – Initial measurement of an intangible

    Watch the video of lesson 8 – IAS 38

    Question 8 – Lesson 8 – IAS 38

    Additional training question – IAS 38

    Lesson 9 – Intangibles recognized as government grants

    Watch the video of lesson 9 – IAS 38

    Question 9 – Lesson 9 – IAS 38

    Additional training question – IAS 38

    Lesson 10 – Exchange of intangibles

    Watch the video of lesson 10 – IAS 38

    Question 10 – Lesson 10 – IAS 38

    Lesson 11 – Accounting recognition of goodwill internally generated

    Watch the video of lesson 11 – IAS 38

    Question 11 – Lesson 11 – IAS 38

    Additional training question – IAS 38

    Lesson 12 – Requirements to recognize an internally generated intangible

    Watch the video of lesson 12 – IAS 38

    Question 12 – Lesson 12 – IAS 38

    Lesson 13 – Accounting recognition of an internally generated intangible

    Watch the video of lesson 13 – IAS 38

    Question 13 – Lesson 13 – IAS 38

    Additional training question – IAS 38

    Lesson 14 – Costs directly attributable to the generation of an intangible

    Watch the video of lesson 14 – IAS 38

    Question 14 – Lesson 14 – IAS 38

    Lesson 15 – Subsequent measurement of intangibles

    Watch the video of lesson 15 – IAS 38

    Question 15 – Lesson 15 – IAS 38

    Additional training question – IAS 38

    Lesson 16 – General principle for the recognition of an intangible

    Watch the video of lesson 16 – IAS 38

    Question 16 – Lesson 16 – IAS 38

    Lesson 17 – Factors to determine the useful life of an intangible

    Watch the video of lesson 17 – IAS 38

    Question 17 – Lesson 17 – IAS 38

    Lesson 18 – Impossibility of determining the useful life of an intangible

    Watch the video of lesson 18 – IAS 38

    Question 18 – Lesson 18 – IAS 38

    Additional training question – IAS 18

    Lesson 19 – Calculation of the cost and amortization of an intangible

    Watch the video of lesson 19 – IAS 38

    Question 19 – Lesson 19 – IAS 38

    Proposed exercise – lesson 19 – IAS 38

    Lesson 20 – ¿ Can amortize an intangible with an indefinite useful life?

    Watch the video of lesson 20 – IAS 38

    Question 20 – Lesson 20 – IAS 38

    Lesson 21 – Review of the useful life of an intangible

    Watch the video of lesson 21 – IAS 38

    Question 21 – Lesson 21 – IAS 38

    Proposed exercise – lesson 21 – IAS 38

    Additional training question – IAS 38

    Lesson 22 – Residual value of an intangible

    Watch the video of lesson 22 – IAS 38

    Question 22 – Lesson 22 – IAS 38

    Additional training question – IAS 38

    Lesson 23 – Initial measurement of a brand that has an active market

    Watch the video of lesson 23 – IAS 38

    Question 23 – Lesson 23 – IAS 2

    Lesson 24 – Methods of amortization of an intangible

    Watch the video of lesson
     24 – IAS 38

    Question 24 – Lesson 24 – IAS 2

    QUESTION COURSE
  • Module 4 – IFRS 2

    Module 4 – Share-based Payment.

    Introduction IFRS 2 – Share-based payments

    Lesson 1 – Elements outside the scope of IFRS 2

    Watch the video of lesson 1 – IFRS 2

    Question 1 – Lesson 1 – IFRS 2

    Additional training question – IFRS 2

    Lesson 2 – Accounting recognition of a share-based payment transaction

    Watch the video of lesson 2 – IFRS 2

    Question 2 – Lesson 2 – IFRS 2

    Lesson 3 – Equity-Settled Share-Based Payment Transactions

    Watch the video of lesson 3 – IFRS 2

    Question 3 – Lesson 3 – IFRS 2

    Additional training question – IFRS 2

    Lesson 4 – Goods and services recognized in a share-based payment transaction

    Watch the video of lesson 4 – IFRS 2

    Question 4 – Lesson 4 – IFRS 2

    Lesson 5 – Equity instruments that vest immediately

    Watch the video of lesson 5 – IFRS 2

    Question 5 – Lesson 5 – IFRS 2

    Additional training question – IFRS 2

    Lesson 6 – Calculation of goods and services provided by an employee in a share-based payment transaction

    Watch the video of lesson 6 – IFRS 2

    Question 6 – Lesson 6 – IFRS 2

    Lesson 7 – Recognition of share-based payments with third parties that are not employees

    Watch the video of lesson 7 – IFRS 2

    Question 7 – Lesson 7 – IFRS 2

    Lesson 8 – How to determine the vesting grant date the in a share-based payment transaction

    Watch the video of lesson 8 – IFRS 2

    Question 8 – Lesson 8 – IFRS 2

    Additional training question – IFRS 2

    Lesson 9 – Vesting conditions in share-based payment transactions

    Watch the video of lesson 9 – IFRS 2

    Question 9 – Lesson 9 – IFRS 2

    Additional training question – IFRS 2

    Lesson 10 –Service and performance conditions in a Share-Based Payment Transaction

    Watch the video of lesson 10 – IFRS 2

    Question 10 – Lesson 10 – IFRS 2

    Additional training question – IFRS 2

    Lesson 11 – Example 1 non-market performance condition

    Watch the video of lesson 11 – IFRS 2

    Question 11 – Lesson 11 – IFRS 2

    Additional training question – IFRS 2

    Lesson 12 – Example of condition of service in a share-based payment transaction

    Watch the video of lesson 12 – IFRS 2

    Question 12 – Lesson 12 – IFRS 2

    Proposed exercise – lesson 12 – IFRS 2

    Additional training question – IFRS 2

    Lesson 13 – Example 2 non-market performance condition.

    Watch the video of lesson 13 – IFRS 2

    Question 13 – Lesson 13 – IFRS 2

    Proposed exercise – lesson 13 – IFRS 2

    Additional training question – IFRS 2

    Lesson 14 – Example of market performance condition share-based payment transaction

    Watch the video of lesson 14 – IFRS 2

    Question 14 – Lesson 14 – IFRS 2

    Lesson 15 – Additional adjustments to equity after the vesting date

    Watch the video of lesson 15 – IFRS 2

    Question 15 – Lesson 15 – IFRS 2

    Lesson 16 – Review of equity instruments that vest at the end of the vesting period

    Watch the video of lesson 16 – IFRS 2

    Question 16 – Lesson 16 – IFRS 2

    Lesson 17 – Cash-settled share-based payments

    Watch the video of lesson 17 – IFRS 2

    Question 17 – Lesson 17 – IAS 38

    QUESTION COURSE
  • Module 5—IFRS 15

    Module 5 – Revenue from Contracts with Customers

    Lesson 1 – Standards repealed by IFRS 15

    Watch the video of lesson 1 – IFRS 15

    Question 1 – Lesson 1 – IFRS 15

    Lesson 2 – Items outside the scope of IFRS 15

    Watch the video of lesson 2 – IFRS 15

    Question 2 – Lesson 2 – IFRS 15

    Lesson 3 – What is a contract according to IFRS 15

    Watch the video of lesson 3 – IFRS 15

    Question 3 – Lesson 3 – IFRS 15

    Additional training question – IFRS 15

    Lesson 4 – What is a totally unperformed contract according to IFRS 15

    Watch the video of lesson 4 – IFRS 15

    Question 4 – Lesson 4 – IFRS 15

    Additional training question – IFRS 15

    Lesson 5 – Contracts under paragraph 9 of IFRS 15

    Watch the video of lesson 5 – IFRS 15

    Question 5 – Lesson 5 – IFRS 15

    Lesson 6 – Requirements to make a combination of contracts

    Watch the video of lesson 6 – IFRS 15

    Question 6 – Lesson 6 – IFRS 15

    Lesson 7 – Combination of contracts example.

    Watch the video of lesson 7 – IFRS 15

    Question 7 – Lesson 7 – IFRS 15

    Question 7 – Lesson 7 – IFRS 15….

    Proposed exercise – lesson 7
    Additional training question – IFRS 15

    Lesson 8 – Modification of a contract according to IFRS 15

    Watch the video of lesson 8 – IFRS 15

    Question 8 – Lesson 8 – IFRS 15

    Lesson 9 – Example of modification of a contract according to IFRS 15

    Watch the video of lesson 9 – IFRS 15

    Question 9 – Lesson 9 – IFRS 15

    Additional training question – IFRS 15

    Lesson 10 – What is a performance obligation

    Watch the video of lesson 10 – IFRS 15

    Question 10 – Lesson 10 – IFRS 15

    Lesson 11 – What is a transfer pattern according to IFRS 15

    Watch the video of lesson 11 – IFRS 15

    Question 11 – Lesson 11 – IFRS 15

    Additional training question – IFRS 15

    Lesson 12 – Analysis of paragraphs 27 and 29 of IFRS 15

    Watch the video of lesson 12 – IFRS 15

    Question 12 – Lesson 12 – IFRS 15

    Lesson 13 – Complementary services in contracts with clients

    Watch the video of lesson 13 – IFRS 15

    Question 13 – Lesson 13 – IFRS 15

    Lesson 14 – Satisfaction of performance obligations.

    Watch the video of lesson 14 – IFRS 15

    Question 14 – Lesson 14 – IFRS 15

    Proposed exercise – lesson 14

    Lesson 15 – Satisfaction of Performance Obligations practical applications

    Watch the video of lesson 15 – IFRS 15

    Question 15 – Lesson 15 – IFRS 15

    Additional training question – IFRS 15

    Lesson 16 – Methods for measuring performance obligations

    Watch the video of lesson 16 – IFRS 15

    Question 16 – Lesson 16 – IFRS 15

    Proposed exercise – lesson 16

    Lesson 17 – Examples of input method and out method

    Watch the video of lesson 17 – IFRS 15

    Question 17 – Lesson 17 – IFRS 15

    Additional training question – IFRS 15

    Lesson 18 – Performance obligations identification

    Watch the video of lesson 18 – IFRS 15

    Question 18 – Lesson 18 – IFRS 15

    Proposed exercise – lesson 18

    Lesson 19 – What is the transaction price according to IFRS 15

    Watch the video of lesson 19 – IFRS 15

    Question 19 – Lesson 19 – IFRS 15

    Lesson 20 – Consideration granted in an agreement in accordance with IFRS 15

    Watch the video of lesson 20 – IFRS 15

    Question 20 – Lesson 20 – IFRS 15

    Lesson 21 – Estimation of the variable consideration

    Watch the video of lesson 21 – IFRS 15

    Question 21 – Lesson 21 – IFRS 15

    Additional training question – IFRS 15

    Lesson 22 – Sales returns according to IFRS 15

    Watch the video of lesson 22 – IFRS 15

    Question 22 – Lesson 22 – IFRS 15

    Lesson 23 – Consideration paid to a client

    Watch the video of lesson 23 – IFRS 15

    Question 23 – Lesson 23 – IFRS 15

    Proposed exercise – lesson 23

    Lesson 24 – Application of discounts according to IFRS 15

    Watch the video of lesson 24 – IFRS 15

    Question 24 – Lesson 24 – IFRS 15

    Lesson 25 – Accounting recognition cost model

    Watch the video of lesson 25 – IFRS 15

    Question 25 – Lesson 25 – IFRS 15

    Proposed exercise – lesson 25

    Lesson 26 – Application of paragraph 79 of IFRS 15

    Watch the video of lesson 26 – IFRS 15

    Question 26 – Lesson 26 – IFRS 15

    Proposed exercise – lesson 26

    Lesson 27 – Analysis of paragraph 82 IFRS 15

    Watch the video of lesson 27 – IFRS 15

    Question 27 – Lesson 27 – IFRS 15

    Proposed exercise – lesson 27

    Additional training question – IFRS 15

    QUESTION COURSE
  • Module 6 – IFRS 16

    Module 6 – Leases

    Lesson 1 – Lease definition according to IFRS 16

    Watch the video of lesson 1 – IFRS 16

    Question 1 – Lesson 1 – IFRS 16

    Lesson 2 – Elements outside the scope of IFRS 16

    Watch the video of lesson 2 – IFRS 16

    Question 2 – Lesson 2 – IFRS 16

    Lesson 3 – Short term and low-value leases

    Watch the video of lesson 3 – IFRS 16

    Question 3 – Lesson 3 – IFRS 16

    Additional training question – IFRS 16

    Lesson 4 – Examples of low-value leases

    Watch the video of lesson 4 – IFRS 16

    Question 4 – Lesson 4 – IFRS 16

    Additional training question – IFRS 16

    Lesson 5 – Exemption from paragraph 6 of IFRS 16

    Watch the video of lesson 5 – IFRS 16

    Question 5 – Lesson 5 – IFRS 16

    Lesson 6 – Requirements for a contract to exist according to IFRS 16

    Watch the video of lesson 6 – IFRS 16

    Question 6 – Lesson 6 – IFRS 16

    Lesson 7 – Examples of contracts that are NOT within the scope of IFRS 16

    Watch the video of lesson 7 – IFRS 16

    Question 7 – Lesson 7 – IFRS 16

    Additional training question – IFRS 16

    Lesson 8 – What is a right-of-use asset

    Watch the video of lesson 8 – IFRS 16

    Question 8 – Lesson 8 – IFRS 16

    Additional training question – IFRS 16

    Lesson 9 – Using the practical application of paragraph 15 of IFRS 16

    Watch the video of lesson 9 – IFRS 16

    Question 9 – Lesson 9 – IFRS 16

    Lesson 10 – Right-of-use assets and services associated with these assets

    Watch the video of lesson 10 – IFRS 16

    Question 10 – Lesson 10 – IFRS 16

    Additional training question – IFRS 16

    Lesson 11 – Accounting recognition of lease liabilities

    Watch the video of lesson 11 – IFRS 16

    Question 11 – Lesson 11 – IFRS 16

    Lesson 12 – Elements that may affect the accounting recognition of lease liabilities

    Watch the video of lesson 12 – IFRS 16

    Question 12 – Lesson 12 – IFRS 16

    Proposed exercise – lesson 12

    Lesson 13 – Initial measurement of a right-of-use asset

    Watch the video of lesson 13 – IFRS 16

    Question 13 – Lesson 13 – IFRS 16

    Lesson 14 – Decommissioning Costs on a Right-of-Use Asset

    Watch the video of lesson 14 – IFRS 16

    Question 14 – Lesson 14 – IFRS 16

    Proposed exercise – lesson 14

    Additional training question – IFRS 16

    Lesson 15 – What are protective rights in IFRS 16

    Watch the video of lesson 15 – IFRS 16

    Question 15 – Lesson 15 – IFRS 16

    Additional training question – IFRS 16

    Lesson 16 – Subsequent measurement of lease liabilities

    Watch the video of lesson 16 – IFRS 16

    Question 16 – Lesson 16 – IFRS 16

    Proposed exercise – lesson 16

    Additional training question – IFRS 16

    Lesson 17 – Differences between a right-of-use asset and a contract liability

    Watch the video of lesson 17 – IFRS 16

    Question 17 – Lesson 17 – IFRS 16

    Lesson 18 – Depreciation of a right-of-use asset

    Watch the video of lesson 18 – IFRS 16

    Question 18 – Lesson 18 – IFRS 16

    Additional training question – IFRS 16

    Lesson 19 – Modification of contracts in IFRS 16

    Watch the video of lesson 19 – IFRS 16

    Question 19 – Lesson 19 – IFRS 16

    Lesson 20 – IFRS 16 from the lessor’s point of view

    Watch the video of lesson 20 – IFRS 16

    Question 20 – Lesson 20 – IFRS 16

    Lesson 21 – Financial leases from the lessor’s point of view

    Watch the video of lesson 21 – IFRS 16

    Question 21 – Lesson 21 – IFRS 16

    Lesson 22 – Operating leases from the lessor’s point of view

    Watch the video of lesson 22 – IFRS 16

    Question 22 – Lesson 22 – IFRS 16

    Additional training question – IFRS 16

    Lesson 23 – Intermediate leases according to IFRS 16

    Watch the video of lesson 23 – IFRS 16

    Question 23 – Lesson 23 – IFRS 16

    Lesson 24 – Intermediate agreements in financial leases

    Watch the video of lesson 24 – IFRS 16

    Question 24 – Lesson 24 – IFRS 16

    QUESTION COURSE
  • Module 7—IAS 40

    Module 7 – IAS 40 Investment Property

    Lesson 1 – Definition of an investment property

    Watch the video of lesson 1 – IAS 40

    Question 1 – Lesson 1 – IAS 40

    Lesson 2 – Investment properties that are also used as owner-occupied assets

    Watch the video of lesson 2 – IAS 40

    Question 2 – Lesson 2 – IAS 40

    Lesson 3 – Investment properties used to generate income and at the same time ancillary services

    Watch the video of lesson 3 – IAS 40

    Question 3 – Lesson 3 – IAS 40

    Additional training question – IAS 40

    Lesson 4 – Investment property between a parent and a subsidiary

    Watch the video of lesson 4 – IAS 40

    Question 4 – Lesson 4 – IAS 40

    Lesson 5 – Initial recognition of an investment property

    Watch the video of lesson 5 – IAS 40

    Question 5 – Lesson 5 – IAS 40

    Additional training question – IAS 40

    Lesson 6 – Items not included in the cost of an investment property

    Watch the video of lesson 6 – IAS 40

    Question 6 – Lesson 6 – IAS 40

    Lesson 7 – exchange assets in investment Property

    Watch the video of lesson 7 – IAS 40

    Question 7 – Lesson 7 – IAS 40

    Lesson 8 – Subsequent measurement of an investment property

    Watch the video of lesson 8 – IAS 40

    Question 8 – Lesson 8 – IAS 40

    Lesson 9 – Choosing an accounting policy in the subsequent measurement of an investment property

    Watch the video of lesson 9 – IAS 40

    Question 9 – Lesson 9 – IAS 40

    Additional training question – IAS 40

    Lesson 10 – ¿ Why does the IASB maintain two subsequent measurement models for investment properties?

    Watch the video of lesson 10 – IAS 40

    Question 10 – Lesson 10 – IAS 40

    Lesson 11 – ¿ an investment property can be depreciated?

    Watch the video of lesson 11 – IAS 40

    Question 11 – Lesson 11 – IAS 40

    Additional training question – IAS 40

    Lesson 12 – Sub-leases on investment properties

    Watch the video of lesson 12 – IAS 40

    Question 12 – Lesson 12 – IAS 40

    Additional training question – IAS 40

    Lesson 13 – Carrying amount of an investment property with changes in fair value over time

    Watch the video of lesson 13 – IAS 40

    Question 13 – Lesson 13 – IAS 40

    Lesson 14 – Exceptions to the fair value model of an investment property

    Watch the video of lesson 14 – IAS 40

    Question 14 – Lesson 14 – IAS 40

    Lesson 15 – Recognition of changes in the fair value of an investment property

    Watch the video of lesson 15 – IAS 40

    Question 15 – Lesson 15 – IAS 40

    Lesson 16 – Subsequent measurement of an investment property that cannot be measured at fair value

    Watch the video of lesson 16 – IAS 40

    Question 16 – Lesson 16 – IAS 40

    Lesson 17 – Accounting recognition of transfers of property, plant, and equipment

    Watch the video of lesson 17 – IAS 40

    Question 17 – Lesson 17 – IAS 40

    Lesson 18 – Investment properties where land and buildings exist

    Watch the video of lesson 18 – IAS 40

    Question 18 – Lesson 18 – IAS 40

    QUESTION COURSE
  • Module 8—IAS 8

    Module 8 – IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors

    Lesson 1 – Purpose of IAS 8

    Watch the video of lesson 1 – IAS 8

    Question 1 – Lesson 1 – IAS 8

    Lesson 2 – Accounting errors according to IAS 8

    Watch the video of lesson 2 – IAS 8

    Question 2 – Lesson 2 – IAS 8

    Additional training question – IAS 8

    Lesson 3 – Differences between errors, estimates, and changes in accounting policies

    Watch the video of lesson 3 – IAS 8

    Question 3 – Lesson 3 – IAS 8

    Lesson 4 – Application of an accounting policy in the absence of a standard

    Watch the video of lesson 4 – IAS 8

    Question 4 – Lesson 4 – IAS 8

    Additional training question – IAS 8

    Lesson 5 – Uniform Presentation of Accounting Policies

    Watch the video of lesson 5 – IAS 8

    Question 5 – Lesson 5 – IAS 8

    Additional training question – IAS 8

    Lesson 6 – Exception to retroactive application

    Watch the video of lesson 6 – IAS 8

    Question 6 – Lesson 6 – IAS 8

    Lesson 7 – Changes in accounting policies

    Watch the video of lesson 7 – IAS 8

    Question 7 – Lesson 7 – IAS 8

    Additional training question – IAS 8

    Lesson 8 – Effect of early application of IFRS 16

    Watch the video of lesson 8 – IAS 8

    Question 8 – Lesson 8 – IAS 8

    Lesson 9 – Retrospective application of an accounting policy

    Watch the video of lesson 9 – IAS 8

    Question 9 – Lesson 9 – IAS 8

    Proposed exercise – lesson 9
    Lesson 10 – Impossibility of determining the effect of a change in an accounting policy

    Watch the video of lesson 10 – 8

    Question 10 – Lesson 10 – IAS 8

    Lesson 11 – Accounting treatment when it cannot be distinguished whether a transaction is a change in policy or in an accounting estimate

    Watch the video of lesson 11 – IAS 8

    Question 11 – Lesson 11 – IAS 8

    QUESTION COURSE
  • Module 9 – IAS 37

    Module 9 – Provisions, Contingent Liabilities and Contingent Assets

    Lesson 1 – Scope of IAS 37

    Watch the video of lesson 1 – IAS 37

    Question 1 – Lesson 1 – IAS 37

    Lesson 2 – What is a provision according to IAS 37

    Watch the video of lesson 2 – IAS 37

    Question 2 – Lesson 2 – IAS 37

    Lesson 3 – Requirements to recognize a provision

    Watch the video of lesson 3 – IAS 37

    Question 3 – Lesson 3 – IAS 37

    Additional training question – IAS 37

    Lesson 4 – Examples of disbursements that are not considered provisions

    Watch the video of lesson 4 – IAS 37

    Question 4 – Lesson 4 – IAS 37

    Additional training question – IAS 37

    Lesson 5 – Decommissioning Costs

    Watch the video of lesson 5 – IAS 37

    Question 5 – Lesson 5 – IAS 37

    Proposed exercise – lesson 5
    Lesson 6 – Difference between a provision and other liabilities

    Watch the video of lesson 6 – IAS 37

    Question 6 – Lesson 6 – IAS 37

    Lesson 7 – Difference between provisions and contingent liabilities

    Watch the video of lesson 7 – IAS 37

    Question 7 – Lesson 7 – IAS 37

    Additional training question – IAS 37

    Lesson 8 – Accounting recognition of a provision

    Watch the video of lesson 8 – IAS 37

    Question 8 – Lesson 8 – IAS 37

    Proposed exercise – lesson 8
    Additional training question – IAS 37

    Lesson 9 – Examples of operations that do not correspond to provisions

    Watch the video of lesson 9 – IAS 37

    Question 9 – Lesson 9 – IAS 37

    Lesson 10 – Implicit obligation as a consequence of the enactment of a law

    Watch the video of lesson 10 – IAS 37

    Question 10 – Lesson 10 – IAS 37

    Lesson 11 – Accounting treatment of a large number of similar obligations

    Watch the video of lesson 11 – IAS 37

    Question 11 – Lesson 11 – IAS 37

    Lesson 12 – Contingent Liabilities

    Watch the video of lesson 12 – IAS 37

    Question 12 – Lesson 12 – IAS 37

    Additional training question – IAS 37

    Lesson 13 – Provisions recognized at present value

    Watch the video of lesson 13 – IAS 37

    Question 13 – Lesson 13 – IAS 37

    Proposed exercise – lesson 13

    Lesson 14 – Calculation of a provision where the most probable individual outcome must be determined

    Watch the video of lesson 14 – IAS 37

    Question 14 – Lesson 14 – IAS 37

    Proposed exercise – lesson 14

    Additional training question – IAS 37

    Lesson 15 – What is a contingent asset

    Watch the video of lesson 15 – IAS 37

    Question 15 – Lesson 15 – IAS 37

    Lesson 16 – Accounting treatment of a contingent asset

    Watch the video of lesson 16 – IAS 37

    Question 16 – Lesson 16 – IAS 37

    Lesson 17 – Changes in the estimate of an estimated liability

    Watch the video of lesson 17 – IAS 37

    Question 17 – Lesson 17 – IAS 37

    Lesson 18 – Restructuring plans

    Watch the video of lesson 18 – IAS 37

    Question 18 – Lesson 18 – IAS 37

    Lesson 19 – Requirements for the recognition of a provision for restructuring

    Watch the video of lesson 19 – IAS 37

    Question 19 – Lesson 19 – IAS 37

    QUESTION COURSE
  • Module 10 – IAS 19

    Module 10 – Employee Benefits

    Lesson 1 – Scope of IAS 19

    Watch the video of lesson 1 – IAS 19

    Question 1 – Lesson 1 – IAS 19

    Lesson 2 – Types of employee benefits established in IAS 19

    Watch the video of lesson 2 – IAS 19

    Question 2 – Lesson 2 – IAS 19

    Lesson 3 – Short-term paid absence

    Watch the video of lesson 3 – IAS 19

    Question 3 – Lesson 3 – IAS 19

    Additional training question – IAS 19

    Lesson 4 – Short-term paid absence example

    Watch the video of lesson 4 – IAS 19

    Question 4 – Lesson 4 – IAS 19

    Question 4 – Lesson 4 – IAS 19…..

    Proposed exercise – lesson 4
    Lesson 5 – Entity Profit-Sharing Plans

    Watch the video of lesson 5 – IAS 19

    Question 5 – Lesson 5 – IAS 19

    Additional training question – IAS 19

    Lesson 6 – Accounting recognition of an entity’s profit-sharing plans

    Watch the video of lesson 6 – IAS 19

    Question 6 – Lesson 6 – IAS 19

    Lesson 7 – Post Employment Benefits

    Watch the video of lesson 7 – IAS 19

    Question 7 – Lesson 7 – IAS 19

    Proposed exercise – lesson 7
    Additional training question – IAS 19

    Lesson 8 – Differences between defined contribution plans and defined benefits

    Watch the video of lesson 8 – IAS 19

    Question 8 – Lesson 8 – IAS 19

    Additional training question – IAS 19

    Lesson 9 – Projected Unit Credit Method

    Watch the video of lesson 9 – IAS 19

    Question 9 – Lesson 9 – IAS 19

    Lesson 10 – Financing a Post-Employment Benefits Plan

    Watch the video of lesson 10 – IAS 19

    Question 10 – Lesson 10 – IAS 19

    Lesson 11 – Defined benefit plan example

    Watch the video of lesson 11 – IAS 19

    Question 11 – Lesson 11 – IAS 19

    Question 11 – Lesson 11 – IAS 19……

    Proposed exercise – lesson 11

    Lesson 12 – Long-Term Employee Benefits

    Watch the video of lesson 12 – IAS 19

    Question 12 – Lesson 12 – IAS 19

    Additional training question – IAS 19

    Lesson 13 – Examples that do not correspond to long-term benefits

    Watch the video of lesson 13 – IAS 19

    Question 13 – Lesson 13 – IAS 19

    Lesson 14 – Effects of time value of money on post-employment benefits

    Watch the video of lesson 14 – IAS 19

    Question 14 – Lesson 14 – IAS 19

    Proposed exercise – lesson 14

    Lesson 15 – Termination Benefits

    Watch the video of lesson 15 – IAS 19

    Question 15 – Lesson 15 – IAS 19

    QUESTION COURSE
  • Module 11 – IFRS 5

    Module 11 – IFRS 5 — Non-current Assets Held for Sale

    Lesson 1 – Definition of a non-current asset held for sale

    Watch the video of lesson 1 – IFRS 5

    Question 1 – Lesson 1 – IFRS 5

    Additional training question – IFRS 5

    Lesson 2 – Examples of assets within the scope of IFRS 5

    Watch the video of lesson 2 – IFRS 5

    Question 2 – Lesson 2 – IFRS 5

    Lesson 3 – Exception from paragraph 9 of IFRS 5

    Watch the video of lesson 3 – IFRS 5

    Question 3 – Lesson 3 – IFRS 5

    Additional training question – IFRS 5

    Lesson 4 – Exchange assets of non-current assets held for sale

    Watch the video of lesson 4 – IFRS 5

    Question 4 – Lesson 4 – IAS IFRS 5

    Lesson 5 – Analysis of paragraph 12 of IFRS 5

    Watch the video of lesson 5 – IFRS 5

    Question 5 – Lesson 5 – IFRS 5

    Lesson 6 – Measurement of a non-current asset held for sale

    Watch the video of lesson 6 – IFRS 5

    Question 6 – Lesson 6 – IFRS 5

    Additional training question – IFRS 5

    Lesson 7 – Assets that meet the criteria to be classified as held for sale after the reporting period, but before the financial statements are authorized.

    Watch the video of lesson 7 – IFRS 5

    Question 7 – Lesson 7 – IFRS 5

    Lesson 8 – Analysis of paragraph 11 of IFRS 5

    Watch the video of lesson 8 – IFRS 5

    Question 8 – Lesson 8 – IFRS 5

    Lesson 9 – Example of subsequent measurement of a non-current asset not held for sale

    Watch the video of lesson 9 – IFRS 5

    Question 9 – Lesson 9 – IFRS 5

    Proposed exercise – lesson 9
    Additional training question – IAS 19

    Lesson 10 – What happens to the depreciation of an asset not held for sale

    Watch the video of lesson 10 – IFRS 5

    Question 10 – Lesson 10 – IFRS 5

    Proposed exercise – lesson 10

    Lesson 11 – Impairment of a group of non-current assets classified as held for sale

    Watch the video of lesson 11 – IFRS 5

    Question 11 – Lesson 11 – IFRS 5

    Question 11 – Lesson 11 – IFRS 5……

    Proposed exercise – lesson 11

    Lesson 12 – Assets that cease to be classified as held for sale

    Watch the video of lesson 12 – IFRS 5

    Question 12 – Lesson 12 – IFRS 5

    Lesson 13 – Example of assets that cease to be classified as held for sale

    Watch the video of lesson 13 – IFRS 5

    Question 13 – Lesson 13 – IFR5 5

    QUESTION COURSE
  • Module 12 – IAS 28

    Module 12 – Investments in Associates

    Lesson 1 – What is significant influence

    Watch the video of lesson 1 – IAS 28

    Question 1 – Lesson 1 – IAS 28

    Lesson 2 – Example 1 – Significant Influence

    Watch the video of lesson 2 – IAS 28

    Question 2 – Lesson 2 – IAS 28

    Question 2 – Lesson 2 – IAS 28…..

    Additional training question – IAS 28

    Lesson 3 – Example 2 – Significant Influence

    Watch the video of lesson 3 – IAS 28

    Question 3 – Lesson 3 – IAS 28

    Question 3 – Lesson 3 – IAS 28……

    Additional training question – IAS 28

    Lesson 4 – Example 3 – Significant Influence

    Watch the video of lesson 4 – IAS 28

    Question 4 – Lesson 4 – IAS 28

    Question 4 – Lesson 4 – IAS 28….

    Additional training question – IAS 28

    Lesson 5 – Example 4 – Significant Influence

    Watch the video of lesson 5 – IAS 28

    Question 5 – Lesson 5 – IAS 28

    Question 5 – Lesson 5 – IAS 28…..

    Additional training question – IAS 28

    Lesson 6 – Potential Voting Rights

    Watch the video of lesson 6 – IAS 28

    Question 6 – Lesson 6 – IAS 28

    Lesson 7 – ¿ What is the equity method?

    Watch the video of lesson 7 – IAS 28

    Question 7 – Lesson 7 – IAS 28

    Proposed exercise – lesson 7
    Additional training question – IAS 28

    Lesson 8 – Equity method and asset revaluation

    Watch the video of lesson 8 – IAS 28

    Question 8 – Lesson 8 – IAS 28

    Question 8 – Lesson 8 – IAS 28…..

    Proposed exercise – lesson 8
    Lesson 9 – Analysis of potential voting rights in the calculation of the equity method

    Watch the video of lesson 9 – IAS 28

    Question 9 – Lesson 9 – IAS 28

    Lesson 10 – Venture capital entities

    Watch the video of lesson 10 – IAS 28

    Question 10 – Lesson 10 – IAS 28

    Lesson 11 – Sale of the share in another entity according to IAS 28

    Watch the video of lesson 11 – IAS 28

    Question 11 – Lesson 11 – IAS 28

    Lesson 12 – Investment in an associate that is no longer classified as held for sale

    Watch the video of lesson 12 – IAS 28

    Question 12 – Lesson 12 – IAS 28

    Proposed exercise – lesson 12

    Additional training question – IAS 28

    Lesson 13 – Analysis of different scenarios where significant influence is lost

    Watch the video of lesson 13 – IAS 28

    Question 13 – Lesson 13 – IAS 28

    Lesson 14 – Recognition of losses on an investment that is no longer measured using the equity method

    Watch the video of lesson 14 – IAS 28

    Question 14 – Lesson 14 – IAS 28

    Proposed exercise – lesson 14

    Additional training question – IAS 28

    Lesson 15 – Recognition in profit or loss as a consequence of the reduction in the interest of an associate

    Watch the video of lesson 15 – IAS 28

    Question 15 – Lesson 15 – IAS 28

    Proposed exercise – lesson 15

    Lesson 16 – Upstream and Downstream Transactions

    Watch the video of lesson 16 – IAS 28

    Question 16 – Lesson 16 – IAS 28

    Proposed exercise – lesson 16

    Lesson 17 – Reduction in net realizable value on upstream and downstream transactions

    Watch the video of lesson 17 – IAS 28

    Question 17 – Lesson 17 – IAS 28

    Proposed exercise – lesson 17

    Lesson 18 – Goodwill recognized as a higher value than the investment in an associate

    Watch the video of lesson 18 – IAS 28

    Question 18 – Lesson 18 – IAS 28

    Proposed exercise – lesson 18

    Lesson 19 – Legal and implicit obligations according to IAS 28

    Watch the video of lesson 19 – IAS 28

    Question 19 – Lesson 19 – IAS 28

    QUESTION COURSE
  • Module 13 – IFRS 3

    Module 13 – IFRS 3 Business Combinations

    Lesson 1 – What is a business combination

    Watch the video of lesson 1 – IFRS 3

    Question 1 – Lesson 1 – IFRS 3

    Lesson 2 – Business Combination Examples

    Watch the video of lesson 2 – IFRS 3

    Question 2 – Lesson 2 – IFRS 3

    Additional training question – IFRS 3

    Lesson 3 – Examples outside the scope of IFRS 3

    Watch the video of lesson 3 – IFRS 3

    Question 3 – Lesson 3 – IFRS 3

    Lesson 4 – Control within a business combination

    Watch the video of lesson 4 – IFRS 3

    Question 4 – Lesson 4 – IFRS 3

    Lesson 5 – Identifying an acquirer entity in a business combination

    Watch the video of lesson 5 – IFRS 3

    Question 5 – Lesson 5 – IFRS 3

    Lesson 6 – identifying an acquirer examples

    Watch the video of lesson 6 – IFRS 3

    Question 6 – Lesson 6 – IFRS 3

    Lesson 7 – Determining the acquisition date in a business combination

    Watch the video of lesson 7 – IFRS 3

    Question 7 – Lesson 7 – IFRS 3

    Lesson 8 – Calculation of goodwill in a business combination

    Watch the video of lesson 8 – IFRS 3

    Question 8 – Lesson 8 – IFRS 3

    Question 8 – Lesson 8 – IFRS 3….

    Proposed exercise – lesson 8
    Additional training question – IFRS 3

    Lesson 9 – Intangibles acquired in a business combination

    Watch the video of lesson 9 – IFRS 3

    Question 9 – Lesson 9 – IFRS 3

    Proposed exercise – lesson 9
    Additional training question – IFRS 3

    Lesson 10 – Rights reacquired according to IFRS 3

    Watch the video of lesson 10 – IFRS 3

    Question 10 – Lesson 10 – IFRS 3

    Additional training question – IFRS 3

    Lesson 11 – Assets with uncertain cash flows

    Watch the video of lesson 11 – IFRS 3

    Question 11 – Lesson 11 – IFRS 3

    Lesson 12 – Contingent assets and liabilities in a business combination

    Watch the video of lesson 12 – IFRS 3

    Question 12 – Lesson 12 – IFRS 3

    Additional training question – IFRS 3

    Lesson 13 – Identifiable Assets and Liabilities in a Business Combination

    Watch the video of lesson 13 – IFRS 3

    Question 13 – Lesson 13 – IFRS 3

    Question 13 – Lesson 13 – IFRS 3…….

    Proposed exercise – lesson 13

    Lesson 14 – Non-controlling interest in a business combination​

    Watch the video of lesson 14 – IFRS 3

    Question 14 – Lesson 14 – IFRS 3

    Proposed exercise – lesson 14

    Additional training question – IFRS 3

    Lesson 15 – Business combination with a gain from a bargain purchase

    Watch the video of lesson 15 – IFRS 3

    Question 15 – Lesson 15 – IFRS 3

    Additional training question – IFRS 3

    Lesson 16 – Business combination with a gain from a bargain purchase examples

    Watch the video of lesson 16 – IFRS 3

    Question 16 – Lesson 16 – IFRS 3

    Proposed exercise – lesson 16

    Lesson 17 – Contingent consideration in a business combination

    Watch the video of lesson 17 – IFRS 3

    Question 17 – Lesson 17 – IFRS 3

    Lesson 18 – Calculation of contingent consideration in a business combination

    Watch the video of lesson 18 – IFRS 3

    Question 18 – Lesson 18 – IFRS 3

    Question 18 – Lesson 18 – IFRS 3….

    Proposed exercise – lesson 18

    QUESTION COURSE
  • Module 14 – IFRS 10

    Module 14 – Consolidated Financial Statements Follow
    Lesson 1 – Overview of IFRS 10

    Watch the video of lesson 1 – IFRS 10

    Question 1 – Lesson 1 – IFRS 10

    Question 1 – Lesson 1 – IFRS 10…..

    Lesson 2 – Example 1 – Consolidation of financial statements

    Watch the video of lesson 2 – IFRS 10

    Question 2 – Lesson 2 – IFRS 10

    Question 2 – Lesson 2 – IFRS 10…..

    Proposed exercise – lesson 2
    Lesson 3 – Investments in separate financial statements

    Watch the video of lesson 3 – IFRS 10

    Question 3 – Lesson 3 – IFRS 10

    Lesson 4 – Methods for the recognition of investments in the separate financial statements

    Watch the video of lesson 4 – IFRS 10

    Question 4 – Lesson 4 – IFRS 10

    Proposed exercise – lesson 4
    Lesson 5 – Example 1 – Intra-group transactions

    Watch the video of lesson 5 – IFRS 10

    Question 5 – Lesson 5 – IFRS 10

    Question 5 – Lesson 5 – IFRS 10…..

    Proposed exercise – lesson 5

    Lesson 6 – Example 2 consolidation of financial statements

    Watch the video of lesson 6 – IFRS 10

    Question 6 – Lesson 6 – IFRS 10

    Question 6 – Lesson 6 – IFRS 10…..

    Proposed exercise – lesson 6

    Lesson 7 – Example 3 consolidation of financial statements

    Watch the video of lesson 7 – IFRS 10

    Question 7 – Lesson 7 – IFRS 10

    Question 7 – Lesson 7 – IFRS 10…..

    Proposed exercise – lesson 7
    Lesson 8 – Example 4 consolidation of financial statements

    Watch the video of lesson 8 – IFRS 3

    Question 8 – Lesson 8 – IFRS 10

    Question 8 – Lesson 8 – IFRS 10….

    Proposed exercise – lesson 8
    Lesson 9 – Example 2 – Intra-group transactions

    Watch the video of lesson 9 – IFRS 10

    Question 9 – Lesson 9 – IFRS 10

    Proposed exercise – lesson 9
    Lesson 10 – Example 3 – Intra-group transactions

    Watch the video of lesson 10 – IFRS 10

    Question 10 – Lesson 10 – IFRS 10

    Proposed exercise – lesson 10

    Lesson 11 – Example 5 consolidation of financial statements

    Watch the video of lesson 11 – IFRS 10

    Question 11 – Lesson 11 – IFRS 10

    Question 11 – Lesson 11 – IFRS 10….
    .
    Proposed exercise – lesson 11

    Lesson 12 – Consolidation of financial statements and translation in foreign currency

    Watch the video of lesson 12 – IFRS 10

    Question 12 – Lesson 12 – IFRS 10

    Question 12 – Lesson 12 – IFRS 10—-

    Proposed exercise – lesson 12

    QUESTION COURSE
  • Module 15 – IAS 36

    Module 15 – Impairment of Assets

    Lesson 1 – Assets outside the scope of IAS 36

    Watch the video of lesson 1 – IAS 36

    Question 1 – Lesson 1 – IAS 36

    Lesson 2 – What is a cash-generating unit

    Watch the video of lesson 2 – IAS 36

    Question 2 – Lesson 2 – IAS 36

    Lesson 3 – Examples of cash-generating units

    Watch the video of lesson 3 – IAS 36

    Question 3 – Lesson 3 – IAS 36

    Lesson 4 – What is value in use

    Watch the video of lesson 4 – IAS 36

    Question 4 – Lesson 4 – IAS IAS 36

    Lesson 5 – Value in Use Calculation Example

    Watch the video of lesson 5 – IAS 36

    Question 5 – Lesson 5 – IAS 36

    Question 5 – Lesson 5 – IAS 36…..

    Proposed exercise IAS 36
    Lesson 6 – Calculation of the impairment of a cash-generating unit

    Watch the video of lesson 6 – IAS 36

    Question 6 – Lesson 6 – IAS 36

    Question 6 – Lesson 6 – IAS 36…..

    Proposed exercise IAS 36

    QUESTION COURSE
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What will I get for buying this course?

  • + 270 explanatory videos : In the course development, you will find more than 270 explanatory videos.

    Each video covers a specific topic.


    Each video is made up of a theoretical and practical part. 
  • + 100 Examples in Excel : You will find more than 170 Excel files where you can see the solution to the proposed exercises.

    You can download the files in Excel and use them in your daily tasks.
  • 280 set of questions​ training : One of the best ways to learn is by using questions.

    For this reason, we have prepared more than 280 questions in order for you to understand each standard in a didactic way.

    It is scientifically proven that quizzes help to consolidate knowledge faster and longer.
  • Personalized advice related to the IFRS course​ : You will have access to all the course material all the moment, and you will also have personalized advice related to the course by email.

    All our consultants will be aware of the doubts you arise in developing the course.

    At the end of each module, you will have a form where you can ask what you want.
  • +220 examples of IFRS application in real world : Without a doubt, using examples is a fundamental factor in learning all areas of knowledge.

    At IFRS MEANING, we have designed a variety of examples that will help you understand international standards easily. 
  • +120 additional training questions : In each module, we have additional questions for you to strengthen your knowledge of each standard.

    In other words, in total, the course has a question base of more than 360 questions with their respective answers.
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This is what our students say about this course
A year ago I started as an accounting reporting assistant, with the desire to progress to grow because in auditing firms, if you work and study they see the chance, that's why I started this course, I was excited to learn although I didn't trust to achieve much with this , today I am a senior consultant, I got my promotion because of what I learned in this course and because I was able to demonstrate what I learned in the firm.
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Oliver Thomas
London England
Once I graduated from university, I did a two-year specialization in IFRS; thanks to this degree, I got a job in a hydrocarbon company; However, when I started in this new position, I realized that my knowledge of international financial reporting standards did not have enough criteria to hold a conversation with my bosses in the United States. One day studying on my own, I came across this course. , today I have to say that this course is the only one that gives you theoretical and practical support, that is, you learn to support your arguments based on what is established in each standard today I am a benchmark within the company, my bosses and colleagues ask me about a specific topic because they trust my knowledge.
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Liam Logan
Toronto Canada
A friend from the faculty told me about this course; I am an Industrial Engineer. For me, it was a requirement to train in IFRS, I had zero expectations and zero interest, but it was an obligation. I appreciate the course, it's very good, it has everything very well explained, it's not hard for me, it doesn't confuse me, I understand easily, it's very simple but what you learn stays with you, you absorb it quickly.
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Adinda de groot
Rotterdam Netherlands
I am passionate about the subject of taxes, but IFRS is not easy for me; I have tried many times, but it has always been difficult for me. I came to the course through the blog; I had a question, I found an article with the answer I was looking for, and I liked it, so I also tried the course. I have loved the way in which you approach each topic, the simplicity with which you show very complex aspects using practical examples
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Surinder Kumar
New Delhi, India
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WARRANTY 7 DAYS
Our main objective is to get the accounting community to learn international financial reporting standards, for this reason if during the first 7 days you are not satisfied with your purchase we will refund your money.

About us

Frequent questions

  • How long does the course take?

    Learning IFRS is not an easy task, if you dedicate two hours of your time daily to study the content of the course, it is likely that in 6 months you will be an expert in international financial reporting standards.
  • The course has some type of personalized advice

    Indeed, when you buy the course, you will have access to personalized advice by email, one of our specialists will be attentive to your doubts.
  • I can ask any question not related to the course.

    The course gives you the opportunity to receive personalized advice on questions related to your job, as long as the question is within the topics included in the course.
  • The course has subtitles to facilitate the understanding of the videos ?

    Each of the videos in the course contains subtitles to facilitate understanding of the topics covered in the course.
  • Is this platform secure?

    Hotmart is a marketing and distribution platform for digital products, one of the world leaders in its segment.

    Payments are fully protected with the best technology to avoid any type of fraud.
  • Why should I choose this course instead of others that are sold in the market?

    In most courses, there is no study methodology.

    In other words, there is a teacher who reads some slides and the explanations are very basic.

    With our methodology, you learn through questions, examples, and case studies.
Would you really like to learn IFRS?
How much would you pay to be an IFRS expert?

I have seen how many people invest hundreds of dollars in IFRS courses and do not get the expected result.

Get our course today for only $69.
PRICE COURSE 69 USD
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