Explores a range of employee remuneration arrangements with special focus on post-employment benefits.
IAS 19: Employee Benefits
Covers all aspects of accounting for financial instruments, from the mechanics of amortised cost to embedded derivatives and hedge accounting.
IAS 32: Financial Instruments: Presentation
IAS 39: Financial Instruments: Recognition and Measurement
IFRS 7: Financial Instruments: Disclosures
IFRS 9: Financial Instruments
Offers a comprehensive review of the accounting rules pertaining to the recognition of various sources of revenue.
IAS 18: Revenue
IAS 11: Construction Contracts
IFRS 15: Revenue from Contracts with Customers
Provides an integrated discussion on the main issues involved in accounting for the most common non-financial asset types, including measurement approaches based on cost and fair value and depreciation.
IAS 16: Property, Plant and Equipment
IAS 40: Investment Property
IAS 38: Intangible Assets
IAS 2: Inventories
Explores issues common across asset categories such as impairment, borrowing costs and the treatment of assets held for sale.
IAS 23: Borrowing costs
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 36: Impairment of Assets
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
Discusses the IFRS requirements in respect of operating and finance leases and related transactions such as sale and leaseback agreements.
The module also explores the rules behind provisions and contingencies.
IAS 17: Leases
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IFRS 16 Leases:
Offers a step-by-step guide to the accounting of a business combination, including the definition of control. This module also explores the accounting of an associate and a joint venture in contrast with a subsidiary.
IFRS 10: Consolidated Financial Statements
IFRS 3: Business Combinations
IAS 27: Separate Financial Statements
IAS 28: Investments in Associates and Joint Ventures
IFRS 11: Joint Arrangements
IFRS 12: Disclosure of Interests in Other Entities
Covers more advanced topics relevant to group accounting, including step-acquisition and disposals as well as issues relevant to consolidation in a multicurrency environment.
IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 29: Financial Reporting in Hyperinflationary Economies
Explores in detail the accounting requirements in respect of share-based payments.
IFRS 2: Share-based Payment
Provides a comprehensive review of all tax-related accounting issues, focusing on deferred tax rules and their application to common real-life business scenarios.
IAS 12: Income Taxes
Gives practical insight into the mechanics of the statement of cash flows in single-entity and consolidated financial statements.
IAS 7: Statement of Cash Flows
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