The Complete Guide To Corporate Reporting

[LeeAndro]

Last updated 2/2020MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHzLanguage: English | Size: 9.98 GB | Duration: 31h 18m

Part I

Prepare and present corporate financial statements for publication
Understand and interprete financial statements
Understand the Accounting Standards (IASs and IFRSs)
Prepare and present Consolidated financial statements (Simple, Complex, Joint Arrangements, For Subsidiary)
Understand how accounting policies and created
Apply accounting standards in the preparation and presentation of financial statements

Understand debit and credit (Take my 'Financial Accounting from bner to expert' course)

Corporate Reporting introduces you to the Generally Accepted Accounting Principles (GAAP).​

It takes you from bner to expert level in understanding how to prepare and present financial statements in line with the conceptual framework and the International Financial Reporting Standards. On completion of this course, you will be able to prepare, present, interpret and understand financial statements for private and public entities.

Section 1: Regulatory Framework

Lecture 1 The need for regulation

Lecture 2 IASB Structure

Lecture 3 Developing a new accounting standard

Lecture 4 Harmonisation of accounting standards

Section 2: Conceptual Framework

Lecture 5 Introduction

Lecture 6 IASB Conceptual Framework

Lecture 7 Chapter 1 Objective

Lecture 8 Fundamental Characteristics of Financial Statements

Lecture 9 Enhancing characteristics of financial statements

Lecture 10 Underlying Assumptions

Lecture 11 Elements of financial statements

Lecture 12 Recognition of elements of financial statements

Lecture 13 Measurement of elements of financial statements

Lecture 14 Concept of capital and capital maintenance

Section 3: IAS 1 Presentation of Financial Statements

Lecture 15 Objective and Scope of IAS 1

Lecture 16 Financial Statements

Lecture 17 General Features of financial statements

Lecture 18 Structure and Content of financial statements

Lecture 19 Classification of expense

Lecture 20 Other Statements

Section 4: IAS 34 Interim Financial Reporting

Lecture 21 Objective and Scope of IAS 34

Lecture 22 Content of an interim financial report

Lecture 23 Disclosures in interim financial report

Lecture 24 Periods presented in interim financial reports

Lecture 25 Recognition and Measurement

Section 5: IFRS 8 OPERATING SNTS

Lecture 26 Objective and Scope of IFRS 8

Lecture 27 Operating Snts

Lecture 28 Reportable Snts

Lecture 29 Examples of Reportable Snts

Lecture 30 75% Test for Reportable Snts

Lecture 31 Disclosure of information

Lecture 32 Disclosure of information 2

Lecture 33 Entity Wide Disclosures

Section 6: IAS 24 RELATED PARTY DISCLOSURES

Lecture 34 Objective, Scope and Purpose of IAS 24

Lecture 35 Definitions in IAS 24

Lecture 36 Disclosure Requirements

Section 7: IAS 10 EVENTS AFTER THE REPORTING PERIOD

Lecture 37 Objective and Scope of IAS 10

Lecture 38 Definition of events after the reporting date

Lecture 39 Recognition and Measurement

Lecture 40 Going Concern

Lecture 41 Disclosures

Section 8: Other Information in the annual report

Lecture 42 Disclosures in the annual report

Lecture 43 Corporate Governance Report

Lecture 44 Management Commentary

Lecture 45 Risk Reporting

Lecture 46 Other Financial Information

Section 9: Beyond Financial Reporting

Lecture 47 Corporate Social Responsibility

Lecture 48 Sustainability Reporting

Lecture 49 Integrated Reporting

Lecture 50 Guiding principles for integrated reporting

Section 10: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Lecture 51 Objective and Scope of IAS 8

Lecture 52 Selection and Application of Accounting Policies

Lecture 53 Changes in Accounting Policies

Lecture 54 Applying changes in Accounting Policy

Lecture 55 Impracticability of Retrospective Application

Lecture 56 Accounting Estimate

Lecture 57 Errors

Lecture 58 Correction of Errors

Lecture 59 Case Study

Section 11: IAS 7: Statement of Cash Flows

Lecture 60 Statement of Cash Flows A

Lecture 61 Statement of Cash Flows B

Lecture 62 Problem 1A

Lecture 63 Problem iB

Lecture 64 Problem 1C

Lecture 65 Problem 1D

Lecture 66 Problem 1E

Lecture 67 Problem 1F

Section 12: Group Accounts

Lecture 68 Introduction

Lecture 69 Accounting for Investing in Equity Instruments

Lecture 70 Investment in Subsidiary

Lecture 71 Investment in Associates

Lecture 72 Accounting for Investment in Subsidiary

Lecture 73 Parent Separate financial statements

Lecture 74 Content of Consolidated Financial Statements

Section 13: Consolidated Statement of Financial Position

Lecture 75 Consolidated statement of financial position

Lecture 76 Problem 1 Simple Consolidation

Lecture 77 Problem 2 Simple Consolidation

Lecture 78 Problem 3 Current Account and Debt

Lecture 79 Problem 4 Non-Controlling Interest

Lecture 80 Problem 5 Goodwill

Lecture 81 Problem 6 Goodwill and NCI

Lecture 82 Problem 7 NCI at Fair Value

Lecture 83 Problem 8A Post Acquisition Retained Earnings

Lecture 84 Problem 8B Post Acquisition Retained Earnings

Lecture 85 Problem 9A Impairment of Goodwill

Lecture 86 Problem 9B Impairment of Goodwill

Lecture 87 Problem 10A Impairment of Goodwill

Lecture 88 Problem 10B Impairment of Goodwill

Lecture 89 Problem 11A Gain on Bargain Purchase

Lecture 90 Problem 11B Gain on Bargain Purchase

Lecture 91 Problem 12A Contingent Consideration

Lecture 92 Problem 12B Contingent Consideration

Lecture 93 Problem 13A Share Exchange

Lecture 94 Problem 13B Share Exchange

Lecture 95 Problem 14A Consolidation Adjustments

Lecture 96 Problem 14B Consolidation Adjustments

Lecture 97 Problem 14C Consolidation Adjustments

Lecture 98 Intra-group sales of goods

Lecture 99 Problem 1 Intra-group sales of goods

Lecture 100 Problem 2A Intra-group sales of goods

Lecture 101 Problem 2B Intra-group sales of goods

Lecture 102 Intra-group sales of Non-current assets

Lecture 103 Problem 1A Intra-group sales of Non-current assets

Lecture 104 Problem 1B Intra-group sales of Non-current assets

Lecture 105 Problem 1A Acquisition during the year

Lecture 106 Problem 1B Acquisition during the year

Lecture 107 Problem 1A Fair Value Adjustments

Lecture 108 Problem 1B Fair Value Adjustments

Lecture 109 Case Study 1A

Lecture 110 Case Study 1B

Lecture 111 Case Study 1C

Lecture 112 Cast Study 1D

Section 14: Investment in Associates

Lecture 113 Introduction

Lecture 114 Equity Method

Lecture 115 Problem 1 Equity Method

Lecture 116 Problem 2 Equity Method

Lecture 117 Problem 3 Equity Method

Lecture 118 Intra group transactions

Lecture 119 Problem 4A

Lecture 120 Problem 4B

Lecture 121 Problem 4C

Section 15: Consolidated Statement of Profit or Loss

Lecture 122 Simple Consolidation

Lecture 123 Problem on Simple Consolidation

Lecture 124 Problem A Intra-group trading

Lecture 125 Problem B Intra group trading

Lecture 126 Problem A Pre-acquisition profit

Lecture 127 Problem B Pre-acquisition profit

Lecture 128 Problem A Consolidation Adjustments

Lecture 129 Problem B Consolidation Adjustments

Section 16: Complex Group

Lecture 130 Introduction

Lecture 131 Problem 1A Complex Group

Lecture 132 Problem 1B Complex Group

Lecture 133 Problem 2A Complex Group

Lecture 134 Problem 2B Complex Group

Lecture 135 Problem 3A Complex Group

Lecture 136 Problem 3B Complex Group

Section 17: Business Combination Achieved in Stages

Lecture 137 Introduction

Lecture 138 Problem 1

Lecture 139 Problem 2A

Lecture 140 Problem 2B

Lecture 141 Problem 2C

Lecture 142 Problem 2D

Lecture 143 Increase in controlling interest

Lecture 144 Problem on increase in controlling interest

Section 18: Disposal of Equity Interest

Lecture 145 Disposal of Equity Interest

Lecture 146 Problem 1A

Lecture 147 Problem 1B

Lecture 148 Problem 2A

Lecture 149 Problem 2B

Lecture 150 Problem 3A

Lecture 151 Problem 3B

Lecture 152 Problem 3C

Lecture 153 Problem 4A

Lecture 154 Problem 4B

Lecture 155 Problem 5A

Lecture 156 Problem 5B

Lecture 157 Problem 6

Section 19: For Subsidiary

Lecture 158 Introduction

Lecture 159 For Currency Conversion

Lecture 160 For Operation

Lecture 161 Exchange Difference in individual company account

Lecture 162 Problems on Exchange Difference

Lecture 163 Deteing functional currency

Lecture 164 The same functional currency

Lecture 165 Different functional currency

Lecture 166 Problem 1A

Lecture 167 Problem 1B

Lecture 168 Problem 1C

Lecture 169 Problem 2A

Lecture 170 Problem 2B

Lecture 171 Problem 2C

Lecture 172 Problem 2D

Lecture 173 Problem 2E

Section 20: Joint Arrangement

Lecture 174 Introduction

Lecture 175 Classification of joint arrangement

Lecture 176 Structure of Joint Arrangement

Lecture 177 Structure through a Separate vehicle

Lecture 178 Financial Statement of parties to a joint a arrangement

Lecture 179 Case Study 1

Lecture 180 Case Study 2

Section 21: Disclosure of Interest in Other Entities

Lecture 181 Introduction

Lecture 182 Disclosures

Section 22: Consolidated Statement of Cash Flows

Lecture 183 Introduction

Lecture 184 Non-Controlling Interest

Lecture 185 Associates

Lecture 186 Problem 1A

Lecture 187 Problem 1B

Lecture 188 Problem 1C

Lecture 189 Problem 1D

Lecture 190 Problem 1E

Section 23: Analysis and Interpretation of Financial Statements

Lecture 191 Introduction

Lecture 192 Categories of Ratios

Lecture 193 Profitability Ratios

Lecture 194 Working Capital Efficiency Ratios

Lecture 195 Working Capital Efficiency Ratios B

Lecture 196 Liquidity Ratios

Lecture 197 Debt Ratios

Lecture 198 Investors Ratios

Lecture 199 Limitation of Ratio Analysis

Section 24: IAS 33 EARNINGS PER SHARE

Lecture 200 Introduction to EPS

Lecture 201 Objective of IAS 33

Lecture 202 Scope of IAS 33

Lecture 203 Definition of terms

Lecture 204 Measurement

Lecture 205 Basic Earnings Per Share

Lecture 206 After Tax Preference Dividends

Lecture 207 Increasing Rate Preference Shares

Lecture 208 Repurchase of Preference Shares

Lecture 209 Weighted Average Number of Ordinary Shares

Lecture 210 Problems on Weighted Average Number of Ordinary Shares

Lecture 211 Problem on Basic EPS

Lecture 212 Problem on Basic EPS (Irredeemable Pref Shares)

Lecture 213 Problem on Basic EPS (Fully Paid Issue)

Lecture 214 Bonus Element in Issue

Lecture 215 Problem on Bonus Issue

Lecture 216 Theoretical Ex-Right Price

Lecture 217 Problem on Right Issue

Lecture 218 Diluted EPS

Lecture 219 Dilutive Potential Ordinary Shares

Lecture 220 Diluted EPS (Single Element)

Lecture 221 Diluted EPS (Multiple Instruments)

Lecture 222 Option and Warrant

Lecture 223 Problem on Diluted EPS (Multiple Instruments)

Lecture 224 Presentation and Disclosure

Section 25: IFRS 15 Revenue from Contract with Customers

Lecture 225 Introduction

Lecture 226 Objective and Scope of IFRS 15

Lecture 227 Recognition and Measurement Step 1

Lecture 228 Step 2 Identify Performance Obligation

Lecture 229 Step 3 Detee the Transaction Price

Lecture 230 Step 4 and 5

Lecture 231 Problem 1

Lecture 232 Problem 2

Lecture 233 Problem 3

Lecture 234 Problem 4

Lecture 235 Problem 5

Lecture 236 Performance Obligation

Lecture 237 Contract Costs

Lecture 238 Problem 1

Lecture 239 Problem 2

Lecture 240 Problem 3

Lecture 241 Sales and Right of return and warranties

Lecture 242 Principal versus Agent Consideration

Lecture 243 Non-Refundable Upfront Fees

Lecture 244 Repurchase Agreement

Lecture 245 Examples on Call Option and Put Option

Lecture 246 Consignment Arrangement

Lecture 247 Bill and Hold Arrangements

Lecture 248 Presentation and Disclosure

Section 26: IAS 2 INVENTORIES

Lecture 249 Objective and Scope of IAS 2

Lecture 250 Recognition and Measurement

Lecture 251 Problem 1

Lecture 252 Problem 2

Lecture 253 Techniques for measuring cost

Lecture 254 Problem on FIFO and WAC

Lecture 255 Net Realizable Value

Lecture 256 Accounting Policies and Disclosures

Section 27: IAS 16: Property, Plant & Equipment

Lecture 257 Objective and Scope of IAS 16

Lecture 258 Recognition of PPE

Lecture 259 Subsequent Costs

Lecture 260 Measurement of PPE

Lecture 261 Problem on directly attributable cost

Lecture 262 Other directly attributable cost

Lecture 263 Decommissioning cost

Lecture 264 Subsequent Measurement

Lecture 265 Definition of depreciation

Lecture 266 Depreciable Amount

Lecture 267 Useful life

Lecture 268 Depreciation Method

Lecture 269 Problem on depreciation method

Lecture 270 Change in depreciation method

Lecture 271 Change in useful life

Lecture 272 Ledger entries for depreciation

Lecture 273 Problem on ledger entries for depreciation

Lecture 274 Revaluation of non-current assets

Lecture 275 Problem on Revaluation

Lecture 276 Ledger entries for revaluation

Lecture 277 Revaluation deficit

Lecture 278 Problem 2 on ledger entries for depreciation

Lecture 279 Componentisation

Lecture 280 Excess depreciation

Lecture 281 Problem on excess depreciation

Lecture 282 Disposal of non-current assets

Lecture 283 Problem 1 on disposal

Lecture 284 Problem 2 on disposal

Lecture 285 Ledger entries for disposal

Lecture 286 Problem on disposal 2

Lecture 287 Problem on part-exchange

Lecture 288 Problem 3 on disposal

Lecture 289 Disclosures

Lecture 290 Accounting policies

Section 28: IAS 23: Borrowing Costs

Lecture 291 Core Principle and Scope of IAS 23

Lecture 292 Borrowing Cost eligible for capitalization

Lecture 293 Problem on specific borrowing

Lecture 294 Problem on General borrowing

Lecture 295 Commencement of capitalization of borrowing cost

Students taking financial reporting and corporate reporting,Enterpreneur who want to learn how to prepare and present corporate financial statements

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