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- Study Accounting Online
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Home / Course / Full IFRS / IAS / CIFRS

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Full IFRS / IAS / CIFRS

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Category

Study Accounting Online

Full IFRS / IAS / CIFRS

104 Weeks

All levels

440 lessons

1 quiz

138 students

Overview
Curriculum

Download Lesson Summary, Question & Note IAS/IFRS
Read summary and Q & A for each accounting standard

Curriculum

34 Sections
440 Lessons
104 Weeks

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Download Lesson Summary, Question & Note : IAS / IFRS
1
- 1.1
  Download Lesson Summary, Question & Note IAS/IFRS
IAS 1-Presentation of Financial Statements
9
- 2.1
  IAS 1-Presentation of Financial Statements (Summary)
- 2.2
  Q & A-IAS 1
- 2.3
  Purpose of IAS 1
- 2.4
  Statement of financial position
- 2.5
  Statement of profit and loss and other comprehensive income
  10 Minutes0 Questions
- 2.6
  Example
- 2.7
  Example 1 – Statement of profit and loss, and statement of financial position
- 2.8
  Example 2 – Statement of changes in equity (1)
- 2.9
  Example 3 – Statement of changes in equity (2)
IAS 2-Inventory
31
- 3.1
  IAS 2-Inventory (Summary)
- 3.2
  Q & A-IAS 2
- 3.3
  Example 1 – Inventory cost
- 3.4
  Example 2 – Inventory valuation
- 3.5
  Example 3- Cost of Inventory
- 3.6
  Example 4 – Cost of Inventory
- 3.7
  Example 5 – Net Realizable Value (NRV)
- 3.8
  Example 6 – Net Realizable Value (NRV)
- 3.9
  FIFO Periodic and Perpetual Inventory System
- 3.10
  Example 8 – Average Cost (AVCO) Method for Periodic and Perpetual Inventory System
- 3.11
  Example 9 – Subsequent Measurement of Inventory
- 3.12
  Example 10 – Materials and Subsequent Measurement
- 3.13
  Example 11 – Subsequent Measurement of Products X, Y and Z
- 3.14
  Example 12 – Subsequent Measurement of Inventory
- 3.15
  Example 13 – Recovery of Inventory Loss
- 3.16
  Example 15 – Subsequent Measurement of Inventory
- 3.17
  Example 16-FIFO
- 3.18
  Example 17- Test Knowledge about Inventory
- 3.19
  Example-18
- 3.20
  Example-19
- 3.21
  Example-20
- 3.22
  Example-21
- 3.23
  Example-22
- 3.24
  Example-23
- 3.25
  Example-24
- 3.26
  EXample-25
- 3.27
  Example-26
- 3.28
  Example-27
- 3.29
  Example-28
- 3.30
  Example-29
- 3.31
  Example-30
IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
40
- 4.1
  IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors (Summary)
- 4.2
  Q & A-IAS 8
- 4.3
  Example 1 – Error
- 4.4
  Example 2 – Accounting Estimates
- 4.5
  Example 3 – Prior year error
- 4.6
  Example-4
- 4.7
  Example-5
- 4.8
  Example-6
- 4.9
  Example-7
- 4.10
  Example-8
- 4.11
  Example-9
- 4.12
  Example-10
- 4.13
  Example-11
- 4.14
  Example-12
- 4.15
  Example-13
- 4.16
  Example-14
- 4.17
  Example-15
- 4.18
  Example-16
- 4.19
  Example-17
- 4.20
  Example-18
- 4.21
  Example-19
- 4.22
  Example-20
- 4.23
  Example-21
- 4.24
  Example-22 Typical examples of changes in accounting estimates
- 4.25
  Example-23 change useful life of fixed asset
- 4.26
  Example-24 Change in Fair Value Estimation
- 4.27
  Example-25 Change in allowance for doubtful accounts, Accounts Receivable
- 4.28
  Example-26 change in net realizable value (NRV) for Inventory
- 4.29
  Example-27 Change in Fair Value / Market value Judgments for Fixed Assets, Goodwill, Intangibles, and Impairment
- 4.30
  Example-28 Change in Useful Lives of Fixed Assets
- 4.31
  Example-29 Change in Legal Claim Judgment
- 4.32
  Example-30 Change in Accrued Liabilities Estimation
- 4.33
  Example-31 General example
- 4.34
  Example-32 Inventory, Fixed Asset, Subsidiary
- 4.35
  Example-33 Change from LIFO to FIFO
- 4.36
  Example-34 change from interest expense to capitalise finance costs
- 4.37
  Example-35 changing depreciation method is no change in accounting policy
- 4.38
  Example-36 Change from weighted average to FIFO
- 4.39
  Example-37 Prior period errors
- 4.40
  Example-38 Omission of depreciation expense
IAS 10 Events after the Reporting Period
19
- 5.1
  IAS 10 Events after the Reporting Period (Summary)
- 5.2
  Q & A-IAS 10
- 5.3
  Example 1 – Events after the reporting period
- 5.4
  Example 2– Events after the reporting period
- 5.5
  Example-3
- 5.6
  Example-4
- 5.7
  Example-5
- 5.8
  Example-6
- 5.9
  Example-7
- 5.10
  Example-8
- 5.11
  Example-9
- 5.12
  Example-10
- 5.13
  Example-11
- 5.14
  Example-12
- 5.15
  Example-13
- 5.16
  Example-14 Bankruptcy of a customer
- 5.17
  Example-15 Management decides to liquidate
- 5.18
  Example-16 Earthquake devastates the business
- 5.19
  Example-17 material but not affect going concern of DEF
IAS 12 Income Taxes
19
- 6.1
  IAS 12 Income Taxes (Summary)
- 6.2
  Q & A-IAS 12
- 6.3
  Example 1 – Current tax
- 6.4
  Example 2 – Tracy (ignoring deferred tax)
- 6.5
  Example 3 – Tracy (incl. deferred tax)
- 6.6
  Example 4 – Accelerated capital allowances
- 6.7
  Example 5 – Revaluations
- 6.8
  Example-6
- 6.9
  Example-7
- 6.10
  Example-8
- 6.11
  Example-9
- 6.12
  Example-10
- 6.13
  Example-11
- 6.14
  Example-12
- 6.15
  Example-13
- 6.16
  Example-14
- 6.17
  Example-15
- 6.18
  Example-16
- 6.19
  Example-17
IAS 16-Property, Plant and Equipment
52
- 7.1
  IAS 16-Property, Plant and Equipment (Summary)
- 7.2
  Q & A-IAS 16
- 7.3
  Example
- 7.4
  Example-1
- 7.5
  Example-2
- 7.6
  Example-3
- 7.7
  Example-4
- 7.8
  Example-5 : Revised residual value
- 7.9
  Example 6 : Revised useful life
- 7.10
  Example 7 : Reverse of Revaluation Surplus
- 7.11
  Example 8 : Revaluation Model
- 7.12
  Example 9 : major components with different useful lives
- 7.13
  Example-10
- 7.14
  Example-11
- 7.15
  Example- Asset exchange 1
- 7.16
  Example-Cost of Fixed Asset exchange
- 7.17
  Cost of Fixed Asset exchange
- 7.18
  Example-12
- 7.19
  Example-13
- 7.20
  Example-14
- 7.21
  Example-15
- 7.22
  Example-16
- 7.23
  Example-17
- 7.24
  Example-18
- 7.25
  Example-19
- 7.26
  Example-20
- 7.27
  Example-21
- 7.28
  Example-22
- 7.29
  Example-23
- 7.30
  Example-24
- 7.31
  Example-25
- 7.32
  Example-26
- 7.33
  Eaxmple-27
- 7.34
  Example-28
- 7.35
  Example-29
- 7.36
  Example-30
- 7.37
  Example-31
- 7.38
  Example-32
- 7.39
  Example-33
- 7.40
  Example-34
- 7.41
  Example-35
- 7.42
  Examle-36
- 7.43
  Example-37
- 7.44
  Example-38
- 7.45
  Example-39
- 7.46
  Example-40
- 7.47
  Example-41
- 7.48
  Example-42
- 7.49
  Example-43
- 7.50
  Example-44
- 7.51
  Example-45
- 7.52
  Example-46
IAS 19-Employee Benefits
2
- 8.0
  IAS 19-Employee Benefits ( Summary)
- 8.1
  Q & A-IAS 19
IAS 20-Accounting for Government Grants and Disclosure of Government Assistance
13
- 9.1
  IAS 20-Accounting for Government Grants and Disclosure of Government Assistance ( Summary)
- 9.2
  Q & A-IAS 20
- 9.3
  Example
- 9.4
  Example-1
- 9.5
  Example-2
- 9.6
  Example-3
- 9.7
  Example-4
- 9.8
  Example-5
- 9.9
  Example-6
- 9.10
  Example-7
- 9.11
  Example-8
- 9.12
  Example-9
- 9.13
  Example-10
IAS 23-Borrowing Costs
18
- 10.1
  IAS 23-Borrowing Costs (summary)
- 10.2
  Q & A-IAS 23
- 10.3
  Example
- 10.4
  Example-1
- 10.5
  Example-2
- 10.6
  Example-3
- 10.7
  Example-4
- 10.8
  Example-5
- 10.9
  Example-6
- 10.10
  Example-7
- 10.11
  Example-8
- 10.12
  Example-9
- 10.13
  Example-10
- 10.14
  Example-11
- 10.15
  Example-12
- 10.16
  Example-13
- 10.17
  Example-14
- 10.18
  Example-15
IAS 24-Related Party Disclosure
2
- 11.0
  IAS 24-Related Party Disclosure (summary)
- 11.1
  Q & A-IAS 24
IAS-26 Accounting and Reporting by Retirement Benefit Plans
2
- 12.0
  IAS-26 Accounting and Reporting by Retirement Benefit Plans (Summary)
- 12.1
  Q & A-IAS 26
IAS 32-Financial Instruments: Presentation
2
- 13.0
  IAS 32-Financial Instruments: Presentation (Summary)
- 13.1
  Q & A-IAS 32
IAS 33-Earnings Per Share
8
- 14.1
  IAS 33-Earnings Per Share ( Summary)
- 14.2
  Q & A-IAS 33
- 14.3
  Example 1-Basic earnings per share
- 14.4
  Example 2-Basic earnings per share
- 14.5
  Example – diluted earnings per share
- 14.6
  Example 1 – Basic EPS
- 14.7
  Example 2 – Multiple share issues and prior year comparatives
- 14.8
  Example 3 – Diluted EPS
IAS 34-Interim Financial Reporting
2
- 15.0
  IAS 34-Interim Financial Reporting (Summary)
- 15.1
  Q & A-IAS 34
IAS 36-Impairment of Assets
6
- 16.1
  IAS 36-Impairment of Assets (Summary)
- 16.2
  Q & A-IAS 36
- 16.3
  Example 1 – Impairment
- 16.4
  Example 2– Individual asset impairment
- 16.5
  Example 3 – CGU impairment
- 16.6
  Example-4
IAS 37-Provisions, Contingent Liabilities and Contingent Assets
33
- 17.1
  IAS 37-Provisions, Contingent Liabilities and Contingent Assets (Summary)
- 17.2
  Q & A-IAS 37
- 17.3
  Example 1 – Discounting and provisions
- 17.4
  Example 2 – Provisions and contingencies (1)
- 17.5
  Example 3 – Provisions and contingencies (2)
- 17.6
  Example 4 – Onerous contract
- 17.7
  Example 5 – Restructuring
- 17.8
  Example-6
- 17.9
  Example-7
- 17.10
  Example-8
- 17.11
  Example-9
- 17.12
  Example-10
- 17.13
  Example-11
- 17.14
  Example-12
- 17.15
  Example-13
- 17.16
  Example-14
- 17.17
  Example-15
- 17.18
  Example-16
- 17.19
  Example-17
- 17.20
  Example-18
- 17.21
  Example-19
- 17.22
  Example-20
- 17.23
  Example-21
- 17.24
  Example-22
- 17.25
  Example-23
- 17.26
  Example-24
- 17.27
  Example-25
- 17.28
  Example-26
- 17.29
  Example-27
- 17.30
  Example-28
- 17.31
  Example-29
- 17.32
  Example-30
- 17.33
  Example-31
IAS 38 -Intangible Assets
49
- 18.1
  IAS 38 -Intangible Assets (Summary)
- 18.2
  Q & A-IAS 38
- 18.3
  example
- 18.4
  Example 1 – Intangibles (1)
- 18.5
  Example 2 – Intangibles (2)
- 18.6
  Example 3 – Intangibles (3)
- 18.7
  Example-4
- 18.8
  Example-5
- 18.9
  Example-6
- 18.10
  Example-7
- 18.11
  Example-8
- 18.12
  Example-9
- 18.13
  Example-10
- 18.14
  Example-11
- 18.15
  Example-12
- 18.16
  Example-13
- 18.17
  Example-14
- 18.18
  Example-15
- 18.19
  Example-16 Under the revaluation model
- 18.20
  Example-17 computer software
- 18.21
  Example-18 brand name
- 18.22
  Example-19 Licenses to trade
- 18.23
  Example-20 Patent
- 18.24
  Example-21 Patent without residual value
- 18.25
  Example-22 patent with residual value
- 18.26
  Example-23 Patent & trademark
- 18.27
  Example-24 customer list
- 18.28
  Example-25 Domain names
- 18.29
  Example-26 copyright
- 18.30
  Good Example-27 Internet websites
- 18.31
  Example-28 Contracts with employees
- 18.32
  Example-29 Software licenses, operating system, annual upgrade
- 18.33
  Example-30 Advertising campaign
- 18.34
  Example-31 broadcasting licence
- 18.35
  Example-32 internally generated brands, mastheads, titles, lists, other costs
- 18.36
  Example-33 Prepayments/prepaid expenses
- 18.37
  Example-34 Internally developed computer software
- 18.38
  Example-35 Research and Development for Project A, B, C
- 18.39
  Example-36 Research and Development
- 18.40
  Example-37 Research & Development
- 18.41
  Example-38 in-process research and development acquired in a business combination
- 18.42
  Example-39 Many Intangible Assets from Business Combination
- 18.43
  Example-40 Goodwill
- 18.44
  Example-41 Many Intangible Assets from Business Combination
- 18.45
  Example-42 aid from local government
- 18.46
  Example-43 software change with a license
- 18.47
  Example-44 revenue based amortisation may be appropriate
- 18.48
  Example-45 SLM
- 18.49
  Example-46 Disclosure
IAS 39 -Financial Instruments: Recognition and Measurement
2
- 19.0
  IAS 39 -Financial Instruments: Recognition and Measurement (summary)
- 19.1
  Q & A-IAS 39
IAS 40-Investment Property
30
- 20.1
  IAS 40-Investment Property (summary)
- 20.2
  Q & A-IAS 40
- 20.3
  Example-1
- 20.4
  Example-2
- 20.5
  Example-3
- 20.6
  Example-4
- 20.7
  Example-5
- 20.8
  Example-6
- 20.9
  Example-7
- 20.10
  Example-8
- 20.11
  Example-9
- 20.12
  Example-10
- 20.13
  Example-11
- 20.14
  Example-12
- 20.15
  Example-13
- 20.16
  Example-14
- 20.17
  Example-15
- 20.18
  Example-16
- 20.19
  Example-17
- 20.20
  Example-18
- 20.21
  Example-19
- 20.22
  Example-20
- 20.23
  Example-21
- 20.24
  Example-22
- 20.25
  Example-23
- 20.26
  Example-24
- 20.27
  Example-25
- 20.28
  Example-26
- 20.29
  Example-27
- 20.30
  Example-28
IAS 41- Agriculture
9
- 21.1
  IAS 41- Agriculture (summary)
- 21.2
  Q & A-IAS 41
- 21.3
  Example 1 – Inventory (cost)
- 21.4
  Example 2 – Inventory (valuation)
- 21.5
  Example-3
- 21.6
  Example-4
- 21.7
  Example-5
- 21.8
  Example-6: XYZ Dairy Ltd.
- 21.9
  Example 7- illustrates how to separate physical change and price change
IFRS 1-First-time Adoption of International Financial Reporting Standards
2
- 22.0
  IFRS 1-First-time Adoption of International Financial Reporting Standards (Summary)
- 22.1
  Q & A-IFRS 1
IFRS 2- Share Based Payment
2
- 23.0
  IFRS 2- Share Based Payment (summary)
- 23.1
  Q & A-IFRS 2
IFRS 4-Insurance Contracts
2
- 24.0
  IFRS 4-Insurance Contracts (Summary)
- 24.1
  Q & A-IFRS 4
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
9
- 25.1
  IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (Summary)
- 25.2
  Q & A-IFRS 5
- 25.3
  Example : Asset not be classified as held-for-sale
- 25.4
  Example : discontinued operations
- 25.5
  Example : presentation of disposal group
- 25.6
  Example: Treatment of intragroup transactions with discontinued operations
- 25.7
  Example-Non-current assets held for sale
- 25.8
  Example- Not discontinued operations & HFS
- 25.9
  Example 2- discontinued operations
IFRS 6-Exploration for and Evaluation of Mineral Resources
2
- 26.0
  IFRS 6-Exploration for and Evaluation of Mineral Resources (Summary)
- 26.1
  Q & A-IFRS 6
IFRS 7-Financial Instruments: Disclosure
2
- 27.0
  IFRS 7-Financial Instruments: Disclosure (summary)
- 27.1
  Q & A-IFRS 7
IFRS 8-Operating Segments
5
- 28.1
  IFRS 8-Operating Segments (summary)
- 28.2
  Q & A-IFRS 8
- 28.3
  Example- segments reportable under IFRS 8
- 28.4
  Example : Defining an Operating Segment
- 28.5
  Example : Identifying Reportable Operating Segments
IFRS 9-Financial Instruments
17
- 29.1
  IFRS 9-Financial Instruments (summary)
- 29.2
  Q & A-IFRS 9
- 29.3
  Example-Financial Asset Using Amortized Cost, Fair Value Through OCI, Profit & Loss
- 29.4
  Example-financial liability at amortised cost (zero coupon bonds)
- 29.5
  Example-financial liability at amortised cost
- 29.6
  Example -financial liability at FVTPL
- 29.7
  Example-issue of equity
- 29.8
  Example 1 – Financial assets
- 29.9
  Example 2 – Financial liabilities
- 29.10
  Example 3 – Convertible debentures
- 29.11
  Example-4
- 29.12
  Example 5- Fair value through other comprehensive income
- 29.13
  Example 6- Fair value through profit or loss (FVTPL)
- 29.14
  Example-7
- 29.15
  Example 8- Financial liabilities measured at amortised cost
- 29.16
  Example 9 – calculation of lifetime ECL and 12-month ECL for a loan
- 29.17
  Example 10-Account Receivable
IFRS 13-Fair Value Measurement
6
- 30.1
  IFRS 13-Fair Value Measurement (summary)
- 30.2
  Q & A-IFRS 13
- 30.3
  Example of Fair Value Measurement Approach by: the asset or liability to be measured
- 30.4
  Example of Fair Value Measurement Approach by :Highest and best use
- 30.5
  Example of Fair Value Measurement Approach by :Principal or most advantageous market
- 30.6
  Example of Fair Value Measurement Approach by :Valuation technique
IFRS 14 Regulatory Deferral Accounts
2
- 31.0
  IFRS 14 Regulatory Deferral Accounts (summary)
- 31.1
  Q & A-IFRS 14
IFRS 15-Revenue from Contracts with Customers
28
- 32.1
  IFRS 15-Revenue from Contracts with Customers (Summary)
- 32.2
  Q & A-IFRS 15
- 32.3
  Example-Performance obligations
- 32.4
  Example – Transaction price
- 32.5
  Example – Allocation of price
- 32.6
  Example- Free
- 32.7
  Example
- 32.8
  Example 2- Goods and Service as package
- 32.9
  Example 3-Performance obligations over time
- 32.10
  Example 4-Performance obligations over time
- 32.11
  Example 5-Balance sheet
- 32.12
  Example 6- Sale of goods
- 32.13
  Example-7
- 32.14
  Example-8 ក្រុមហ៊ុន Telecommunications (ទិញសេវាកម្មតែ តែFree ទំនិញ)
- 32.15
  Example-9 ក្រុមហ៊ុន Technology and Software Development
- 32.16
  Example-10 ក្រុមហ៊ុនអភិវឌ្ឍន៍អចលនទ្រព្យនិងសាងសង់
- 32.17
  Example-11 Goods and Service as package
- 32.18
  Example-12 Input method : Construction industry – Timing of revenue recognition
- 32.19
  Example-13 Input method (uninstalled materials) : Construction industry – Timing of revenue recognition
- 32.20
  Example-14 Combination of contracts : Construction industry – Multiple contracts that should be combined
- 32.21
  Example-15 Unbundling : construction industry – Contracts that contain multiple goods or services
- 32.22
  Example-16 Customer pays a deposit : Construction industry – Long-term contracts
- 32.23
  Example-17 Customer pays in arrears : Construction industry – Long-term contracts
- 32.24
  Example-18 Modification (distinct good/service) : Construction industry – Contract Modifications
- 32.25
  Example-19 Modification (not a distinct good/service) : Construction industry – Contract Modifications
- 32.26
  Example-20 (using expected value method) : Construction industry – Contracts that have variable consideration
- 32.27
  Example-21 Using ‘most likely outcome’ method : Construction industry – Contracts that have variable consideration
- 32.28
  Example-22 Tender costs : construction industry – Tender costs
IFRS 16-Leases
13
- 33.1
  IFRS 16-Leases (Summary)
- 33.2
  Q & A-IFRS 16
- 33.3
  Example 1 – Low-value assets
- 33.4
  Example 2 – Lessee accounting
- 33.5
  Example 3 – Sale and leaseback (1)
- 33.6
  Example 4 – Sale and leaseback (2)
- 33.7
  Example-6 Variable Lease payments
- 33.8
  Example-7
- 33.9
  Example-8 Lease Liability and Right-of-use asset
- 33.10
  Example-9 accounting for a finance lease by a lessor
- 33.11
  Example-10 accounting for Operating Lease by a lessor
- 33.12
  Example-11
- 33.13
  Example-12 Transition Provisions for IFRS 16 Replaces IAS 17 Effective 1 January 2019
Conceptual Framework for Financial Reporting
2
- 34.0
  Conceptual Framework for Financial Reporting (Summary)
- 34.1
  Q & A-Conceptual Framework for Financial Reporting

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