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- រៀន ស្តង់ដារគណនេយ្យអន្តរជាតិ IAS និង IFRS តាមអនឡាញ រាល់ថ្ងៃអាទិត្យពីម៉ោង 1 PM ដល់ 3 PM រយៈពេល 30 ម៉ោង សំគាល់ ៖ ចុះឈ្មោះរៀននៅសប្តាហ៍នេះ ចូលរៀននៅសាសប្តាហ៍នេះ ដោយសារ ថ្នាក់កំពុងតែរៀន និង យើងរៀនតាមស្តង់ដារនីមួយៗ មិនមែនរៀនតាមមេរៀន ( Study IAS / IFRS via Online )
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Download Lesson Summary, Question & Note : IAS / IFRS
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IAS 1-Presentation of Financial Statements
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IAS 1-Presentation of Financial Statements
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Purpose of IAS 1
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Statement of financial position
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Statement of profit and loss and other comprehensive income
0 question10 min
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Example
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Example 1 – Statement of profit and loss, and statement of financial position
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Example 2 – Statement of changes in equity (1)
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Example 3 – Statement of changes in equity (2)
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IAS 1-Presentation of Financial Statements
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IAS 2-Inventory
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IAS 2-Inventory
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Example 1 – Inventory cost
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Example 2 – Inventory valuation
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Example 3- Cost of Inventory
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Example 4 – Cost of Inventory
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Example 5 – Net Realizable Value (NRV)
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Example 6 – Net Realizable Value (NRV)
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FIFO Periodic and Perpetual Inventory System
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Example 8 – Average Cost (AVCO) Method for Periodic and Perpetual Inventory System
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Example 9 – Subsequent Measurement of Inventory
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Example 10 – Materials and Subsequent Measurement
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Example 11 – Subsequent Measurement of Products X, Y and Z
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Example 12 – Subsequent Measurement of Inventory
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Example 13 – Recovery of Inventory Loss
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Example 15 – Subsequent Measurement of Inventory
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Example 16-FIFO
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Example 17- Test Knowledge about Inventory
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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EXample-25
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Example-26
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Example-27
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Example-28
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Example-29
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Example-30
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IAS 2-Inventory
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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Example 1 – Error
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Example 2 – Accounting Estimates
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Example 3 – Prior year error
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22 Typical examples of changes in accounting estimates
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Example-23 change useful life of fixed asset
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Example-24 Change in Fair Value Estimation
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Example-25 Change in allowance for doubtful accounts, Accounts Receivable
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Example-26 change in net realizable value (NRV) for Inventory
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Example-27 Change in Fair Value / Market value Judgments for Fixed Assets, Goodwill, Intangibles, and Impairment
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Example-28 Change in Useful Lives of Fixed Assets
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Example-29 Change in Legal Claim Judgment
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Example-30 Change in Accrued Liabilities Estimation
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Example-31 General example
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Example-32 Inventory, Fixed Asset, Subsidiary
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Example-33 Change from LIFO to FIFO
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Example-34 change from interest expense to capitalise finance costs
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Example-35 changing depreciation method is no change in accounting policy
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Example-36 Change from weighted average to FIFO
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Example-37 Prior period errors
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Example-38 Omission of depreciation expense
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IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10 Events after the Reporting Period
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IAS 10 Events after the Reporting Period
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Example 1 – Events after the reporting period
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Example 2– Events after the reporting period
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Example-3
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14 Bankruptcy of a customer
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Example-15 Management decides to liquidate
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Example-16 Earthquake devastates the business
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Example-17 material but not affect going concern of DEF
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IAS 10 Events after the Reporting Period
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IAS 12 Income Taxes
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IAS 12 Income Taxes
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Example 1 – Current tax
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Example 2 – Tracy (ignoring deferred tax)
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Example 3 – Tracy (incl. deferred tax)
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Example 4 – Accelerated capital allowances
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Example 5 – Revaluations
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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IAS 12 Income Taxes
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IAS 16-Property, Plant and Equipment
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IAS 16-Property, Plant and Equipment
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Example
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Example-1
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Example-2
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Example-3
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Example-4
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Example-5 : Revised residual value
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Example 6 : Revised useful life
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Example 7 : Reverse of Revaluation Surplus
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Example 8 : Revaluation Model
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Example 9 : major components with different useful lives
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Example-10
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Example-11
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Example- Asset exchange 1
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Example-Cost of Fixed Asset exchange
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Cost of Fixed Asset exchange
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Eaxmple-27
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Example-28
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Example-29
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Example-30
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Example-31
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Example-32
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Example-33
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Example-34
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Example-35
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Examle-36
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Example-37
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Example-38
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Example-39
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Example-40
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Example-41
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Example-42
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Example-43
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Example-44
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Example-45
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Example-46
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IAS 16-Property, Plant and Equipment
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IAS 19-Employee Benefits
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IAS 20-Accounting for Government Grants and Disclosure of Government Assistance
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IAS 23-Borrowing Costs
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IAS 24-Related Party Disclosure
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IAS-26 Accounting and Reporting by Retirement Benefit Plans
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IAS 32-Financial Instruments: Presentation
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IAS 33-Earnings Per Share
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IAS 34-Interim Financial Reporting
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IAS 36-Impairment of Assets
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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Example 1 – Discounting and provisions
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Example 2 – Provisions and contingencies (1)
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Example 3 – Provisions and contingencies (2)
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Example 4 – Onerous contract
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Example 5 – Restructuring
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Example-27
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Example-28
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Example-29
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Example-30
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Example-31
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IAS 37-Provisions, Contingent Liabilities and Contingent Assets
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IAS 38 -Intangible Assets
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IAS 38 -Intangible Assets
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example
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Example 1 – Intangibles (1)
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Example 2 – Intangibles (2)
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Example 3 – Intangibles (3)
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16 Under the revaluation model
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Example-17 computer software
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Example-18 brand name
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Example-19 Licenses to trade
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Example-20 Patent
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Example-21 Patent without residual value
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Example-22 patent with residual value
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Example-23 Patent & trademark
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Example-24 customer list
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Example-25 Domain names
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Example-26 copyright
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Good Example-27 Internet websites
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Example-28 Contracts with employees
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Example-29 Software licenses, operating system, annual upgrade
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Example-30 Advertising campaign
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Example-31 broadcasting licence
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Example-32 internally generated brands, mastheads, titles, lists, other costs
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Example-33 Prepayments/prepaid expenses
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Example-34 Internally developed computer software
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Example-35 Research and Development for Project A, B, C
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Example-36 Research and Development
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Example-37 Research & Development
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Example-38 in-process research and development acquired in a business combination
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Example-39 Many Intangible Assets from Business Combination
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Example-40 Goodwill
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Example-41 Many Intangible Assets from Business Combination
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Example-42 aid from local government
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Example-43 software change with a license
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Example-44 revenue based amortisation may be appropriate
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Example-45 SLM
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Example-46 Disclosure
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IAS 38 -Intangible Assets
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IAS 39 -Financial Instruments: Recognition and Measurement
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IAS 40-Investment Property
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IAS 40-Investment Property
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Example-1
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Example-2
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Example-3
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Example-4
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Example-5
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Example-6
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Example-7
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Example-8
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Example-9
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Example-10
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Example-11
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Example-12
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Example-13
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Example-14
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Example-15
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Example-16
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Example-17
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Example-18
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Example-19
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Example-20
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Example-21
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Example-22
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Example-23
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Example-24
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Example-25
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Example-26
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Example-27
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Example-28
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IAS 40-Investment Property
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IAS 41- Agriculture
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IFRS 1-First-time Adoption of International Financial Reporting Standards
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IFRS 2- Share Based Payment
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IFRS 4-Insurance Contracts
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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Example : Asset not be classified as held-for-sale
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Example : discontinued operations
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Example : presentation of disposal group
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Example: Treatment of intragroup transactions with discontinued operations
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Example-Non-current assets held for sale
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Example- Not discontinued operations & HFS
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Example 2- discontinued operations
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 6-Exploration for and Evaluation of Mineral Resources
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IFRS 7-Financial Instruments: Disclosure
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IFRS 8-Operating Segments
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IFRS 9-Financial Instruments
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IFRS 9-Financial Instruments
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Example-Financial Asset Using Amortized Cost, Fair Value Through OCI, Profit & Loss
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Example-financial liability at amortised cost (zero coupon bonds)
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Example-financial liability at amortised cost
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Example -financial liability at FVTPL
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Example-issue of equity
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Example 1 – Financial assets
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Example 2 – Financial liabilities
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Example 3 – Convertible debentures
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Example-4
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Example 5- Fair value through other comprehensive income
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Example 6- Fair value through profit or loss (FVTPL)
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Example-7
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Example 8- Financial liabilities measured at amortised cost
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Example 9 – calculation of lifetime ECL and 12-month ECL for a loan
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Example 10-Account Receivable
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IFRS 9-Financial Instruments
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IFRS 13-Fair Value Measurement
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IFRS 13-Fair Value Measurement
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Example of Fair Value Measurement Approach by: the asset or liability to be measured
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Example of Fair Value Measurement Approach by :Highest and best use
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Example of Fair Value Measurement Approach by :Principal or most advantageous market
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Example of Fair Value Measurement Approach by :Valuation technique
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IFRS 13-Fair Value Measurement
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IFRS 14 Regulatory Deferral Accounts
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IFRS 15-Revenue from Contracts with Customers ( OpenTuition ready)
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IFRS 15-Revenue from Contracts with Customers
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Example-Performance obligations
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Example – Transaction price
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Example – Allocation of price
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Example- Free
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Example
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Example 2- Goods and Service as package
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Example 3-Performance obligations over time
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Example 4-Performance obligations over time
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Example 5-Balance sheet
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Example 6- Sale of goods
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Example-7
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Example-8 ក្រុមហ៊ុន Telecommunications (ទិញសេវាកម្មតែ តែFree ទំនិញ)
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Example-9 ក្រុមហ៊ុន Technology and Software Development
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Example-10 ក្រុមហ៊ុនអភិវឌ្ឍន៍អចលនទ្រព្យនិងសាងសង់
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Example-11 Goods and Service as package
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Example-12 Input method : Construction industry – Timing of revenue recognition
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Example-13 Input method (uninstalled materials) : Construction industry – Timing of revenue recognition
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Example-14 Combination of contracts : Construction industry – Multiple contracts that should be combined
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Example-15 Unbundling : construction industry – Contracts that contain multiple goods or services
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Example-16 Customer pays a deposit : Construction industry – Long-term contracts
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Example-17 Customer pays in arrears : Construction industry – Long-term contracts
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Example-18 Modification (distinct good/service) : Construction industry – Contract Modifications
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Example-19 Modification (not a distinct good/service) : Construction industry – Contract Modifications
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Example-20 (using expected value method) : Construction industry – Contracts that have variable consideration
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Example-21 Using ‘most likely outcome’ method : Construction industry – Contracts that have variable consideration
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Example-22 Tender costs : construction industry – Tender costs
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IFRS 15-Revenue from Contracts with Customers
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IFRS 16-Leases
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IFRS 16-Leases
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Example
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Example 1 – Low-value assets
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Example 2 – Lessee accounting
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Example 3 – Sale and leaseback (1)
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Example 4 – Sale and leaseback (2)
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Example-6 Variable Lease payments
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Example-7
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Example-8 Lease Liability and Right-of-use asset
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Example-9 accounting for a finance lease by a lessor
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Example-10 accounting for Operating Lease by a lessor
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Example-11
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Example-12 Transition Provisions for IFRS 16 Replaces IAS 17 Effective 1 January 2019
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IFRS 16-Leases
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Conceptual Framework for Financial Reporting
Conceptual Framework for Financial Reporting
Summary of Conceptual Framework for Financial Reporting
The revised Conceptual Framework for Financial Reporting (Conceptual Framework) issued in March 2018 is effective immediately for the International Accounting Standards Board (Board) and the IFRS Interpretations Committee. For companies that use the Conceptual Framework to develop accounting policies when no IFRS Standard applies to a particular transaction, the revised Conceptual Framework is effective for annual reporting periods beginning on or after 1 January 2020, with earlier application permitted.
The Conceptual Framework sets out the fundamental concepts for financial reporting that guide the Board in developing IFRS Standards. It helps to ensure that the Standards are conceptually consistent and that similar transactions are treated the same way, so as to provide useful information for investors, lenders and other creditors.
The Conceptual Framework also assists companies in developing accounting policies when no IFRS Standard applies to a particular transaction, and more broadly, helps stakeholders to understand and interpret the Standards.
The 2018 revised Conceptual Framework sets out:
- the objective of general purpose financial reporting;
- the qualitative characteristics of useful financial information;
- a description of the reporting entity and its boundary;
- definitions of an asset, a liability, equity, income and expenses and guidance supporting these definitions;
- criteria for including assets and liabilities in financial statements (recognition) and guidance on when to remove them (derecognition);
- measurement bases and guidance on when to use them;
- concepts and guidance on presentation and disclosure; and
- concepts relating to capital and capital maintenance.
Source:
- Phnom Penh HR
- ifrs . org /issued-standards/list-of-standards/conceptual-framework/
Example-12 Transition Provisions for IFRS 16 Replaces IAS 17 Effective 1 January 2019
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