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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

Full IFRS / IAS / CIFRS

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

IFRS 16-Leases (Summary)

Summary of IFRS 16-Leases

IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as IFRS 15 is also applied).

The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.

IFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than 12 months, unless the underlying asset is of low value. A lessee is required to recognise a right-of-use asset representing its right to use the underlying leased asset and a lease liability representing its obligation to make lease payments.

Source:

Phnom Penh HR
ifrs . org/issued-standards/list-of-standards/ifrs-16-leases/

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