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Luqman Rafiq CR - Corporate Reporting Prepare anywhere, anytime and, at your own pace. Nov 2020

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What you'll be learning in this course

PKR 28,160

15 Dec 2019 - 30 Nov 2020

This course includes

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Course Content

38 chapters

238 lectures

1 Introduction

ICAEW Orientation - July 2020 Exam Session Preview

2 IFRS 8 Operating Segments

IFRS 8 - Introduction Preview

Definition of Operating Segment Preview

Reportable Segment Preview

Scope of IFRS 8 Preview

Disclosure Requirements of IFRS 8 Preview

3 IAS 40 - Investment Property

1 IAS 40 Introduction

2 Classification of Investment Property

3 Recognition & Measurement

4 Fair Value Model

5 Transfers to and From Investment Property

6 PP Plumbdown Properties

7 PP Biltmore PLC

4 IAS 24 Related Party Transactions

Introduction to Related Party

Parties that are not RP

Disclosure Requirements - IAS 24

5 IFRS 16 - Leases

1 Introduction to Lease

2 Scope of IFRS 16

3 Introduction to Lessee Accounting

4 Initial Measurement of ROU

5 Initial Measurement of Lease Liability

6 Accounting Entry for Initial Recognition

7 Subsequent Measurement of ROU

8 Subsequent Measurement of Lease Liability

9 PQ on Lessee Accounting

10 Determining Lease Term

11 Exemptions to ROU Accounting

12 Accounting for Operating Lease

13 Establishing Interest Rate Implicit in the Lease

14 Finance Lease Accounting by Lessor

15 Introduction to Lessor Accounting

16 Manufacturer or Dealer Lessor

6 IAS 19 Employee Benefits

1 Introduction to Employee Benefits

2 Concept of Fund

3 Types of Post Employement Benefit Schemes

4 Accounting for Defined Contribution Plan

5 Projected Unit Credit Method

6 Accounting for Defined Benefit Plan

7 Service Cost

8 Assumptions in Defined Benefit Plan Workings

9 Asset Cieling Test

10 Interactive Test 2

11 Self Test Questions

7 IFRS 2 Share Based Payment Transactions

1 Introduction to IFRS 2

2 Types of Share based Payment Transactions

3 Scope of IFRS 2

4 Accounting for Equity Settled Share Based Payment Transactions

5 Which Date Fair Value to be Used

6 Conditional and Unconditional Grant

7 Vesting Conditions

8 IG 1A - Basic Accounting for Equity Settled Transaction

9 IG 1A - Basic Accounting for Equity Settled Transaction - Employee Departure

10 IG 2 - Length of the Vesting Period Varies

11 IG 3Grant in which Equity Instruments Vary

12 IG 4Grant in which Excercise Price Varies

13 IG 5Tratment of Market Condition

14 IG 6Market Condition when Length of Vesting Period Varies

15 Modification Cancellations & Settlements

16 IG 7 Modification leading to increased Benefits

17 IG 8 Modification Leading to reduced Benefits

18 Treatment of Vested Options

19 Cash Settled Share Based Payment Transactions

20 IG 12 Cash Settled Transaction

21 Transactions that can be settled either in cash or Equity- Choice with Entity

21b Choice with Counterparty

23 IG 13 Transaction in either cash or equity

24 Cash Settled Share Based Payment Transactions

8 IAS 12 Income Taxes

1 IAS 12 Introduction

2 Current Tax

3 Defered Tax Introduction

4 Classification of TD as Taxable and Deductible

5 PQ Explaining Defered Tax

6 Tax Base of Asset & Liability

7 PQ Orange Limited

8 PQ Rose Limited

9 IAS 12 & IAS 16

10 IAS 12 & IAS 40

11 IAS 12 & Fin Instruments

12 IAS 12 & Share Based Payment Transactions

13 IAS 12 & Leases

14 Unused Tax Losses

15 Defered Tax & Unrealized Profits

9 Group Accounts

1 Group Accounts - Accounting Standards Overview

2 IAS 27 & IFRS 10

3 IFRS 3 - Application

4 IFRS 11 - Introduction

5 IAS 28 - Associates & Joint Ventures

6 Equity Method of Accounting

7 Goodwill Computation

8 Cost of Investment

9 Fair Value of Net Assets

10 Non Controlling Interst

11 Incremental Depreciation

12 Intra Group Adjustments

13 Intra Group Sale of Inventory

14 Sale of NCA

15 Intra Group Loans

16 Step Acquisition

17 Step Acquisition - Change in Control

18 Control Does not Change

19 Group Disposal

20 Disposal - Control Lost

21 Disposal - Control Retained

22 Control Definition

10 IFRS 15 - Revenue Recognition

1 Contract Modifications

2 Penalty Under Contract

3 Volume Discount Incentive

4 Significant Financing Component

5 Sale with Right of Return

6 Advance Payments

7 Non Cash Consideration

IFRS 15 P1

IFRS 15 P2

11 Financial Instruments

1 Introduction to Financial Instrument

2 Financial Assets

3 Financial Liability

4 Equity

5 Types of Measurements

6 Fair Value Accounting

7 Concept of Amortized Cost

8 Effective Interest Schedule

9 Computing Effective Interest Rate

10 Compound Financial Instruments - Basics

11 Allocation of Transaction Costs to various Elements of Compound FI

12 PQ Compound Financial Instruments

13 Types of Financial Assets

14 Types of Financial Liabilities

15 Measurement of FI

16 Derivative

17 Hedge Accounting

18 Derecognition of financial instruments

12 IAS 21 - Effects of Foreign Exchange Rates

1 Various Currencies

2 Initial Recognition of Foreign Currency Transactions

3 Subsequent Measuremen of FC Transactions

4 PQ 1

5 PQ 2

6 PQ 3

8 PQ 5

8 PQ 5

9 PQ 6

10 PQ 7

11 PQ 8

12 PQ 9

13 PQ 10

14 Foreign Subsidiary Part 1

15 Foreign Subsidiary Part 2

16 PQ Gustavo Plc

14 IAS 10 , 37 , IAS 20

1 Introduction to Provisions

2 Liability Explained

3 Difference between provision & other liabilities

4 Recognition & Measurement of Provision

5 Changes in Provisions

6 Use of Provisions

7 Onerous Contracts

8 How to Deal with Future Operating Losses

9 Restructuring

10 Contingent Liability

11 Contingent Asset

12 Accounting Treatment of Contingent Liability

13 Accounting For Contingent Assets

14 Introduction about IAS 10

15 Adjusting Events

16 Non Adjusting Events

17 Dividends

18 Going Concern

19 Disclosure Requirements

20 Objective Questions

21 PQ Karim Limited

22 PQ Naba Power

23 PQ Melon Limited

24 IAS 20 - Complete Overview

15 IFRS 5 & IAS 41

IAS 41 Agriculture - Explanation

13 Presentation of Discountinued Operation

1 Objective of IFRS 5

2 When is a NCA available for immediate sale

2 When is a NCA available for immediate sale

4 Non Current Assets to be Abandoned

5 Measurement of NCA HFS

6 Subsequent Measurement of NCA HFS

7 Changes to a plan to sell the asset

9 PQ2 on IFRS 5

10 Definitions in IFRS 5

11 Accounting for Disposal Groups

12 Presentation of DG

16 IAS 33 Earnings Per Share

PQ AAZ Limited

PQ Afridi Industries Limited

PQ Durable Electronics Limited

Concept of Earning Per Share

Scope of IAS 33

Concept of Basic EPS

Profit Attributable to Ordinary Shareholders

PQ Profit

Concept of Cumulative Preference Shares

How to Calculate Weighted Average Number of Shares

Incorporation of Bonus and Right Issue

PQ Niagra Co.

Diluted EPS Concept and Application 1

PQ Diluted EPS

How to Treat Options in Diluted EPS

17 PQ Billinge

PQ Bilinge

18 PQ Larousse

PQ Larousse Part 1

PQ Larousse Part 2

19 PQ Couvert

PQ Couvert Co. - P1

Couvert Plc P2

20 - Audit Revision

PQ Audit Revision - P1

PQ Audit Revision - P2

PQ Audit Revision P3

PQ Audit Revision P4

13 NCA Acc Standards - IAS 16 , 23, 36,38,IFRS 5

1 IAS 16 PPE Part 1

2 IAS 16 PPE Part 2

3 IAS 36 Part 1

4 IAS 36 Part 2

5 IAS 36 Part 3

6 IAS 36 Part 4

7 IAS 36 Part 5

8 IAS 36 Part 6

9 IAS 23 P1

10 IAS 23 P2

11 IAS 23 P3

12 IAS 38 Intangible Assets P1

13 IAS 38 Intangible Assets P2

14 IAS 38 Intangible Assets P3

22 PQ Inca Limited

PQ Inca Limited

23 PQ Kime

PQ Kime

Kime P2

24 PQ Upstart

PQ Upstart Records

25 PQ Razak Plc

PQ Razak Plc

26 PQ EC Plc

EC Limited

27 PQ EMP

EM Pakistan

28 PQ Recruit 1 Plc

PQ Recruit 1 Plc

29 PQ Konext Plc

Konext Plc

30 PQ EF

PQ EF

PQ EF 2

31 PQ Settle Blue Plc

Settle Blue Plc

32 PQ UHN

UHN

33 PQ Zego Plc

PQ Zego Plc

34 PQ Chelle Co

PQ Chelle Plc

35 PQ Your Nature PLC

Your Nature Plc

36 PQ ERE Ltd
37 PQ Raven Co
38 PQ Key4Link Plc
39 PQ Rtone Plc
  • Instructor