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Luqman Rafiq CFAP 1 - Advanced Accounting and Finance Reporting Prepare anywhere, anytime and, at your own pace. December 2020

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What you'll be learning in this course

PKR 15,360

25 Jun 2020 - 13 Dec 2020

This course includes

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Course Content

17 chapters

210 lectures

1 Introduction

Introduction to AAFR Preview

2 Employee Benefits

1 Introduction to IAS 19

2 Scope of IAS 19

3 Accounting for Short Term Employee Benefits

4 Profit Sharing & Bonus Plans

5 Concept of Post Employment Benefits

6 Accounting for Defined Contribution Plan

7 Defined Benefit Obligation

8 Plan Asset and Benefit Obligations Reconciliations

9 PQ APP

10 Explanation of Service Cost

11 Gain or loss on Settlement

12 Remeasurement Gain Loss

13 PQ Savage

14 Assumption of Payment Dates Etc.

15 PQ Smith

17 Multi Employer Plan

18 PQ EyeOP

19 PQ Tanzeem Limited

20 PQ Mehran Industries Limited

2A Earning Per Share

PQ AAZ Limited Preview

PQ Afridi Industries Limited Preview

PQ Durable Electronics Limited Preview

Concept of Earning Per Share Preview

Scope of IAS 33 Preview

Concept of Basic EPS Preview

Profit Attributable to Ordinary Shareholders Preview

PQ Profit Preview

Concept of Cumulative Preference Shares Preview

How to Calculate Weighted Average Number of Shares Preview

Incorporation of Bonus and Right Issue Preview

PQ Niagra Co. Preview

Diluted EPS Concept and Application 1 Preview

PQ Diluted EPS Preview

How to Treat Options in Diluted EPS Preview

3 Revenue From Contracts with Customers

1 IFRS 15 Introduction

2 IFRS 15 Introduction 2

3 5 Step Approach to Revenue Recognition

4 Identification of Contract

5 Determining Performance Obligation

6 Satisfaction of Performance Obligation

5 Non Current Assets Held for Sale & Discontinued Operations

6 Subsequent Measurement of NCA HFS Preview

6 Subsequent Measurement of NCA HFS Preview

1 Objective of IFRS 5 Preview

2 When is a NCA available for immediate sale Preview

3 Conditions that indicate that sale is highly probable Preview

4 Non Current Assets to be Abandoned Preview

5 Measurement of NCA HFS Preview

7 Changes to a plan to sell the asset Preview

8 PQ on IFRS 5 Preview

9 PQ2 on IFRS 5 Preview

10 Definitions in IFRS 5 Preview

11 Accounting for Disposal Groups Preview

12 Presentation of DG Preview

13 Presentation of Discountinued Operation Preview

14 PQ3 IFRS 5 Preview

6 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

19A IG 12 Cash Settled Transaction

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

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

22 IG 13 Transaction in either cash or equity

7 Financial Instruments

1 Approach to teaching Financial Instruments

2 What is a Financial Instrument

3 Financial Assets

4 Financial Liability

5 Equity

6 Different Types of Measurement

7 Fair Value Measurement

8 Amortized Cost Measurment - Liability

9 Amortized Cost Measurment - Asset

10 Effective Interest Rate

11 Various Accounting Standards for Financial Instruments

12 Accounting for Compound Financial Instruments

13 Dealing with Transaction Costs

14 Example of allocation of Transaction cost to Compound FI

15 Types of Financial Assets

16 Types of Financial Liabilities

17 Measurement of Financial Assets

18 PQ Warburton

19 PQ Trowbridge

20 PQ Erubus Co.

21 PQ Purple Co.

22 Derivatives

8 Leases

1 IFRS 16 - Concept + Basic accunting by Lessee

2 Cost of Right of Use of Asset

3 Lease Liability

4 Accounting Entry for Initial Recognition

5 Subsequent Measurement of ROU

6 Subsequent Measurement of Lease Liability

7 PQ on Lessee Accounting

8 Determining Lease Term

9 Exemptions to ROU Accounting

10 Introduction to Lessor Accounting

11 Finance Lease Accounting by Lessor

12 Establishing Interest Rate Implicit in the Lease

13 Accounting for Operating Lease

14 Manufacturer or Dealer Lessor

10 Investment Property

1 Classification of Investment Property Preview

2 Recognition & Measurement Preview

3 Fair Value Model Preview

4 Transfers to and From Investment Property Preview

12 Effects of Changes in Foreign Exchange Rate

1 Various Currencies

2 Initial Recognition of Foreign Currency Transactions

3 Subsequent Measuremen of FC Transactions

4 PQ 1

4 PQ 1

5 PQ 2

6 PQ 3

7 PQ 4

8 PQ 5

9 PQ 6

10 PQ 7

11 PQ 8

12 PQ 9

13 PQ 10

13 A Consolidated Financial Statements - Advanced Level

1 Consolidation Part 1

2 PQ Paradigm

3 Acquisition Related Cost

4 PQ Party Co.

5 PQ Palistar Co.

6 Impairment of Goodwill

7 Group AC Adjustment

8 SOFP Preparation

9 PQ Zanda Co.

10 Step Acquisition

11 Group Disposal

12 PQ Robby Hail & Zinc

13 IFRS 11 Introduction

14 PQ Joint Operations

15 PQ Grange Co.

16 PQ Kutchen Co.

17 Consolidated PL

18 PQ Merchant Group

19 PQ Joey Co.

20 PQ Ribby Hall Zian

21 PQ Ruba Limited

22 PQ Bahamas Limited

13B Consolidated Financial Statements - Cashflows

1 Cashflow Introduction

2 Group Cashflows Intro

3 PQ Jocatt Group

4 PQ Angel - Part 1

5 PQ Angel Part 2

16 CAF Revision - Property Plant & Equipment

1 Introduction to IFRS

2 Definition of PPE

3 Recognition of PPE

4 Cost of PPE

5 Deferred Consideration

6 Components of Cost

7 Subsequent Expenditure on Asset

8 Measurement of PPE

9 How to Depreciate PPE

10 Review of Estimates

11 Complex Non Current Assets

19 CAF Revision Intangible Assets

1 Intangible Assets Introduction

2 Scope of IAS 38

3 Definition of Intangible Asset

4 Recognition Criteria

4 Recognition Criteria

4 Recognition Criteria

5 Cost of Externally Acquired Intangible Asset

6 Cost of Internally generated Intangible Asset

7 Recognition of Past Expense

8 Subsequent Measurement of Intangible Assets

9 Useful Life

10 PQ Apple Limited

11 PQ Zinc Limited

20 CAF Revision IAS 10 & 37

1 Introduction to Provisions Preview

2 Liability Explained Preview

3 Difference between provision & other liabilities Preview

4 Recognition & Measurement of Provision Preview

5 Changes in Provisions Preview

6 Use of Provisions Preview

7 Onerous Contracts Preview

8 How to Deal with Future Operating Losses Preview

9 Restructuring Preview

10 Contingent Liability Preview

11 Contingent Asset Preview

12 Accounting Treatment of Contingent Liability Preview

13 Accounting For Contingent Assets Preview

14 Introduction about IAS 10 Preview

15 Adjusting Events Preview

16 Non Adjusting Events Preview

17 Dividends Preview

18 Going Concern Preview

19 Disclosure Requirements Preview

20 Objective Questions Preview

21 CAF Revision Operating Segments

1 IFRS 8 - Introduction Preview

2 Scope of IFRS 8 Preview

3 Definition of Operating Segment Preview

4 Reportable Segment Preview

5 Disclosure Requirements of IFRS 8 Preview

22 CAF Revision Agriculture

IAS 41 Agriculture - Explanation

  • Instructor