ACCA Financial Reporting (FR)
التصنيفات : ACCA
عن الدورة
كورس مجاني من تقديم موقع www.opentuition.com ضمن سلسلة الكورسات الخاصة بشهادة ACCA المقدمة من الموقع
المادة العلمية تخص منهج 2024 – رجاء راجع اخر التحديثات على المنهج
الكورس باللغة الانجليزية
يهدف هذا الكورس إلى تزويد الطلاب بالمعرفة والمهارات الضرورية لإعداد وتحليل وتفسير البيانات المالية وفقًا للمعايير الدولية للتقارير المالية (IFRS). يغطي الكورس مواضيع مثل القوائم المالية، الحسابات الموحدة، والإفصاح المالي، مع التركيز على تطبيق النظريات المحاسبية في الممارسة العملية.
ماذا سوف تتعلم؟
- كيفية إعداد القوائم المالية وفقًا لمعايير IFRS، وتحليل وتفسير البيانات المالية للشركات، وفهم المعالجات المحاسبية للعناصر المالية المعقدة مثل الأصول الثابتة والالتزامات. ستكتسب أيضًا المهارات اللازمة لإعداد الحسابات الموحدة للشركات الأم والشركات التابعة، وتطبيق الإفصاح المالي بطريقة تتماشى مع المتطلبات التنظيمية.
محتوى الدورة
Introduction to the ACCA Financial Reporting FR Exam
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Introduction to the ACCA Financial Reporting FR Exam
21:53
Chapter 1
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IASB Conceptual Framework – Introduction
08:00 -
Objective of financial reporting
06:00 -
Qualitative characteristics
08:00 -
Financial statements and reporting entity
06:00 -
Elements of the financial statements
08:00 -
Recognition and derecognition
05:00 -
Framework – measurement
13:00 -
Presentation and disclosure
04:00 -
Framework – examples
14:00
Chapter 2
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Regulatory framework
15:00
Chapter 3
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Presentation of financial statements – introduction
11:00 -
Presentation of financial statements – SFP and SPLOCI
17:00 -
Presentation of financial statements – SFP and SPLOCI
37:00 -
Presentation of financial statements – SOCE
10:00 -
Get your discount code >> Presentation of financial statements – Example 3
09:00
Chapter 4
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Statement of cash flows – introduction
23:00 -
Statement of cash flows – question approach
11:00 -
Statement of cash flows – Example 1 (revision)
29:00
Chapter 5
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PPE – Introduction
12:00 -
PPE – revaluation upwards
20:00 -
PPE – revaluation downwards
15:00 -
PPE – Depreciation
10:00 -
PPE – Financial Statements and PPE
18:00 -
Borrowing costs – Introduction
06:00 -
Borrowing costs – specific borrowings example
06:55 -
Borrowing costs – general borrowings example
07:00 -
Borrowing costs – net borrowing costs
07:00 -
Government grants
14:00 -
Investment property
21:00 -
Practice Question Klopp
29:00
Chapter 6
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Intangibles – Introduction
21:00 -
Intangibles – Example 1
02:00 -
Intangibles – Example 2
06:00 -
Intangibles – Example 3
05:00 -
Revaluation of intangibles
04:00 -
Intangibles – Example 4
06:00
Chapter 7
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Impairments – External vs. Internal Indicators
06:00 -
Impairments – Impairment review
13:00 -
Impairments – Impairment (specific asset)
15:00 -
Impairments – Impairment (CGU)
16:00
Chapter 8
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IFRS 5 – Introduction
06:00 -
IFRS 5 – NCA-HFS
11:00 -
IFRS 5 NCA-HFS Example 1
10:00 -
IFRS 5 – Discontinued operations
18:00
Chapter 9
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IAS 8 – Introduction
12:00 -
IAS 8 – Example (errors)
17:00 -
IAS 8 – Example 3
10:00
Chapter 10
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Inventory – Introduction
06:00 -
Inventory – Examples
10:00 -
Agriculture
11:00
Chapter 11
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Financial instruments – introduction
12:00 -
Financial instruments – financial assets
08:00 -
Financial instruments – Example (FVTPL and FVTOCI)
14:00 -
Financial instruments – Example (amortised cost)
24:00 -
Financial instruments – financial liabilities
20:00 -
Financial instruments – convertible debentures
20:00 -
Financial instruments – convertible debentures
21:00 -
Financial instruments – disclosure
11:00
Chapter 12
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Leases – Introduction
05:00 -
Leases, low value and short life exemption
12:00 -
Leases – accounting treatment
08:00 -
Leases – Example
21:00 -
Leases – sale and leaseback
11:00 -
Leases – sale and leaseback Example (at fair value)
16:00 -
Leases – sale and leaseback Example (not at fair value)
11:00
Chapter 13
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IAS 37 – provisions and contingent liabilities
23:00 -
IAS 37 – Best estimate
09:00 -
IAS 37 – Measurement (present value)
10:00 -
IAS 37 – specific provision scenarios
19:00 -
IAS 37 – Example (restructuring)
03:00 -
IAS 37 – Contingent assets
05:00
Chapter 14
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Events after the reporting date
10:00
Chapter 15
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IAS 12 – Introduction
10:00 -
IAS 12 – deferred tax
10:00 -
IAS 12 – Example (excl. deferred tax)
12:00 -
IAS 12 – deferred tax accounting
11:00 -
IAS 12 – Example (incl. deferred tax)
12:00 -
IAS 12 – Example (accelerated capital allowances)
13:00 -
IAS 12 – deferred tax and revaluations
14:00
Chapter 16
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Revenue – contract and performance obligations
11:00 -
Revenue – transaction price
05:00 -
Revenue – allocation
05:00 -
Revenue – recognition
08:00 -
Revenue – Example (LiverTech)
08:00 -
evenue – Performance obligations over time (output and input)
06:00 -
Revenue – Example 5 (profitable contracts)
13:00 -
Revenue – Example 6 (loss making contracts)
09:00
Chapter 17
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IAS 21 – Introduction
14:00 -
IAS 21 – Example
15:00
Chapter 18
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Fair value (IFRS 13)
12:00
Chapter 19
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EPS – Basic EPS Introduction
11:00 -
EPS – Basic EPS Example
24:00 -
EPS – diluted EPS Introduction
07:00 -
EPS – diluted EPS Example
12:00
Chapter 20
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Financial performance Introduction
17:00 -
Financial performance – margins
09:00 -
Financial performance – asset turnover and ROCE
11:00 -
Financial performance – Example
03:00 -
Financial performance – Example 2
12:00
Chapter 21
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Financial Position – liquidity and working capital
14:00 -
Financial position – liquidity and working capital example 1
04:00 -
Financial position – liquidity and working capital example 2
24:00 -
Financial Position – Gearing and interest cover
06:00
Chapter 22
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Investor analysis
10:00 -
Investor analysis – example
07:00 -
Limitations of ratio analysis
09:00
Chapter 23
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Group SFP – Basic consolidation (revision)
20:00 -
Group SFP – NCI
17:00 -
Group SFP – Goodwill
21:00 -
Group SFP – Example (Basic consolidation)
15:00 -
Group SFP – Other reserves and workings
10:00 -
Group SFP – Example (workings)
15:00 -
Group SFP – intra group and cash in transit
11:00 -
Group SFP – Unrealised profit and inventory in transit
11:00 -
Group SFP – Example (PUPs)
19:00 -
Group SFP – NCA PUPs
06:00 -
Group SFP – FV adjustments
13:00 -
Group SFP – share for share exchange
10:00 -
Group SFP – Deferred consideration
18:00 -
Group SFP – Other issues
06:00
Chapter 24
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Group SPL – Basic consolidation
08:00 -
Group SPL – Proforma working
07:00 -
Group SPL – Example (MYA)
14:00 -
Group SPL – Adjustments
11:00 -
Unrealised profits – Example 3
14:00 -
Unrealised profits – Example 3
15:00
Chapter 25
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Associates (IAS 28) – Introduction
13:00 -
Associates (IAS 28) – PUPs
07:00 -
Associates (IAS 28) – Significant influence
05:00
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