Before we start

Înapoi la: ACCA – Financial Reporting with full support 🟥👩🏻‍🏫 (with Ro subtitles)

Introduction

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Your notebook for this section of the course can be downloaded from HERE!

About the ACCA exam

Required prior knowledge

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Programa cursului

The Regulatory Framework (IAS 1, IAS 7, IAS 8, IFRS 5)
- Before we start
- IFRS – The Regulatory Framework
- IAS 1 – Presentation of Financial Statements
- IFRS 5 – Non-Current assets held for sale and discontinued operations
- IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
- FR S1 Recapitulative Test
Accounting for Revenues and Government Grants (IAS 20, IFRS 15)
- IFRS 15 – Revenue from Contracts with Customers
- IFRS 15 – Identifying the Contract
- IFRS 15 – Performance obligations
- IFRS 15 – Types of Transactions
- IFRS 15 – Revenue Recognition
- IAS 20 – Government Grants
- FR S2 Recapitulative Test
Inventories and Agriculture (IAS 2, IAS 41)
- IAS 2 – Inventories
- IAS 41 – Agriculture
- FR S3 Recapitulative Test
Non_Current Assets (IAS 16, IAS 20, IAS 23, IAS 36, IAS 38, IAS 40, IFRS 5)
- IAS 16 – Property, Plant and Equipment
- IAS 16 – Revaluation
- IAS 40 – Investment Property
- IAS 38 – Imobilizari necorporale
- IAS 23 – Borrowing Costs
- IAS 36 – Impairment of Assets
- IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
- FR S4 Recapitulative Test
Financial Instruments (IAS 32, IFRS 7 and IFRS 9)
- IAS 32 – Financial Instruments: Presentation
- IFRS 9 – Classification, Measurement and Impairment of Financial Assets
- IFRS 9 – Measurement of Financial Liabilities
- IFRS 7 – Disclosure requirements
- FR S5 Recapitulative Test
Lease Contracts (IFRS 16)
- IFRS 16 – Definitions
- IFRS 16 – Recording the Liability
- IFRS 16 – Presentation and Disclosure
- IFRS 16 – Sale and Lease-back
- FR S6 Recapitulative Test
Provisions, Contingent liabilities and Events after the Reporting Period (IAS 10, IAS 37)
- IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
- IAS 10 – Events after the Reporting Date
- FR S7 Recapitulative Test
Income Tax (IAS 12)
- IAS 12 – Current Tax
- IAS 12 – Deferred Tax
- IAS 12 – Other Aspects of Deferred Tax
- FR S8 Recapitulative Test
The Statement of Cash Flow (IAS 7)
- IAS 7 – The Cash Flow Statement
Groups, Consolidated Financial Statements (IAS 28, IFRS 10)
- IFRS 10 – Consolidated Financial Statements
- IFRS 10 – Consolidation Exercise
- IFRS 10 – Goodwill — Case Studies
- IFRS 10 – Fair Value of Acquired Assets and Liabilities
- IFRS 10 – Pre- and Post-acquisition Profits and Reserves
- IFRS 10 – Intra-group Transactions
- IFRS 10 – Disposal of a Subsidiary
- IAS 28 – Accounting for Investments in Associates
- FR S10 Recapitulative Test
Interpretation of Financial Statements (IAS 7, IAS 24, IAS 33 si rapoarte)
- IAS 33 – Earnings per Share (EPS)
- IAS 7 – Statement of Cash Flows
- Analysis of Financial Ratios
- FR S11 Recapitulative Test
Specialised Entities, Non-profit and Public Sector
- Specialised Entities, Non-profit and Public Sector
Revision
- Multiple Choice Questions
- Short Scenario Questions
- Long Scenario Questions
- Mock Exam
- Now It’s Your Turn!
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Introduction

About the ACCA exam

Required prior knowledge

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