Course
8 chapters · 14 lessons · about 7 h 55 min
01Purpose of financial statements, fair presentation and complianceNot started1 lesson0/1
02General features: going concern, accrual, materiality, offsetting, comparativesNot started3 lessons0/3
- Not startedGoing concern and the accrual basisLesson35 min15 exercises
- Not startedMateriality, aggregation and offsettingLesson30 min11 exercises
- Not startedFrequency, comparative information and consistency of presentationLesson35 min13 exercises
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03Statement of financial position: minimum line items and current / non-current classificationNot started2 lessons0/2
042020 and 2022 amendments: classification of liabilities and covenantsNot started2 lessons0/2
05Statement of profit or loss and other comprehensive incomeNot started2 lessons0/2
06Changes in equity, notes, policies, judgements, estimates and capitalNot started2 lessons0/2
- Not startedThe notes: structure, accounting policy information and capitalLesson40 min11 exercises
- Not startedJudgements and estimation uncertainty in the notesLesson30 min7 exercises
- Not startedThe statement of changes in equityCovered in the lesson “Comprehensive income and the statement of changes in equity”
07Transition to IFRS 18Not started1 lesson0/1
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08Links with IAS 8, IAS 7 and IAS 33Not started1 lesson0/1
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