Course
8 chapters · 14 lessons · about 9 h 05 min
01IFRS 18 and IAS 1: the place of the new standardNot started1 lesson0/1
02The five categories of income and expensesNot started3 lessons0/3
- Not startedThe five categories and the operating category as the defaultLesson35 min12 exercises
- Not startedThe investing and financing categoriesLesson40 min12 exercises
- Not startedTaxes, discontinued operations, foreign exchange differences and hedgesLesson45 min11 exercises
Practise this chapter
- Chapter training · 35 exercises
- Chapter 2 mini-case · intermediate (1/2)
- Chapter 2 mini-case · advanced (2/2)
- Chapter case studyThe five categories of income and expenses: classification of the items of an industrial entity and operating profit · foundation
- Chapter case studyRequired subtotals, exchange differences, hedging and the build-up of profit for the period · intermediate
03The required subtotals and profit for the periodNot started1 lesson0/1
04Entities with specified main business activitiesNot started1 lesson0/1
05Aggregation, disaggregation, labels and expenses by natureNot started2 lessons0/2
06Management-defined performance measuresNot started2 lessons0/2
07Effective date, EU endorsement and transitionNot started2 lessons0/2
- Not startedEffective date, early application and EU endorsementLesson30 min10 exercises
- Not startedTransition: restated comparative, reconciliation and overview of what changes from IAS 1Lesson50 min10 exercises
Practise this chapter
08Consequential amendments: IAS 7, IAS 33 and IAS 8Not started2 lessons0/2
- Not startedIAS 7 amended: new starting point, interest and dividendsLesson40 min9 exercises
- Not startedIAS 8 and IAS 33 amended: requirements taken from IAS 1 and additional per-share amountsLesson30 min8 exercises
Practise this chapter