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【蹇老师】ACCA-F7 Financial Reporting 会计/财务报告

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2021-09-13 19:50:24

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0 Introduction of FR

10:32

1.1 IFRS Framework 1

45:57

1.2 会计理念 Financial position approach

35:40

1.3 PL&OCI

17:20

1.4 会计理念 ACCRUAL

07:41

1.5 IFRS Framework 2

31:36

2.1.1 Initial measurement

20:55

2.1.2 Depreciation

29:26

2.1.3 Revaluation model

20:20

2.1.4 complex assets

13:23

2.2 IAS 40 INVESTMENT PROPERTY

23:45

2.3.1 Recognition

44:47

2.3.2 Measurment

11:33

2.4 IAS 23 Borrowing costs

15:06

3.1 IAS2 Inventories

50:15

3.2.1 impairment test

32:53

3.2.2 CGU

17:23

3.2.3 201609 16-20

03:56

3.2.4 2019H1 q16-20

07:15

3.3.1 recognition and measurement

43:47

3.3.2 Presentation

16:53

3.4 IAS 41 Agriculture

27:06

4.1.1 Recognition and measurment

36:16

4.1.2 Specific example

35:52

4.2 IAS 10

40:33

5.1 The five step model

46:06

5.2 Construction contact

47:55

5.3 Common types of transaction

37:07

6.1 IAS32 Financial instruments presentation

36:47

6.2 Amortized cost - investment in debt instrument

40:32

6.3 Measurement of invesment in equity instruments

28:20

6.4 Measurment of financial liability

10:57

6.5 Derecognition-Factoring

17:47

6.6 Compound financial instruments

20:46

7.1 Identifying a lease

15:45

7.2 Lease Accounting 1

20:52

7.3 Lease Accounting 2

17:01

7.4 Sale and Leaseback

18:49

8.1 Why deferred tax

21:59

8.2 Deferred tax Provision and reversal

24:07

8.3 Temporary differences

25:15

8.4 Recognition exception

17:10

8.5 Taxation in company accounts

23:47

9.1 IAS 21

24:59

9.2 IAS 8

22:37

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