Table of Contents
Chapter
2 - Presentation of Financial Statements
Overview
of the Financial Statements
The
Statement of Financial Position.
The
Standard Balance Sheet Format
How
to Construct a Balance Sheet
Overview
of the Statement of Profit or Loss
Presentation
by Nature or Function
The
Single-Step Income Statement
The
Multi-Step Income Statement
The
Contribution Margin Income Statement
The
Multi-Period Income Statement
How
to Construct the Income Statement
Overview
of the Statement of Changes in Equity
Chapter
3 - Statement of Cash Flows
Overview
of the Statement of Cash Flows.
How
to Prepare the Statement of Cash Flows
Disclosures
for the Statement of Cash Flows.
Chapter
4 - Consolidated and Separate Financial Statements
Chapter
5 - Accounting Policies, Estimate Changes and Errors
Changes
in Accounting Estimates
Impracticability
of Application
Disclosures
for Policies, Estimate Changes, and Errors
Changes
in Accounting Estimates
Chapter
6 - Financial Reporting in Hyperinflationary Economies
Overview
of Hyperinflationary Reporting.
Termination
of Hyperinflationary Period
Hyperinflationary
Reporting Disclosures
Chapter
7 - Earnings per Share
Disclosure
of Earnings per Share
Chapter
8 - Interim Financial Reporting.
Overview
of Interim Financial Reporting.
Content
of an Interim Financial Report
Reduced
Information Requirements
General
Interim Reporting Rule
Chapter
9 - Operating Segments
Chapter
10 - Joint Arrangements
Overview
of Joint Arrangements
Financial
Statement Presentation of Joint Arrangements
Chapter
11 - Investments in Associates and Joint Ventures
Investments
in Associates and Joint Ventures
Members
Shares in Cooperative Entities.
Chapter
12 - Disclosure of Interests in Other Entities
Overview
of Interests in Other Entities.
Interests
in Joint Arrangements and Associates
Interests
in Unconsolidated Structured Entities
The
Perpetual Inventory System
The
First In, First Out Method
Accounting
for Obsolete Inventory
Inventory
Measurement by Commodity Broker-Traders
Chapter
14 - Property, Plant, and Equipment
Recognition
of Property, Plant and Equipment
Subsequent
Fixed Asset Recognition
Sum-of-the-Years
Digits Method
Double-Declining
Balance Method
Depreciation
Accounting Entries
Derecognition
of Property, Plant and Equipment
Compensation
for Impaired Assets
Property,
Plant and Equipment Disclosures.
Chapter
15 - Intangible Assets
Accounting
for Intangible Assets
Intangible
Assets Acquired in a Business Combination
Internally
Developed Intangible Assets
Other
Forms of Intangible Asset Acquisition
Subsequent
Intangible Asset Recognition
Intangible
Asset Derecognition
Additional
Intangible Asset Issues
Chapter
16 - Investment Property
Overview
of Investment Property
Accounting
for Investment Property
Investment
Property Disclosures Fair Value Model
Investment
Property Disclosures Cost Model
Chapter
17 - Impairment of Assets
Goodwill
Allocation to Cash-Generating Units
Impairment
Testing Efficiencies
Chapter
18 - Assets Held for Sale and Discontinued Operations
Accounting
for Non-Current Assets Held for Sale
Disclosure
of Non-Current Assets Held for Sale
Disclosure
of Discontinued Operations
Chapter
19 - Provisions, Contingent Liabilities and Contingent Assets
The
Provision for Restructuring
Accounting
for Contingent Liabilities
Accounting
for Contingent Assets
Disclosure
of Provisions and Contingent Items
Chapter
20 - Revenue from Contracts with Customers
Step
One: Link Contract to Customer.
Step
Two: Note Performance Obligations
Step
Four: Allocate Prices to Obligations
Allocation of Variable Consideration
Measurement of Progress Completion
Treatment as Separate Contract
Treatment as Continuing Contract
Consideration
Received from a Supplier
Customer
Options for Additional Purchases
Unexercised
Rights of Customers
Chapter
21 - Employee Benefits and Retirement Plans
Attribution
of Benefits to Periods of Service
Gains
and Losses on Settlement
Defined
Contribution Plan Disclosures
Defined
Benefit Plan Disclosures
Defined
Benefit Plan Financial Statements
Chapter
22 - Share-based Payment
Overview
of Share-based Payments
Share-based
Payments Settled with Equity
Share-based
Payments Settled with Cash
Share-based
Payments with Cash Alternatives.
Counterparty
Has Choice of Settlement
Issuer
Has Choice of Settlement
Share-based
Payment Disclosures
Current
Tax Liabilities and Assets
Deferred
Tax Liabilities and Assets
Deductible
Temporary Differences
Unused
Tax Losses and Tax Credits
Reassessment
of Unrecognized Deferred Tax Assets
Current
and Deferred Tax Recognition
Uncertainty
over Income Tax Treatment
Chapter
24 - Business Combinations
Identification
of a Business Combination
Determine
the Acquisition Date
Recognize
Assets, Liabilities, and Non-controlling Interests
Recognize
Goodwill or a Bargain Purchase Gain
Business
Combination Disclosures
Chapter
25 - Financial Instruments
Measurement
of Financial Assets and Liabilities
Financial
Asset and Liability Derecognition
Financial
Liability Derecognition
Servicing
Assets and Liabilities
Valuation
of Replacement Financial Asset
Financial
Instrument Presentation
Financial
Instrument Disclosures
Chapter
26 - Fair Value Measurement
Measurement
of Non-Financial Assets
Measurement
of Liabilities and Equity
Measurement
of a Group of Financial Assets and Liabilities
Chapter
27 - Effects of Changes in Foreign Exchange Rates
Financial
Statement Translation
Determination
of Functional Currency
Translation
of Financial Statements
Derecognition
of a Foreign Entity Investment
Lease
Accounting by the Lessee
Subsequent
Lease Measurement - Assets
Subsequent
Lease Measurement - Liabilities.
Lease
Accounting by the Lessor
Sale
and Leaseback Transactions
Presentation
of Lease Information
Lease
Disclosures by the Lessee
Lease
Disclosures by the Lessor
Chapter
30 - Related Party Disclosures.
Chapter
31 - Events after the Reporting Period
Overview
of Events after the Reporting Period
Disclosure
of Events after the Reporting Period
Chapter
32 - Insurance Contracts
Insurance
Contract Aggregation
Initial
Recognition of Insurance Contracts
Initial
Measurement of Insurance Contracts
Risk
Adjustment for Non-Financial Risk
Subsequent
Measurement of Insurance Contracts
Modification
of Insurance Contracts
Derecognition
of Insurance Contracts
Presentation
of Insurance Contract Information
Chapter
34 - Government Grants
Accounting
for Government Grants
Chapter
35 - Regulatory Deferral Accounts
Accounting
for Regulatory Deferral Accounts
Regulatory
Deferral Account Presentation
Regulatory
Deferral Account Disclosures
Chapter
36 - Mineral Resources
Accounting
for Mineral Resources
Accounting
for Stripping Costs
Mineral
Resources Presentation
Chapter
37 - Service Concessions
Overview
of Service Concessions
Service
Concession Disclosures
Liabilities
from Waste Electrical and Electronic Equipment
Hedges
of a Net Investment in a Foreign Operation
Distributions
of Non-cash Assets to Owners
Extinguishing
Financial Liabilities with Equity Instruments
Final Examination.....................................................................................................................................................452