FIN – UNIT 7 course recording

Key Learning Outcomes At the end of this unit you will be able to: 1.Describe the nature of property, plant and equipment. 2. Explain and account for property, plant and equipment during its useful life. 3. Explain and account for borrowing costs in relation to a qualifying asset. Download Slides Units 5-7 IAS 23 outlines […]

FIN – UNIT 6 course recording

Learning outcome At the end of this unit you will be able to: 1. Explain and identify the key principles of fair value measurement, along with the related disclosure requirements. Download Slides Units 5-7

FIN – UNIT 5 course recording

Key Learning outcomes  At the end of this unit you will be able to: 1.Explain and account for foreign currency transactions and balances. 2. Determine the functional currency. 3. Explain and account for the translation of financial statements of an entity from its functional currency to its presentation currency. Download Slides Units 5-7

FIN – UNIT 4 course recording

Learning outcome  At the end of this unit you will be able to: 1. Explain the purpose of tax effect accounting. 2. Calculate and account for current tax. 3. Calculate and account for deferred tax. 4. Explain and account for changes in prior year taxes. 5. Explain and account for income tax expense. Download Slides […]

FIN – UNIT 3 course recording

Learning outcome  At the end of this unit you will be able to: 1. Identify, measure and recognise revenue from contracts with customers. Step 1 – Identify the contract(s) with a customer Step 2 – Identify the separate performance obligations Step 3 – Determine the transaction price Step 4 – Allocate the transaction price Step […]

FIN – UNIT 2 course recording

You can click the button below the audio to jump to each learning points Learning outcome At the end of this unit you will be able to: 1. Advise on the requirements for financial statements. 2. Prepare, analyse and explain a complete set of financial statements. 3. Explain and account for changes in accounting policies, […]

FIN – exam preparation

Video: Video – Exam prep A video  (Click to view)  Video – Exam prep B video (Click to view)  Slides: Exam Prep S1 Exam Prep S2  

FIN – UNIT 1 course recording

  You can click the button below the audio to jump to each learning points Learning outcome 1. Describe the purpose of financial reporting. 2. Analyse the reporting requirements of an entity based on the national regulatory framework including whether an entity is a reporting entity. 3. Explain the interaction between the national and international […]

Exam preparation 2

Units Map – shortcut  Unit 1 ; Unit 2 ; Unit 3 ; Unit 4 ; Unit 5; Unit 6; Unit 7 ; Unit 8 ; Unit 9 ; Unit 10; Unit 11 Unit 12 ; Unit 13 ; Unit 14; Unit 15 Unit 16; Unit 17 Exam Preparation series 1 Exam Preparation series 2 […]

Exam preparation 1

Units Map – shortcut  Unit 1 ; Unit 2 ; Unit 3 ; Unit 4 ; Unit 5; Unit 6; Unit 7 ; Unit 8 ; Unit 9 ; Unit 10; Unit 11 Unit 12 ; Unit 13 ; Unit 14; Unit 15 Unit 16; Unit 17 Exam Preparation series 1 Exam Preparation series 2 […]