Annual Review of Corporate Reporting 2020

by Steve Collings

  • Purpose and approach
  • Financial statements
  • Covid-19
  • Expectations for 2021


20 Mins
Course status: Not started
Released in December 2020
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Business combinations and groups under IFRS (Part 2)

by Rachel Farris

  • Identify subsidiaries
  • Joint arrangements
  • Identify associates
  • Accounting treatments

15 mins
Course status: Not started
Released in March 2022
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Business combinations and groups under IFRS (Part 1)

by Sarah Baxendale

  • Scope
  • Acquisition accounting
  • Goodwill
  • Subsequent accounting

20 Mins
Course status: Not started
Released in January 2022
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IFRS 2 - Accounting for share-based payments

by Sarah Baxendale

  • Types of arrangements
  • Equity-settled
  • Vesting conditions
  • Modify or cancel

25 mins
Course status: Not started
Released in November 2021
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Operating Segments – IFRS 8

by Rachel Farris

  • Scope of IFRS 8
  • Operating segments              
  • Reportable segments
  • Disclosure

15 Mins
Course status: Not started
Released in October 2021
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IFRS standard setting

by Kate Beeston

  • IFRS Foundation
  • IASB Standard Setting
  • Interpretations Committee
  • UKEB

15 Mins
Course status: Not started
Released in September 2021
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Impairment of assets (IAS 36)

by Sarah Baxendale

  • Impairment indicators
  • Individual assets and CGU’s
  • Goodwill
  • Reversals

20 Mins
Course status: Not started
Released in August 2021
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Thematic reviews

by Steve Collings

  • Introduction
  • Cash flow statement
  • Liquidity risk
  • Revenue

15 mins
Course status: Not started
Released in January 2021
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Cryptocurrencies

by Mark Wearden

  • The Basics
  • Accounting
  • Impact
  • Perspectives


20 mins
Course status: Not started
Released in June 2022
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IFRS 16 – Accounting for leases

by Rachel Farris

  • Scope of the standard
  • Recognition & measurement
  • Practical issues
  • Presentation & disclosure


15 mins
Course status: Not started
Released in July 2022
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