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Accountants moving into reporting roles

IFRS financial reporting

From the statements to revenue, leases, provisions, financial instruments, deferred tax and groups — the standards behind the numbers.

  1. 1
    Cash flow statement: the indirect method

    Lesson · 30 min · Members

  2. 2
    Accounting policies and notes

    Lesson · 20 min · Members

  3. 3
    The five-step revenue model

    Lesson · 25 min · Members

  4. 4
    Transaction price and allocation

    Lesson · 30 min · Members

  5. 5
    Over time or at a point in time

    Lesson · 30 min · Members

  6. 6
    Provisions and contingent liabilities

    Lesson · 25 min · Members

  7. 7
    Lease accounting for lessees

    Lesson · 35 min · Members

  8. 8
    Classifying financial instruments

    Lesson · 30 min · Members

  9. 9
    Deferred tax

    Lesson · 35 min · Members

  10. 10
    Events after the reporting period

    Lesson · 20 min · Members

  11. 11
    Business combinations and goodwill

    Lesson · 30 min · Members

  12. 12
    The consolidation worksheet

    Lesson · 40 min · Members

  13. 13
    Intercompany eliminations

    Lesson · 35 min · Members

  14. 14
    The Revenue Recognition Challenge

    Case · Quarter-end revenue under IFRS 15 at an industrial-technology company · Members

  15. 15
    The Financial Reporting Review

    Case · Review the controller's year-end draft before the auditors arrive · Members

  16. 16
    IFRS essentials

    Exam · 20 questions · Members

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