IAS 32: FINANCIAL INSTRUMENTS

It’s a little jumbo with accounting for financial instruments. This is so because several standards are referenced when it comes to the topic. These standards are IAS 32, IFRS 9, and IFRS 7. But hey! That should not stop you from getting your breakfast. So, I’ll go ahead to ask; have you had breakfast yet? First of all, before youContinue reading “IAS 32: FINANCIAL INSTRUMENTS”

IAS 24: RELATED PARTY TRANSACTIONS

Hey there. Welcome. Had breakfast yet? First of all, before you tackle this accounting standard, know that you’re a step from perfecting your knowledge in yet another standard. OBJECTIVES: At the end of this lecture, the student should be able to (a) Express a detailed conceptualization of who related parties are. (b) Distinguish between relatedContinue reading “IAS 24: RELATED PARTY TRANSACTIONS”

IFRS 8: OPERATING SEGMENTS

Hey there. Welcome. Had breakfast yet? First of all, before you tackle this accounting standard, know that you’re a step from perfecting your knowledge in yet another standard. OBJECTIVES: At the end of this lecture, the student should be able to (a) Express a detailed conceptualisation of what operating segments are. (b) Enforce the accountingContinue reading “IFRS 8: OPERATING SEGMENTS”

IAS 33: EARNINGS PER SHARE

Hey there. Welcome. Had breakfast yet? First of all, before you tackle this accounting standard, know that you’re a step from perfecting your knowledge in yet another standard. OBJECTIVES: At the end of this lecture, the student should be able to (a) Express a detailed conceptualisation of what earnings per share is. (b) Enforce theContinue reading “IAS 33: EARNINGS PER SHARE”

IFRS 15: REVENUE FROM CONTRACTS WITH CUSTOMERS.

Hey there. Welcome. Had breakfast yet? First of all, before you tackle this accounting standard, know that you’re a step from perfecting your knowledge in yet another standard. OBJECTIVES: At the end of this lecture, the student should be able to (a) Express a detailed conceptualization of what revenue recognition entails. (b) Enforce the accountingContinue reading “IFRS 15: REVENUE FROM CONTRACTS WITH CUSTOMERS.”

IFRS 16: LEASES

Hey there. Welcome. Had breakfast yet? First of all, before you tackle this accounting standard, know that you’re a step from perfecting your knowledge in yet another standard. OBJECTIVES: At the end of this lecture, the student should be able to (a) Express a detailed conceptualization of what a lease is. (b) Enforce the accountingContinue reading “IFRS 16: LEASES”

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