دورة خبير المعايير المحاسبية في 6 ساعات (باللغة الانجليزية)

Identify and map the four financial statements, including the income statement, balance sheet, cash flow statement, and statement of changes in equity, and discuss revenues, expenses, and other comprehensive income.

Introduce real financial statements, including the balance sheet, income statement, and cash flow statement, plus other comprehensive income and changes in equity for financial position.

Explore the balance sheet by examining assets, liabilities, and equity, including current and non-current assets and cash, plus the operating cycle and net assets relationships.

Learn the balance sheet structure, detailing current and non-current assets such as cash, inventories, PPE, intangibles, and investments in subsidiaries and associates, alongside liabilities and equity.

Explore cash and cash equivalents within current assets, detailing evaluation methods, line-item presentation, and treatments like restricted cash, post-dated cheques under three months, and bank overdrafts.

Explore cash and cash equivalents, current assets, and short-term deposits as disclosed in financial statements. Analyze balance sheet implications and credit risk considerations for cash disclosures.

Explore trade receivables and other debit balances within current assets, guided by IFRS 9 concepts such as amortized cost and present value, including the effective interest rate for revenue recognition.

Explain the initial recognition of accounts receivable in trade receivables, detailing settlement, discount methods (gross vs net), sales discounts and returns, and contra accounts in perpetual and periodic systems.

Explore the valuation of receivables by analyzing accounts receivable, expected credit losses, historical rates, and aging, using simplified and general IFRS 9 approaches to estimate allowances.

Learn how factoring of receivables works, including fees, outstanding balances, and cash related to accounts receivable.

Explain how trade receivables disclosure in financial statements covers gross balance, impairment and expected credit loss, allowances, movements between beginning and ending balances, and the impact on the income statement.

Explore other debit balances and how prepaid expenses such as prepaid rent and prepaid insurance are recorded, along with related entries for advances to suppliers and subscription expenses.

Explore the disclosure of other debit balances in financial statements. Learn how category-specific treatment, advances to suppliers, prepaid expenses, and other prepayments are presented.

Examine due from and due to related parties, including accounts receivable and accounts payable, within current and non-current assets, with attention to related party disclosure policies in the middle market.

Explore related party disclosures in financial statements, covering due from and due to related parties, closing balances, transaction nature, and how these items appear in current assets and current liabilities.

Explore inventory categories: raw materials, work in progress, finished goods, spare parts and apply lower of cost or net realizable value with fifo, weighted average, or specific identification.

Explore perpetual and periodic inventory systems, and learn how they affect inventory, cost of goods sold, and related accounts (receivable, payable), along with discounts, purchases, and freight considerations.

Explore how different cost flow assumptions—FIFO, weighted average, moving average, and specific identification—affect cost of goods sold and ending inventory under perpetual and periodic systems.

Apply the lower of cost or net realizable value to inventory, using loss or cost of goods sold methods, and recognize allowances or reversals for declines, slow-moving items, and recoveries.

This lecture outlines inventory disclosure in financial statements, detailing categories such as raw materials, work in progress, and finished goods, plus slow-moving inventory, contra accounts, and year-end provisions.

Explain the concepts of property, plant and equipment and fixed assets. Compare cost and revaluation models under IFRS, and discuss depreciation and impairment.

Apply the cost principle to ppe by capitalizing costs for land, land improvements, buildings, machinery, vehicles, and furniture and fixtures, including construction period interest and ready for use.

Compare capital expenditures and operating expenditures to show when costs are recorded as assets versus expenses. Explain repair versus improvement and how maintenance affects financial treatment and operating efficiency.

Calculate depreciation expense using straight-line, units-of-activity, and double-declining balance methods, considering depreciable base, cost, residual value, and useful life to determine book value and accumulated depreciation.

Learn how to dispose of PPE by calculating depreciation and book value, recognizing cash proceeds, and recording gains or losses in the context of retirement and salvage value.

Assess impairment of PPE by comparing carrying value with recoverable amount, using value in use or fair value less cost to sell, guided by impairment indicators.

Analyze intangible assets and long-lived assets treatment under cost and revaluation models, including amortization, depreciation, impairment, and items like software, patents, copyrights, trademarks, and goodwill.

Apply cost principle to intangible assets by distinguishing purchased versus internally generated assets, and outline capitalization criteria for development and feasibility costs.

Differentiate finite and infinite life of intangibles by examining amortization implications for trademarks, copyrights, patents, franchises, licenses, and goodwill.

Explore how to disclose intangible assets in FS, including categories and software, and understand disposals, depreciation, and accumulated amortisation.

Explore IFRS 16 concepts, including the right of use assets, lease liabilities, and prepaid expenses with the present value of lease payments under identified assets and operating leases.

Differentiate between operating and financial leases by identifying rights to obtain economic benefits, how assets are used, and the impact on lease liabilities under IFRS 16.

Explore financial leases, recognizing right-of-use assets and lease liabilities. Measure lease payments at present value, depreciate PPE by straight-line method, and apply incremental borrowing rate and non-cancellable period options.

Explore the basic accounting treatment for financial leases, including initial recognition of the right of use asset and lease liability, present value of lease payments, and depreciation.

Explore IFRS 16 disclosures in financial statements, focusing on right-of-use assets, lease liabilities, net book value, depreciation, interest, and the presentation of current and non-current portions.

Explore IFRS investment concepts from initial recognition to subsequent measurement. Learn about bonds and equity investments, fair value through profit and loss, OCI, subsidiaries, and associates.

Explore the initial recognition of investments in bonds and their subsequent measurement, including fair value at acquisition, discount or premium, interest revenue, and amortization using the effective interest rate method.

Explore how to account for the sale of investments in bonds, including calculating carrying values, recording cash proceeds, and recognizing gains or losses under Indian and RBI guidelines.

Explore the initial recognition of equity investments at fair value through P&L and OCI, and subsequent measurement under trading and non-trading models with unrealized gains or losses.

Explore how to apply the equity method for investments in associates with ownership between 20% and 50% and significant influence, including recognizing net income, retained earnings, and dividends.

Explore how to consolidate investments in subsidiaries when the parent owns over 50%, including control, fair value adjustments, goodwill, and elimination of intra-group balances in consolidated financial statements.

Explore how investments are categorized and disclosed in financial statements, including current and non-current assets, subsidiaries, and fair value through OCI or profit and loss, affecting equity and retained earnings.