Corporate Reporting (Basic)

This syllabus extends candidates’ coverage of generally accepted accounting principles (GAAP), deepens their understanding of financial reporting and their ability to apply principles and practices to more complex situations.

Beginner 0(0 Ratings) 9 Students enrolled English
Created by ICAN Online Tutors
Last updated Fri, 17-Jan-2025
+ View more
Course overview

A. Ethical issues in and regulatory framework of corporate reporting 10% 1. Ethical issues in corporate reporting (a) Discuss professional accountants’ code of ethics as it relates to corporate reporting. (b) Discuss and evaluate the ethical considerations that may arise in corporate reporting, including ethical dilemmas. (c) Assess, recommend and justify actions to be taken where ethical issues arise in given corporate reporting scenarios. 2. Regulatory framework of corporate reporting (a) Discuss the need for convergence in international regulatory frameworks of financial reporting standards. (b) Evaluate the desirability, feasibility and implications of global financial reporting convergence using International Financial Reporting Standards (IFRS). (c) Differentiate between rules-based and principles-based accounting standards. (d) Assess the applicable regulations as sources of Nigerian GAAP; (e) Discuss the merits and demerits of international convergence of financial reporting standards. (f) Evaluate disclosures of corporate governance, chairman’s report and audit committee report as they relate to a company’s annual report. Evaluate, assess and apply ethical issues and regulatory frameworks to corporate reporting Evaluate and apply accounting standards to preparing reports on corporate performance and position Prepare and present financial statements of complex group Critically examine current issues in and beyond financial reporting Analyse, interpret and evaluate financial and non-financial information and disclosures REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 101 (g) Discuss the roles of Financial Reporting Council of Nigeria (FRCN) in financial reporting regulations and enforcement including IFRS compliance. B. Reporting of entity’s performance to stakeholders 20% 1. Performance reporting (a) Evaluate how different bases of measurement and recognition of assets and liabilities affect reported financial performance. (b) Apply accounting standards relating to performance reporting such as IFRS 15; IFRS 8; IFRS 5; IAS 33; and IAS 34 to the preparation of financial statements. (c) Formulate and evaluate entity’s accounting policies (including group entities) in accordance with the provisions of IAS 8. (d) Discuss the financial statement disclosure requirements on performance reporting (e) Prepare entity’s financial statements in accordance with legal requirements and applicable financial reporting standards. 2. Non- financial assets (a) Assess the effects of different recognition and measurement methods and timing of recognition of non-financial assets on reported financial position. (b) Discuss and appraise accounting treatments of non-current assets, such as: Property, Plant and Equipment - IAS 16; Intangible Assets - IAS 38; Investment Properties - IAS 40; Leases - IFRS 16; Non-current Assets Held for Sale - IFRS 5; Inventories -IAS 2; Agriculture – IAS 41; Accounting for Government Grants and Disclosure of Government - IAS 20; and Borrowing Costs - IAS 23. (c) Discuss the financial statement disclosure requirements for non-financial assets. 3. Non-financial liabilities (a) Evaluate how different methods and timing of recognition and measurement of non-financial liabilities affect reported financial position. (b) Appraise accounting treatments of non-financial liabilities, such as: Employees’ Benefits – IAS 19; Share-based Payment –IFRS 2; Income Tax – IAS 12; Provisions, Contingent Liabilities and Contingent Assets – IAS 37; and Leases - IFRS 16. (c) Discuss the financial statement disclosure requirements for non-financial liabilities. 4. Financial assets and liabilities (a) Determine and assess how different bases for recognition, measurement and classification of financial assets and financial liabilities impact on reported performance and position. (b) Appraise the accounting treatment of financial instruments (IFRS 7 and IFRS 9); borrowing costs (IAS 23); and government grant (IAS 20) including impairment and hedge accounting under IFRS 9 for financial assets and liabilities. REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 102 5. Segment reporting (a) Determine and assess the nature and extent of reportable segments (IFRS 8). (b) Discuss the nature of segment information to be disclosed and its overall impact on reported performance of the reporting entity. 6. Related party transactions Appraise the effect of related parties’ transactions and disclosures on reported performance in line with relevant accounting standards. C. Group financial statements 30% 1. Introduction to consolidating complex group structure (a) Identify and discuss complex group relationships including the criteria used to identify a subsidiary and an associate. (b) Identify and discuss the circumstances in which a group is required to prepare group financial statements and when an exemption can be granted. (c) Identify and discuss the criteria used to determine how different types of investment are recognised and measured. (d) Discuss and apply the treatment given to a subsidiary acquired exclusively with a view to its subsequent disposal. (e) Discuss why directors may not wish to consolidate a subsidiary and when this will be permitted. (f) Outline and apply the key definitions and accounting methods relating to interests in associates and joint arrangements. 2. Preparation of group financial statements of a complex group (a) Apply the provisions of relevant standards in determining the cost of acquisition in business combination under different scenarios. (b) Determine and apply appropriate procedures to be used in preparing group financial statements. (c) Determine, apply and disclose from financial information or other data in a given scenario, the amounts to be included in group financial statements in respect of acquisitions achieved one time or in stages involving subsidiaries, associates and joint ventures. (d) Calculate, determine and disclose, from financial information or other data in a given scenario, the amounts to be included in group financial statements in respect of full or partial disposals involving subsidiaries, associates and joint ventures. (e) Discuss and appraise how foreign currency transactions of a single entity or group entities are measured and accounted for in the financial statements. (f) Discuss and appraise how the financial statements of overseas entities are translated and consolidated. (g) Calculate, determine and disclose, from financial information or other data in a given scenario, the amounts to be included in group financial REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 103 statements relating to part of a group, the activities of which have been discontinued, or have been acquired or disposed of in the period. (h) Prepare group financial statements where necessary in (c) to (g) above. D. Current developments in and beyond financial reporting 20% 1. Global convergence of financial reporting and Nigerian Generally Accepted Accounting Principles (NGAAP) (a) Determine, discuss and apply the accounting treatment of issues arising from the first-time transition to international accounting standards, such as IFRS from NGAAP. (b) Discuss accounting issues relating to applicable Nigerian accounting standards after IFRS adoption. 2. New international accounting standards and exposure drafts (a) Discuss and apply newly issued international financial reporting standards that are effective 6 months from examination date. (b) Discuss and apply newly issued exposure drafts. (c) Discuss any current issue in relation to the conceptual framework for financial reporting. 3. Social, environmental and ethical reporting (a) Discuss the need for social, environmental and ethical reporting and why companies may engage in these types of reporting. (b) Appraise the impact of social, environmental and ethical factors on corporate performance measurement. 4. Sustainability and integrated reporting (a) Discuss the progress from social and environmental accounting to sustainability reporting. (b) Discuss the principles and content elements of Global Reporting Initiative (GRI) and United States (US) Sustainability Accounting Standards Board (SASB) frameworks for sustainability reporting. (c) Evaluate the impact of sustainability reporting on corporate performance measures. (d) Discuss the principles and contents of International Integrated Reporting Council (IIRC) Integrated Reporting (IR) framework. (e) Discuss the need for and advantages of integrated reporting. (f) Discuss the progress towards global adoption of integrated reporting. 5. Technology and soft skills in corporate reporting Discuss the following concepts in relation to corporate reporting: (a) Multiple capitals; (b) Integrated thinking; (c) Distributed ledger and related technologies; (d) Cloud computing; and REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 104 (e) Reporting in a virtual environment. E. Analysis of financial and other reports to appraise entity’s financial performance and position 20% 1. Suitability of accounting policies and reported numbers (a) Assess the suitability of an entity’s accounting policies to meet their reporting requirements. (b) Assess accounting treatments adopted in financial statements and assess their validity, suitability and acceptability. (c) Appraise the nature and validity of information disclosed in annual reports, including integrated reporting and other voluntary disclosures. (d) Appraise the nature and validity of items included in published financial statements. 2. Analyses, interpretation and appraisal of financial and other reports (a) Evaluate relevant indicators of financial and non-financial performance. (b) Analyse and evaluate the performance, including stock market performance, liquidity, efficiency and solvency of an entity using different techniques of analysis, such as: horizontal; vertical; ratios; trends; and common size. (c) Adjust reported earnings of an entity to make it comparable over time, with similar entities and industry average. (d) Assess the potential complex economic environment in which an entity operates, and its strategies based on financial and operational information contained within the annual report (such as Chairman and CEO/CFO business and performance reports, management commentary, corporate governance disclosures, financial summaries and highlights). (e) Make inferences from the analyses of information taking into account the limitations of the information, the analytical methods used and the business environment in which the entity operates. (f). Discuss and evaluate earnings management and creative accounting and assess their impact on the usefulness of ratios. 3. Limitations of financial analyses (a) Appraise the limitations of financial analyses. (b) Appraise the significance of inconsistencies and omissions in reported information in evaluating performance. Applicable Accounting Standards: ❖ Preface to IFRS ❖ The Conceptual Framework for Financial Reporting ❖ IAS 1 - Presentation of Financial Statements ❖ IAS 2 - Inventories ❖ IAS 7 - Statement of Cash Flows REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 105 ❖ IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors ❖ IAS 10 - Events after the Reporting Period ❖ IAS 12 - Income Taxes ❖ IAS 16 - Property, Plant and Equipment ❖ IAS 19 - Employee Benefits ❖ IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance ❖ IAS 21 - The Effects of Changes in Foreign Exchange Rates ❖ IAS 23 - Borrowing Costs ❖ IAS 24 - Related Party Disclosures ❖ IAS 26 - Accounting and Reporting by Retirement Benefit Plans ❖ IAS 27 - Separate Financial Statements ❖ IAS 28 - Investments in Associates and Joint ventures ❖ IAS 29 - Financial Reporting in Hyperinflationary Economies ❖ IAS 33 - Earnings per Share ❖ IAS 34 - Interim Financial Reporting ❖ IAS 36 - Impairment of Assets ❖ IAS 37 - Provisions, Contingent Liabilities and Contingent Assets ❖ IAS 38 - Intangible Assets ❖ IAS 40 - Investment Property ❖ IAS 41 - Agriculture ❖ IFRS 1 - First-Time Adoption of IFRS ❖ IFRS 2 - Share-based Payment ❖ IFRS 3 - Business Combinations ❖ IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations ❖ IFRS 6 - Exploration for and Evaluation of Mineral Resources ❖ IFRS 7 - Financial Instruments: Disclosures ❖ IFRS 8 - Operating Segments ❖ IFRS 9 - Financial Instruments ❖ IFRS 10 - Consolidated Financial Statements ❖ IFRS 11 - Joint Arrangements ❖ IFRS 12 - Disclosure of Interest in other entities ❖ IFRS 13 - Fair Value Measurement ❖ IFRS 14 - Regulatory Deferral Accounts ❖ IFRS 15 - Revenue from Contract with Customers ❖ IFRS 16 - Leases ❖ IFRS 17 - Insurance ❖ IFRS for SMEs ❖ NGAAP - SAS 32 - Statement for Not-for-profit

What will i learn?

  • repare and report information in financial statements and notes on complex singleentity, group (subsidiaries and associates) and all forms of business combinations;
  • Select, assess and present suitable accounting policies;
  • Analyse, interpret and evaluate financial information and disclosures
  • Prepare and analyse financial statements to show the position, performance, prospect and risks of business
  • Understand current issues in the reporting framework and corporate reporting;
Requirements
Curriculum for this course
248 Lessons 249:22:07 Hours
Video Lectures CR - STANDARD MAY '25 (Basic)
4 Lessons 11:21:11 Hours
  • CR Lesson 1 - Regulatory and Conceptual Frameworks & IAS 8
    02:46:31
  • CR Lesson 2 - IAS 24 and IFRS 13
    02:51:20
  • CR Lesson 3 - IFRS 8 and IFRS 2
    02:42:59
  • CR Lesson 4 - IAS 37 Provisions - Contingent Liabilities and Contingent Assets
    03:00:21
Lesson Notes CR - STANDARD MAY '25 (Basic)
12 Lessons 00:00:00 Hours
  • 01 - CR STANDARD Course Content MAY '25 Diet
    .
  • 02 - CR Regulatory & Conceptual Framework
    .
  • 03 - CR IAS 8 _ Acct. Policies, Changes in Acct. Estimates and Errors
    .
  • 04 - Conceptual Framework - NOV21 Question
    .
  • 05 - Conceptual Framework and IAS 8
    .
  • 06 - IAS 24 Related Party Disclosure
    .
  • 07 - IFRS 13 Fair Value Measurement
    .
  • 08 - Fair Value Measurement - MAY 2021 Question
    .
  • 09 - IFRS 8 Operating Segment
    .
  • 10 - IFRS 2
    .
  • 11 - CR IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
    .
  • 12 - CR IAS 37 Work Note
    .
Video Lectures CR - GROUP MAY '25 (Basic)
3 Lessons 08:32:16 Hours
  • CR Lesson 1 - Consolidation of Group Account
    02:41:46
  • CR Lesson 2 - Group Account Contd
    02:58:51
  • CR Lesson 3 - Consolidated Adjustment (7 Rules of Consolidation)
    02:51:39
Lesson Notes CR - GROUP MAY '25 (Basic)
5 Lessons 00:00:00 Hours
  • 01 - CR Past Question Guide (Up to May 24)
    .
  • 02 - Group Acct Notes Compilation
    .
  • 03 - Consolidated SOFP Solution
    .
  • 04 - CR Consolidation Adjustments
    .
  • 05 - CR Group Solution
    .
Video Lectures CR STANDARD Nov 24 Basic
19 Lessons 38:28:21 Hours
  • Regulatory and Conceptual Framework Including Ethics
    02:06:13
  • Introduction to IAS 24 - Related Party Disclosure
    01:43:32
  • IAS 37 Provisions
    02:10:39
  • IFRS 13 Fair Value Measurement
    02:16:37
  • Intangible Asset - IAS 38 and Tangible Asset - IAS 16
    02:01:20
  • PPE IAS 16 and Investment Property
    02:19:45
  • IFRS 2- Share Based Payment
    02:38:25
  • IAS 36 - Accounting for Impairment of Tangible Assets
    02:04:32
  • IFRS 5 _ Non - Current Assets Held for Sales and Discontinued Operations
    02:03:24
  • Corporate Reporting - IFRS2 Shared Based Payment
    03:20:43
  • IAS 12 Income Tax
    02:51:46
  • IFRS 14 - Regulatory Deferral Account
    03:12:48
  • IAS 41 Agriculture
    00:55:13
  • Interpretation of Financial Statement and Ratio Analysis
    03:01:38
  • Interpretation of Financial Statement and Ratio Analysis Cont'd
    00:49:47
  • IFRS 15 _ Revenue Recognition in Contracts With Customers
    01:53:00
  • Financial Instruments
    02:23:20
  • Financial Instrument Cont'd
    00:08:55
  • IFRS 16 - Lease
    00:26:44
Lesson Notes CR STANDARD Nov 24 Basic
30 Lessons 00:00:00 Hours
  • 1. CR Standard Course Contents
    .
  • 2. Regulatory & Conceptual Framework (including Ethics)
    .
  • 3. Accounting Policies, Changes in Accounting Estimates and Errors IAS 8
    .
  • 4. IAS 8; Q&A
    .
  • 5. IAS 24- Related Party Disclosure
    .
  • 6. IFRS 13 - Fair Value Measurement
    .
  • 7. IAS 37 Provisions, contingent liabilities and contingent assets
    .
  • 8. IFRS 2
    .
  • 9. IFRS 8- Operating Segment
    .
  • 10. CR - IAS 38, 16 & 40 Compiled
    .
  • 11. CR - Solutions to IAS 16 Questions
    .
  • 12. IFRS 2
    .
  • 13. IAS 36 - Impairment of Assets
    .
  • 14. CR - Impairment Question
    .
  • 16. IAS 19- (Employee benefits)
    .
  • 15. IFRS 5 Lecture Note
    .
  • 17. IAS 26- Retirement Benefit Plan
    .
  • 18. IFRS 15 - Revenue Recognition in Contracts with Customers
    .
  • 19. Worksheet on IFRS 2 and IAS 19
    .
  • 20. IAS 12 (Income Taxes)
    .
  • 21. IFRS 14 - Regulatory Deferred Account
    .
  • 22. IFRS 12 - Disclosure of Interest in Other Entities
    .
  • 23. IAS 34 - Interim Financial Reporting
    .
  • 24. IAS 41 -- Agriculture
    .
  • 25. Ratio Analysis
    .
  • 26. Ratio Analysis Solution
    .
  • 27. IFRS 9, 32 and IAS 32 Financial instrument
    .
  • 28. Financial instruments Solution
    .
  • 29. IOT NOV 2024 CR MOCK EXAM
    .
  • 30. IOT CR - MOCK EXAM Solution
    .
Video Lectures CR GROUP Nov 24 Basic
21 Lessons 51:14:59 Hours
  • IFRS 10 - Group Accounts _ 1
    01:55:49
  • IFRS 10 - Group Accounts _ 2
    03:06:52
  • IFRS 10 - Group Accounts Cont'd _ 3
    02:48:18
  • IFRS 10 Group account
    00:01:28
  • IFRS10 Group Account (SOFP and Adjustment)
    03:02:32
  • IAS28 Investment in Associate
    02:48:36
  • Consolidation of Both SOFP & Profit and Loss
    00:40:02
  • Consolidation of Both SOFP & Profit and Loss Cont'd
    02:07:59
  • Investment in Associate Profit and Loss
    02:52:04
  • IFRS 3 Business Combination
    01:24:08
  • Complex Group Sub Subsidiaries
    02:58:20
  • Complex Group 2 Disposal of Sub
    03:00:20
  • Disposal of Subsidiaries
    03:11:18
  • Complex Financial Statement 2
    01:54:20
  • Complex Group Disposals Cont'd
    03:22:11
  • Fellow Subsidiary
    03:02:47
  • Fellow Subsidiaries Profit or Loss
    03:13:18
  • Foreign - Subsidiary
    02:41:05
  • Foreign Sub Cont'd
    02:07:53
  • Foreign Subsidiary Profit or Loss
    02:08:58
  • Cash Flow
    02:46:41
Lesson Notes CR GROUP Nov 24 Basic
28 Lessons 00:00:00 Hours
  • 1. IFRS 10 - Group Account
    .
  • 2. IFRS 10 - Group Account (SOFP and adjustment)
    .
  • 3. CR IAS 28 - Investment in Associates
    .
  • 4. Combination of PROFIT OR LOSS (income statements) AND SOFP
    .
  • 5. Solution to Combined Group New
    .
  • 6. Investment in Associate P or L
    .
  • 7. Investment in Associate P or L (Solution to Questions)
    .
  • 8. IFRS 3 – Business combination (Piecemeal acquisition)
    .
  • 9. Solution to Piecemeal Acquisition
    .
  • 10. CR Group Complex Financial Statement Sub Subsidiary
    .
  • 11. CR Group Complex FS Solution
    .
  • 12. CR Group Complex 2 Solution
    .
  • 13. CR Group Complex Disposal Solution
    .
  • 14. Fellow Subsidairy
    .
  • 15. Solution to Fellow Sub
    .
  • 16. Fellow Subsidiaries Profit or Loss
    .
  • 17. Foreign SUB
    .
  • 18. Foreign Subsidiary SOFP Solution
    .
  • 19. Additional note to Group Complex Accounts
    .
  • 20. CR - BEYOND FIN. REPORTING
    .
  • 21. Foreign Subsidiary Profit or Loss
    .
  • 22. Solution to Foreign Sub Profit or Loss
    .
  • 23. Statement of Cash Flow - IAS 7 (full note)
    .
  • 24. Cash Flows Format
    .
  • 25. GROUP CASH FLOW Solution new
    .
  • 26. Cash Flow Solution for Amortized Cost
    .
  • 27. IOT NOV 2024 CR MOCK EXAM
    .
  • 28. IOT CR - MOCK EXAM Solution
    .
Video Lectures CR STANDARD May 24 Basic
16 Lessons 37:05:59 Hours
  • Conceptual and Regulatory Framework and IFRS 8
    02:55:31
  • IAS 2, IAS8, and IAS 10
    02:55:20
  • IFRS 2 Share Based Payment and IAS 8 Changes In Accounting Policy, Estimate and Error
    01:52:02
  • IAS 36 Impairment of Assets
    02:25:40
  • IAS 8 Cont'd and IAS 38
    02:11:06
  • IFRS 5 Review of IAS 36 Conventional accounting issues
    02:29:37
  • IAS 12 AND IFRS 13
    03:08:25
  • IAS 16 part 1
    01:27:16
  • IAS 16 part 2
    01:04:38
  • IAS 19 And IAS 40
    03:13:29
  • IAS 37 and IAS 40
    02:57:40
  • IAS 40
    02:12:00
  • IFRS 15
    01:47:43
  • IFRS 16
    03:27:25
  • Financial Instrument
    01:53:07
  • Financial Instrument 2
    01:05:00
Lesson Notes CR STANDARD May 24 Basic
24 Lessons 00:00:00 Hours
  • 1. CR IFRS 8 - Operating Segment
    .
  • 2. CR - Regulatory & Conceptual Framework
    .
  • 3. CR IAS 2 - Inventory
    .
  • 4. CR IFRS 2 - Shared Based Payment
    .
  • 4b. IFRS 2- Solutions to Illustration 1-3
    .
  • 5. CR - IAS 8
    .
  • 6. CR - IAS 38...
    .
  • 6b. IAS 38 - Solution to Illustration 1, 2 & 3.pdf
    .
  • 7. CR IAS 10 - Events Occurring After Reporting Period
    .
  • 7b. Class assessment on IAS 10
    .
  • 7c. Solution to Class Assessment on IAS 10
    .
  • 8. IAS 36 Impairment of Assets
    .
  • 8b. IAS 36 CASE STUDY – ICAN Professional Exam
    .
  • 9. Rationale for Investment Appraisal
    .
  • 10. CR - IAS 12
    .
  • 11. IAS 16- PPE
    .
  • 12. IFRS 5 Lecture Note
    .
  • 13. CR - IFRS 13
    .
  • 14. CR - IFRS 16
    .
  • 15. CR - IAS 40
    .
  • 16. CR - IAS 37
    .
  • 17. CR - IAS 19
    .
  • 18. IFRS 15 Revenue Recognition in Contracts with Customers
    .
  • 19. CR Financial Instruments 2 Solution
    .
Video Lectures CR GROUP May 24 Basic
18 Lessons 39:57:48 Hours
  • Preparation and Presentation of Financial Statement
    03:07:36
  • Preparation and Presentation of Financial Statement Cont'd
    02:56:10
  • SOFP
    02:57:34
  • Consolidated SOFP Cont'd
    03:03:53
  • Consolidated SOCI
    02:54:37
  • CSOCI 2 and Investment in Associate IAS 28
    02:57:24
  • Investment in Associate IAS 28
    02:40:00
  • Investment in Associate Conclusion
    02:52:25
  • IAS 28 Conclusion
    02:20:50
  • Complex Group
    00:17:43
  • Complex Group 2
    00:22:23
  • Complex Group Conclusion
    01:40:09
  • IAS 7 Cashflow
    00:53:34
  • IAS 7 Cashflow Statement Conclusion
    02:02:10
  • Foreign Subsidiaries and IAS 21
    02:50:54
  • IAS 33 EPS
    01:43:57
  • Ratio Analysis
    01:14:52
  • Final Revision
    03:01:37
Lesson Notes CR GROUP May 24 Basic
10 Lessons 00:00:00 Hours
  • 1. CR GROUP MAY 2024 Course Content
    .
  • 2. CR GROUP Compiled Lesson Notes
    .
  • 3. CR Group Solution - CSOFP
    .
  • 4. CR Group CSOFP & CSOCI Conclusion
    .
  • 5. CR Group Investment in Associate Solution
    .
  • 6. CR Group Cashflow Solution
    .
  • 7. CR Group Foreign Subsidiaries Solution
    .
  • 8. CR Financial Instrument
    .
  • 9. CR Financial Instruments Solution
    .
  • 10. CR - IOT MAY 24 MOCK EXAM
    .
Video Lectures CR STANDARD Nov 23 Basic
12 Lessons 22:55:12 Hours
  • IAS 19 Employee Benefits
    02:21:32
  • IFRS 13 Fair Value Measurement
    02:05:39
  • IFRS 15 Revenue Recognition in Contracts with Customers
    02:27:24
  • IFRS 16 Leases
    02:13:20
  • IFRS 8 Operating Segments
    02:03:57
  • IFRS 2 Share Based Payments
    01:56:39
  • IAS 41 Agriculture
    02:11:06
  • IFRS 6 Exploration for and Evaluation of Mineral Resources
    00:37:53
  • IFRS 14 Regulatory Deferral Account
    00:29:07
  • IFRS 14 Regulatory Deferral Account Cont
    00:54:25
  • STANDARD Revision
    01:55:15
  • CR- MOCK REVISION
    03:38:55
Lesson Notes CR STANDARD Nov 23 Basic
12 Lessons 00:00:00 Hours
  • 0a. CR TREND 2014 TO 2018
    .
  • 0b. PROF PAST QUESTIONS TREAD-CHAPTERS BASIS
    .
  • 1a. EMPLOYEE BENEFITS.pptx
    .
  • 1b. Questions on IAS 19 employee benefit
    .
  • 1c. IAS 19 SOLUTION NOV 23.xlsx
    .
  • 2. IFRS 15 REVENUE RECOGNITION IN CONTRACTS WITH CUSTOMERS.pptx
    .
  • 3a. IFRS 13.pptx
    .
  • 3b. IFRS 13 NOV 23 SOLUTION.xlsx
    .
  • 3c. IFRS & IAS Summary
    .
  • 3c. IFRS & IAS Summary
    .
  • 5a. IFRS 16.pptx
    .
  • 5b. QUESTIONS ON IFRS 16
    .
Video Lectures CR GROUP Nov 23 Basic
19 Lessons 39:46:21 Hours
  • COMPLEX GROUPS
    02:20:01
  • CR MOCK REVISION
    03:38:55
  • INTERPRETATION OF FINANCIAL STATEMENT
    02:01:18
  • FOREIGN Conclusion
    01:24:33
  • FOREIGN SUBSIDIARIES AND IAS 21
    02:56:34
  • IAS 7 GROUP CASHFLOW STATEMENTS Cont
    02:10:27
  • IAS 7 GROUP CASHFLOW STATEMENTS
    01:23:12
  • COMPLEX GROUP 3
    01:49:57
  • COMPLEX GROUP DISPOSAL OF SUBSIDIARY
    02:06:05
  • COMPLEX GROUP 2
    01:49:13
  • Conceptual and Regulatory Framework
    01:49:20
  • Group SOCI and INVESTMENT IN ASSOCIATE
    02:14:30
  • CONSOLIDATED SOFP AND SOCI Cont
    01:40:47
  • CONSOLIDATED SOFP AND SOCI
    00:51:26
  • ADJUSTMENTS SOFP CONCLUSION
    01:54:47
  • SOFP ADJUSTMENTS
    03:01:50
  • GROUP FINANCIAL STATEMENT (SOFP)1
    02:33:22
  • FINANCIAL STATEMENT 2
    02:53:53
  • DOUBLE ENTRY AND IAS 1
    01:06:11
Lesson Notes CR GROUP Nov 23 Basic
11 Lessons 00:00:00 Hours
  • 0. CR COURSE PLAN NOV 2023
    .
  • 0a. NPT-Pathfinder Course Chart_v2 -Prof
    .
  • 1. CR LESSON 1 & 2
    .
  • 2. CR lesson 2
    .
  • 3. Double entry Solution Jul 22 18h38
    .
  • 4. CR YOMIGHT LESSON 123
    .
  • 5a. CR YOMIGHT LESSON 1234
    .
  • 5b. CR GROUP 1 SOLUTION Aug_05_12_51
    .
  • 6a. General Journal Entries
    .
  • 6b. ACCOUNTING & FINANCE DICTIONARY - By Olumuyiwa Adebayo
    .
  • 7a. CR YOMIGHT LESSON 12345
    .
STUDY PACK
1 Lessons 00:00:00 Hours
  • Corporate-Reporting.pdf
    .
PATHFINDER
3 Lessons 00:00:00 Hours
  • ICAN CR Past Questions 2014 - Nov 2024
    .
  • 1. prof mar-jul20.pdf
    .
  • 2. prof nov21.pdf
    .
+ View more
Other related courses
112:11:11 Hours
Updated Sat, 14-Dec-2024
0 3 ₦15,000
129:29:05 Hours
Updated Sat, 14-Dec-2024
0 5 ₦15,000
143:14:05 Hours
Updated Sat, 14-Dec-2024
0 3 ₦20,000
262:55:28 Hours
Updated Sat, 14-Dec-2024
0 9 ₦20,000
About instructor

ICAN Online Tutors

11 Reviews | 1252 Students | 106 Courses
Student feedback
0
0 Reviews
  • (0)
  • (0)
  • (0)
  • (0)
  • (0)

Reviews

₦20,000
Includes: