Financial Reporting (Premium)

Financial accounting from the Foundation level is taken up a notch to financial reporting in the context of more complex events and transactions with a greater emphasis on compliance with regulations including international accounting standards and generally accepted accounting principles. Candidates will be expected to demonstrate an understanding of and competence in financial statements preparation, analysis, interpretation and reporting

Beginner 0(0 Ratings) 189 Students enrolled English
Created by ICAN Online Tutors
Last updated Tue, 05-Mar-2024
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Course overview

A. Conceptual and regulatory frameworks for financial reporting 10% 1. Conceptual Framework (a) Explain the meaning and purpose of conceptual framework. (b) Explain the objectives, qualitative characteristics and limitations of financial statements. (c) Discuss the underlying assumptions in preparing financial statements. (d) Identify users of financial statements and their information needs. (e) Identify and discuss the elements of financial statements. (f) Explain the concept of capital maintenance. (g) Differentiate between principle-based and rule-based financial reporting frameworks. (h) Discuss accrual and cash bases of accounting. (i) Discuss financial statements in relation to reporting entities under the conceptual framework Explain accounting and reporting concepts, frameworks and practice Analyse and interpret financial statements Account for transactions in financial statements of public and private sector entities Understand recent developments in financial Prepare financial statements reporting of private and public entities Ethical considerations in financial reporting REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 54 2. Regulatory framework (a) Discuss the need for a regulatory framework in financial reporting. (b) Identify and discuss laws, regulations, accounting standards and other requirements that govern the preparation of financial statements. (c) Identify and discuss relevant provisions of Companies and Allied Matters Act 2020, and special pronouncements by regulatory authorities (CBN, NDIC, FRCN, NAICOM, NSE, SEC, PENCOM, etc.). (d) Explain the standard setting process of International Accounting Standards Board (IASB) and the relationship with national standard setters. (e) Discuss the process for revision of standards. (f) Discuss the process of adoption of IFRSs and application of local standards. (g) Explain the peculiar nature and relevant frameworks of specialized, not-forprofit and public sector entities including IFRS, national standards and International Public Sector Accounting Standards (IPSAS). B. Accounting standards and policies relating to specific transactions in financial statements 20% 1. Tangible non-current assets Calculate, where necessary, discuss and account for tangible non-current assets in accordance with the provisions of relevant accounting standards (IAS 16, IAS 20, IAS 23, IAS 40, IFRS 5, and IFRS 16). 2. Intangible non-current assets (IAS 38) Calculate, where necessary, discuss and account for intangible non-current assets in accordance with the provisions of IAS 38. 3. Impairment of tangible and non-intangible assets (IAS 36) Calculate, where necessary, discuss and account for impairment of tangible and intangible non-current assets (excluding financial assets and liabilities) in accordance with the provisions of IAS 36. 4 Fair value measurement, financial assets and liabilities (a) Differentiate between debt and equity financial instruments. (b) Calculate, where necessary, discuss and account for financial instruments using amortised cost or fair value measurement in accordance with the provisions of relevant accounting standards (IAS 32, IFRS 7, IFRS 9 and IFRS 13) with respect to measurement (including fair value and amortised cost), recognition, de-recognition and disclosures, excluding hedging but including simple impairment cases. REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 55 5. Inventories and revenue from contracts (IAS 2, IFRS 15) Calculate, where necessary, discuss and account for inventories and revenue from contracts in accordance with the provisions of relevant accounting standards (IAS 2 and IFRS 15). 6. Provisions, contingent liabilities and assets, and events after the reporting period (IAS 10, IAS 37) Calculate, where necessary, discuss and account for provisions, contingent liabilities and assets as well as events after the reporting period in accordance with the provisions of relevant accounting standards (IAS 10, IAS 37). 7. Income taxes (IAS 12) Calculate, where necessary, discuss and account for income tax including current and deferred tax in accordance with the provisions of IAS 12. 8. Earnings per share (IAS 33) Calculate, discuss and account for earnings per share (EPS) in accordance with provisions of IAS 33. C. Preparation and presentation of general purpose financial statements 20% Preparation of financial statements 1. Discuss accounting policies and changes in accounting policies in accordance with the provisions of IAS 8, where necessary. 2. Prepare and present general purpose financial statements including statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and relevant notes in accordance with IAS 1. 3. Prepare and present statement of cash flows for single entities in accordance with IAS 7, using direct and indirect methods. 4. Prepare value added statement and five year financial summary in accordance with Companies and Allied Matters Act 2020. D. Preparing and presenting financial statements of simple group (parent, one subsidiary and an associate) 25% 1. Understanding a simple group (a) Explain the concept of group especially a simple group and the objectives of preparing group financial statements. (b) Discuss the provisions of the relevant accounting standards for the preparation and presentation of financial statements of simple group – (IAS 27, IAS 28, IFRS 3 and IFRS 10), including the use of fair value for non-controlling interest. REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 56 (c) Calculate non-controlling interest using alternative methods and effect necessary adjustments required to prepare the financial statements of simple group. 2. Preparation and presentation (a) Prepare and present statement of financial position of a simple group (one subsidiary and an associate in accordance with the provisions of relevant standards (IAS 1, IAS 27, IAS 28, IFRS 3 and IFRS 10). (b) Prepare and present statement of profit or loss and other comprehensive income of a simple group (one subsidiary and an associate), in accordance with the provisions of relevant standards (IAS 1, IAS 27, IAS 28, IFRS 3 and IFRS 10). (c) Prepare and present statement of cash flows of a simple group (one subsidiary and an associate), in accordance with the provisions of IAS 7. (d) Discuss management disclosures, analysis and commentaries on financial statements. E. Analyses and interpretation financial statements 20% 1. Analyses of financial statements (a) Identify and discuss types of analyses and interpretation of financial statements. (b) Discuss various aspects of financial position and performance that may be assessed (profitability, liquidity/solvency, gearing, investors’ returns) through the analyses and interpretation of financial statements. (c) Define ratio, identify and calculate various types of ratios used in the assessment of financial position and performance of a business entity. (d) Analyse and interpret computed ratios and assess the current period financial position and performance of a business entity in comparison to: (i) Its prior period; (ii) Another given entity for the same period; and (iii) Industry average for the same period. (e) Analyse and interpret computed ratios and assess the current period financial position and performance of a simple group (one subsidiary and associate) in comparison to: (i) Its prior period; (ii) Another given simple group entity for the same period; and (iii) Industry average for the same period. (f) Discuss the use of statement of cash flows in assessing liquidity and compare its usefulness with that of a statement of profit or loss and other comprehensive income when assessing liquidity and going concern of a business entity. REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 57 (g) Explain the use of earnings per share (EPS) in assessing the performance of corporate entities in the capital market, especially capital market reaction to earnings announcement. (h) Where necessary, write reports as may be required when analysing and interpreting the financial position and performance of a business entity and simple group, drawing conclusions, making recommendations and giving advice from the perspectives of different stakeholders. 2. Limitations of analyses and interpretation of financial statements (a) Discuss the limitations of historic financial information in the analyses and interpretation of financial statements. (b) Explain how financial statements may be manipulated and discuss the impact of window dressing and creative accounting on calculated ratios and how they can distort analyses and interpretation of financial statements. (c) Explain how analyses and interpretation of financial statements of specialized and not-for-profit organizations differ from those of profitoriented organizations. (d) Explain why earnings per share (EPS) trend may be a better indicator of performance when compared with a company’s profit trend and discuss the limitations of using EPS as a performance measure. (e) Explain why and how the use of consolidated financial statements might limit analyses and the use of interpretation techniques. (f) Discuss the use of other information, including non-financial information relevant to the assessment of an entity’s performance. F. Ethics and current developments in financial reporting 5% 1. Discuss and apply ethical issues in financial reporting. 2. Discuss developments around the inclusion of non-financial information in financial reporting. 3. Discuss new accounting standards in issue as may be specified from time to time. 4. Discuss the application of block chains and related technologies REGULATIONS AND EXAMINATIONS SYLLABUS FOR ICAN 5

What will i learn?

  • Explain the importance of regulatory frameworks for accounting and reporting
  • Explain the importance of regulatory frameworks for accounting and reporting
  • Identify and state the laws, regulations, accounting standards and other requirements that govern the preparation of financial statements by public and private sector entities
  • Account for specific transactions in accordance with relevant international accounting standards
  • Draft and present financial statements, or extract from them, of an entity and simple groups in accordance with its chosen policies and in accordance with International Financial Reporting Standards (IFRS) and local laws;
  • Assess the circumstances in which the use of IFRS may not be required for companies
Requirements
  • No Requirements
Curriculum for this course
266 Lessons 00:00:00 Hours
Video Lectures FR Standard Nov 24 (Premium)
3 Lessons 00:00:00 Hours
  • REGULATORY AND CONCEPTUAL FRAMEWORK and IAS 2
    00:00:00
  • IAS 1 Presentation Of Financial Statement.
    00:00:00
  • IAS 2 Cont'd and IAS 20
    00:00:00
Lesson Note- FR Standard Nov 24 (Premium)
6 Lessons 00:00:00 Hours
  • 1. FR Standard Course Content
    .
  • 2. FR - Regulatory and Conceptual Framework
    .
  • 3. FR - IAS 2 - Nov 24
    .
  • 4. IAS 1 - PRESENTATION OF FIN. STATEMENT & DOUBLE ENTRY
    .
  • 5. FR - IAS 20
    .
  • 6. FR - IAS 20 Solutions
    .
Lesson Note -FR Group - Nov 24 - Premium
1 Lessons 00:00:00 Hours
  • 1.FR Group Course Content
    .
Video Lectures FR GROUP May 24 Premium
17 Lessons 00:00:00 Hours
  • Preparation and Presentation of Financial Statement
    00:00:00
  • Consolidated SOFP 1
    00:00:00
  • Group Financial Statement
    00:00:00
  • Consolidated SOFP 2
    00:00:00
  • CSOFP Conclusion and CSOCI
    00:00:00
  • Consolidated SOCI 2 Conclusion
    00:00:00
  • Investment in Associate
    00:00:00
  • Investment In Associate 2
    00:00:00
  • Investment In Associate Conclusion
    00:00:00
  • Published Account
    00:00:00
  • PUBLISHED ACCOUNT Conclusion
    00:00:00
  • IAS 7 CASHFLOW STATEMENT
    00:00:00
  • CASHFLOWS STATEMENT 2
    00:00:00
  • IAS 33 EPS
    00:00:00
  • IAS 33 EPS CONCLUSION
    00:00:00
  • RATIO ANALYSIS
    00:00:00
  • Revision Group
    00:00:00
Lesson Notes FR GROUP May 24 Premium
24 Lessons 00:00:00 Hours
  • 7b. FR CONSOLIDATED ADJUSTMENTS Feb 18 19h23
    .
  • 16. FR- IOT MAY_24 MOCK EXAM
    .
  • 15. FR Financial Instrument
    .
  • 14b. FR Group Ratio ANalysis Solution Apr 13 17h27
    .
  • 14. FR Group IAS 33 Solution Conclusion Apr 13 15h50
    .
  • 13. FR Group- IAS 7 Cashflow Statement Solution 1Mar 30 16h58
    .
  • 12. FR Group Published Solution Mar 29 16h37
    .
  • 11. FR GROUP Lesson 123456 to END
    .
  • 10b. FR Group Investment in Associate Conclusion Solution Mar 23 15h40
    .
  • 10. FR Group Publishedd Account Solution Mar 23 16h29
    .
  • 9. FR GROUP Lesson 123456
    .
  • 8. FR Group Investment Associates Solution Feb 24 17h08
    .
  • 1. FR GROUP Contents MAY 2024
    .
  • 7. FR Group CSOCI Conclusion SolutionFeb 17 17h05
    .
  • 6. FR GROUP Lesson 12345
    .
  • 5c. QUESTION 12-HANDSOME PLC[1] annotate
    .
  • 5b. FR Group SOFP Conclusion Solution Feb 10 17h03
    .
  • 5. FR GROUP Lesson 1234
    .
  • 4b. FR Group Lesson 3 Solution Feb 3 17h02
    .
  • 4b. FR Group Lesson 3 Solution Feb 3 17h02
    .
  • 4. FR GROUP Lesson 123
    .
  • 3b. FR Group Lesson 2 solution Jan 27 16h56
    .
  • 3. FR GROUP Lesson 12
    .
  • 2. FR_GROUP_Lesson_1[1]
    .
Video Lectures FR STANDARD May 24 Premium
16 Lessons 00:00:00 Hours
  • IAS 10
    00:00:00
  • IAS 20Government grant and assistance and IAS 8Changes in accounting policy, estimate and error
    00:00:00
  • IAS 36 Impairment of assets
    00:00:00
  • Regulatory and Conceptual Framework and IAS 2
    00:00:00
  • IAS 8 Cont And IAS 12
    00:00:00
  • IFRS 5
    00:00:00
  • IAS 12 Cont And IFRS 13
    00:00:00
  • IAS 38
    00:00:00
  • IAS 40 Investment property
    00:00:00
  • FR - IAS 16
    00:00:00
  • IAS 40 Cont and IAS 37
    00:00:00
  • IAS 40 Cont And IFRS 16
    00:00:00
  • IFRS 15
    00:00:00
  • IFRS 16
    00:00:00
  • IAS 23 Borrowing Cost
    00:00:00
  • REVISION CLASS STANDARDS
    00:00:00
Lesson Notes FR STANDARD May 24 Premium
23 Lessons 00:00:00 Hours
  • 7c. Solution to Illustration 1 and 2
    .
  • 14. IAS 16- PPE (1)
    .
  • 13b. IFRS 15 REVENUE RECOGNITION IN CONTRACTS WITH CUSTOMERS
    .
  • 13. IAS 23_ Borrowing Cost
    .
  • 12. FR - IFRS 16_
    .
  • 11. FR - IAS 37_
    .
  • 9. FR - IAS 40_
    .
  • 10. IAS 16- PPE
    .
  • 8d. FR - IAS 8..
    .
  • 8c. IAS 38 - Solution to Illustration 1 and 2
    .
  • 8b. FR - IAS 38_
    .
  • 8. DOC-20240216-WA0023.
    .
  • 1. FR -IAS 2
    .
  • 7b. FR - IFRS 13...
    .
  • 7. FR - IAS 12...
    .
  • 6b. Solution to illustration 3 on IFRS 5
    .
  • 6. IFRS 5 Lecture note
    .
  • 5. FR - IAS 12...
    .
  • 4c. Solution - IAS 36
    .
  • 4b. Solution to class assessment on IAS 10
    .
  • 4. FR - IAS 20..
    .
  • 3. Lectures on IAS 10
    .
  • 2. FR - Regulatory and Conceptual Framwork
    .
Video Lectures FR GROUP Nov 23 Premium
18 Lessons 00:00:00 Hours
  • Mock Question Revision
    00:00:00
  • Conceptual Frameworks
    00:00:00
  • Regulatory Frameworks
    00:00:00
  • FINANCIAL STATEMENT AND DOUBLE ENTRY SYSTEM
    00:00:00
  • GROUP FINANCIAL STATEMENT 1
    00:00:00
  • GROUP FINANCIAL STATEMENT 1 (Play on All Devices)
    00:00:00
  • CONSOLIDATED SOFP ADJUSTMENTS
    00:00:00
  • CONSOLIDATED SOFP ADJUSTMENTS (Play on All Devices)
    00:00:00
  • CONSOLIDATED SOFP ADJUSTMENTS Cont
    00:00:00
  • Group SOCI
    00:00:00
  • INVESTMENT IN ASSOCIATE
    00:00:00
  • Publish Financial Statements
    00:00:00
  • Publish Financial Statements Cont
    00:00:00
  • IAS 7 Cashflow Statements
    00:00:00
  • IAS 7 CASHFLOW STATEMENT CONCLUSION
    00:00:00
  • IAS 33 Earning per Share
    00:00:00
  • IAS 33 EPS CONCLUSION
    00:00:00
  • FINANCIAL STATEMENT ANALYSIS
    00:00:00
Lesson Notes FR GROUP Nov 23 Premium
27 Lessons 00:00:00 Hours
  • 0. FR COURSE PLAN NOV 2023
    .
  • 1. FR YOMIGHT LESSON 1&2
    .
  • 2. REGULATORY FRAMEWORK
    .
  • 3. FR YOMIGHT LESSON 123
    .
  • 3b. FR LESSON 2 & 3 Jul_29_17_40
    .
  • 4. FR YOMIGHT LESSON 1234
    .
  • 4b. FR GROUP F.S 1 Solution Aug_09_20_03
    .
  • 5a. FR YOMIGHT LESSON 123456
    .
  • 5b. FR Lesson 5B SOlution SOFP Adjustment Aug 19 19h48
    .
  • 6a. FR Lesson 6 SOCI AND MID YEAR ACQUISITION
    .
  • 7. QUESTIONS ON IAS 2 INVENTORY
    .
  • 8. IAS 2
    .
  • 8b. IAS 2 SOLUTION NOV 23
    .
  • 8c. IAS 2 INVENTORY
    .
  • 9. QUESTIONS ON IFRS 16
    .
  • 9b. IFRS 16
    .
  • 10. FR - Past Question Guide (Up to May 23)
    .
  • 11. IAS 8
    .
  • 11b. IAS 8 Review questions and solutions
    .
  • 12. FR Lesson 6 IAS 28 Solution Sep 9 19h37
    .
  • 13. FR YOMIGHT LESSON 1234567
    .
  • 14. Lesson 7 Published Account Solution 1 Sep 16 21h32
    .
  • 15. FR MID-MOCK IOT
    .
  • 16. FR QUESTION 3 Page 75&76
    .
  • 17. FR Lesson 7 Published Account 2 Sep 23 20h33
    .
  • 18. RATIO ANALYSIS IOT
    .
  • 18b. FR Lesson 7 IAS 7 Cashflow solutions Sep 30 22h15
    .
Video Lectures FR STANDARD Nov 23 Premium
18 Lessons 00:00:00 Hours
  • IAS 16 Property Plant and Equipment
    00:00:00
  • IAS 16 Property Plant and Equipment Cont
    00:00:00
  • IAS 23 Borrowing Cost
    00:00:00
  • IAS 38 Intangible Assets
    00:00:00
  • IAS 40 Investment Property
    00:00:00
  • IAS 36 Impairment of Assets
    00:00:00
  • IFRS 5 Non Current Assets Held for Sale and Discontinued Operation
    00:00:00
  • IAS 8 Accounting Policies, Charges in Accounting Estimates and Errors
    00:00:00
  • Inventories
    00:00:00
  • IFRS 16 LEASES
    00:00:00
  • IFRS 15 Revenue Recognition in Contract with Customers
    00:00:00
  • IAS 24 Related Party Disclosures
    00:00:00
  • IAS 20 Accounting for Govt Grants and Disclosures
    00:00:00
  • IAS 20 Accounting for Govt Grants and Disclosures Questions
    00:00:00
  • IAS 10 Events After The Reporting Period
    00:00:00
  • IFRS 15 Cont
    00:00:00
  • IAS 37 Provisions Contingent Liabilities and Contingent Assets
    00:00:00
  • Mock Revision Question
    00:00:00
Lesson Notes FR STANDARD Nov 23 Premium
32 Lessons 00:00:00 Hours
  • 14b. IAS 37 PROVISIONS SOLUTION NOV 23 FR
    .
  • 14. IAS 37 PROVISIONS, CONTINGENT ASSETS AND LIABILITIES
    .
  • 13. IFRS 15 SOLUTION NOV 23 FR
    .
  • 1a. IAS 16.pptx
    .
  • 1b. IAS 16 Q & A updated
    .
  • 2a. IAS 23 BORROWING COST.pptx
    .
  • 2b. 1AS 23 SOLUTION NOV 23.xlsx
    .
  • 3a. IAS 38 - Intangible Assets.pptx
    .
  • 3b. Ias 38 review questions and solutions.doc
    .
  • 4a. IAS 40 - INVESTMENT PROPERTY.pptx
    .
  • 4b. IAS 40 QUESTION
    .
  • 4c. Questions on IAS 40_ INVESTMENT Property.doc
    .
  • 4d. IAS 40 SOLUTION NOV 23.xlsx
    .
  • 5a. FR. IMPAIRMENT OF ASSETS.pptx
    .
  • 5b. Impairment of Assets question
    .
  • 5c. IAS 36 nov 23 solution.xlsx
    .
  • 6a. IFRS 5 ASSETS HELD FOR SALE
    .
  • 6b. IFRS 5 Non-current assets held for sale and discontinued operations.pptx
    .
  • 7a. IAS 2
    .
  • 7b. IAS 2 INVENTORY.doc
    .
  • 7c. QUESTIONS ON IAS 2 INVENTORY
    .
  • 7d. IAS 2 SOLUTION NOV 23.xlsx
    .
  • 8. IFRS 15 REVENUE RECOGNITION IN CONTRACTS WITH CUSTOMERS
    .
  • 8b. IAS 37 PROVISIONS,CONTINGENT ASSETS AND LIABILITIES
    .
  • 9. IAS 20 EXTRA QUESTION
    .
  • 9b. QUESTIONS ON IAS 20
    .
  • 9c. IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS
    .
  • 9d. IAS 20 SOLUTION NOV 23
    .
  • 10. IAS 10
    .
  • 10b. IAS 10 EVENTS AFTER RPORTING PEIOD
    .
  • 11. QUESTIONS ON IAS 24
    .
  • 12. Related party transactions
    .
Lesson Notes FR GROUP
7 Lessons 00:00:00 Hours
  • LESSON 1 CR FR CONCEPTUAL FRAMEWORK.pdf
    .
  • GROUP ACCTOUNTS ICANOT.pptx
    .
  • CR BASIC GROUP CONSOLIDATION Feb_04_12_05.pdf
    .
  • CR FR YOMIGHT LESSON 4.pdf
    .
  • CR FR LESSON 5.pdf
    .
  • FR YOMIGHT LESSON 7.pdf
    .
  • FR Investment in Associate and Joint Venture Solution Mar 11 19h34.pdf
    .
Lesson Notes FR STANDARD
12 Lessons 00:00:00 Hours
  • IAS 16.pptx
    .
  • IAS 8.pptx
    .
  • IAS 8 ACCOUNTING POLICIES.doc
    .
  • FR. IMPAIRMENT OF ASSETS (1).pptx
    .
  • Impairment of Assets question.docx
    .
  • QUESTIONS ON IAS 38.doc
    .
  • IAS 19 SOLUTION MAY 23.xlsx
    .
  • EMPLOYEE BENEFITS.pptx
    .
  • IFRS 5 ASSETS HELD FOR SALE (1).docx
    .
  • ifrs 5 solution may 23.xlsx
    .
  • IAS 2 INVENTORY.doc
    .
  • IAS 2.docx
    .
Lesson Notes FR GROUP
18 Lessons 00:00:00 Hours
  • YOMIGHT FR IOT PUBLISHED.pdf
    .
  • QUESTIONS FINANCIAL STATEMENT ANALYSIS.pdf
    .
  • RATIO ANALYSIS Oct_01_07_18.pdf
    .
  • RATIO ANALYSIS IOT.pdf
    .
  • FR CASH FLOW Sep_17_10_06.pdf
    .
  • FR CASH FLOW STATEMENT.pdf
    .
  • FR PUBLISHED ACCT 2 Sep_03_10_18.pdf
    .
  • FR PUBLISHED ACCT 2.pdf
    .
  • FR PUBLISHED ACCT 1 SOLUTION.pdf
    .
  • LESSON 1 CR & FR FRAMEWORKS.pdf
    .
  • CR MIXED GROUP SOLUTION.pdf
    .
  • Yomight CR complex Group Question 2.pdf
    .
  • CR GROUP COMPLEX IOT 1.pdf
    .
  • YOMIGHT CR GROUP ACCTOUNTS ICANOT.pptx
    .
  • CR FR CSOCI2.pdf
    .
  • CR FR CSOCI.pdf
    .
  • Basic Group Account Note.pdf
    .
  • LESSON 2 CR & FR FRAMEWORKS.pdf
    .
Lesson Notes FR STANDARD
26 Lessons 00:00:00 Hours
  • illustration - employee benefits.doc
    .
  • EARNINGS PER SHARE.pptx
    .
  • IAS 37 PROVISIONS,CONTINGENT ASSETS AND LIABILITIES.docx
    .
  • IAS 37 PROVISIONS, CONTINGENT ASSETS AND LIABILITIES.pptx
    .
  • IAS 10 Events After The Reporting Period.doc
    .
  • IAS 2 SOLUTION NOV 22.xlsx
    .
  • IAS 2.docx
    .
  • IAS 2 INVENTORY.doc
    .
  • Illustration IAS 20.docx
    .
  • 2nd solution to IAS 20.xlsx
    .
  • QUESTIONS ON IAS 20.doc
    .
  • IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS.pptx
    .
  • Employee benefits.xlsx
    .
  • IAS 23 BORROWING COST.pptx
    .
  • EMPLOYEE BENEFITS.pptx
    .
  • solution IAS 40 NOV 2022.xlsx
    .
  • IAS 33 EARNINGS PER SHARE.doc
    .
  • Questions on IAS 40_ INVESTMENT Property.doc
    .
  • IAS 40 - INVESTMENT PROPERTY.pptx
    .
  • QUESTIONS ON IAS 38.doc
    .
  • QUESTIONS ON INCOME TAXES.docx
    .
  • IAS 12 INCOME TAXES.pptx
    .
  • IAS 8.pptx
    .
  • IFRS & IAS Summary.pdf
    .
  • IFRS 5 Non-current assets held for sale and discontinued operations.pptx
    .
  • IAS 16 - Property, Plant & Equipment.pptx
    .
STUDY PACK
1 Lessons 00:00:00 Hours
  • B1-ICAN-FR_2022.pdf
    .
Pathfinder
17 Lessons 00:00:00 Hours
  • skills nov15.pdf
    .
  • 1. May 24 - Pathfinder Skills Level.
    .
  • skills mar-jul20.pdf
    .
  • skills may15.pdf
    .
  • skills may16.pdf
    .
  • skills may17.pdf
    .
  • skills may18.pdf
    .
  • skills may19.pdf
    .
  • skills may21.pdf
    .
  • SKILLS_NOV_2014.pdf
    .
  • skills nov16.pdf
    .
  • skills nov17.pdf
    .
  • skills nov17.pdf
    .
  • skills nov18.pdf
    .
  • skills nov19.pdf
    .
  • skills nov20.pdf
    .
  • skills nov21.pdf
    .
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