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Financial Reporting コース
ようこそReiwa International Accounting Schoolへ!
はじめに
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IFRS
IFRS framework (66:21)
IFRS13 Fair value Measurement (10:34)
IFRS10 Consolidated Financial Statements (14:20)
IAS40 Investment Property (45:58)
IAS23 Borrowing Costs (21:13)
IAS16 Tangible Non-current Assets (35:42)
IAS38 Intangible Assets (31:25)
IAS36 Impairment of Assets (27:40)
IAS41 Agriculture and Biological Assets (8:58)
IAS2 Inventories (13:20)
IAS32 IFRS9 Financial Instruments (47:02)
IAS32 IFRS9 Amortised costs (6:27)
IAS32 IFRS9 Financial Liability (36:16)
IAS32 IFRS9 Financial Instruments Derecognition (7:57)
IFRS16 Leases (51:51)
IAS10 Events After Reporting Period (15:46)
IAS37 Provisions, Contingent Liabilities and Contingent Assets (51:32)
IAS12 Income Taxes (51:22)
IAS8 Accounting Policies, Changes in Accounting Estimate and Errors (16:33)
IFRS5 Non-Current Assets Held for Sale and Discontinued Operations (21:31)
IAS33 Basic earnings per share (EPS) (31:01)
IFRS15 Revenue Recognition (86:40)
IAS20 Government Grants (8:32)
IAS21 The Effects of Changes in Foreign Exchange Rates (17:48)
Preparation and Analysis of Financial Statements
Analysis of Financial Statements (29:56)
Liquidity and Solvency Ratio (11:31)
Investor Ratio (4:54)
Special cases (10:51)
Preparation of Single Entity Financial Statements (52:13)
Statement of Cash Flows
IAS 7 Statement of Cash Flows (42:19)
Consolidation
IFRS10 Consolidated Financial Statements (29:37)
IFRS3 Fair Value (11:04)
Non controlling Interest (17:28)
Deferred Consideration (9:37)
Intra-Group Trading (32:43)
Subsidiary Disposal (3:35)
IAS28 Equity Method (30:29)
IFRS11 Joint Arrangements (4:45)
IAS27 Separate Financial Statements (1:54)
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