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Lecture Framework of financial reporting - Lecture 29
The main contents of the chapter consist of the following: Statement of cash flows – IAS 7, adjustments to profit before tax, investing activities, financing activities, advantages of the statement of cash flows, interpretation of statements of cash flow, limitations of the statement of cash flows.
8/28/2020 7:24:24 PM +00:00
Lecture Framework of financial reporting - Lecture 28
The main contents of the chapter consist of the following: Interpreting financial statements, profitability ratios, operating profit margin (net profit) ratio, operating profit margin (net profit) ratio, liquidity and working capital ratios, long-term financial stability,...
8/28/2020 7:24:18 PM +00:00
Lecture Framework of financial reporting - Lecture 27
The main contents of the chapter consist of the following: Interpreting financial statements, profitability ratios, operating profit margin (net profit) ratio, ROCE ratio, liquidity and working capital ratios, working capital ratios, current ratio or working capital ratios,...
8/28/2020 7:24:12 PM +00:00
Lecture Framework of financial reporting - Lecture 26
The main contents of the chapter consist of the following: IAS 18 revenue, what is revenue? Measurement of revenue, traditional approach to revenue recognition, revenues from the sale of goods, revenue from services,...
8/28/2020 7:24:06 PM +00:00
Lecture Framework of financial reporting - Lecture 25
The main contents of the chapter consist of the following: Reporting the substance of transactions, off balance sheet finance, determining the substance of a transaction, examples where substance and form may differ,...
8/28/2020 7:24:00 PM +00:00
Lecture Framework of financial reporting - Lecture 24
The main contents of the chapter consist of the following: Substance over form, substance over form with a finance lease, accounting treatment of the commercial substance of a lease, lease and the definition of an asset, recording a finance lease,...
8/28/2020 7:23:54 PM +00:00
Lecture Framework of financial reporting - Lecture 23
The main contents of the chapter consist of the following: What is a leasing agreement? types of leases, a finance lease, an operating lease, classification of leases, substance over form, lease and the definition of an asset,...
8/28/2020 7:23:47 PM +00:00
Lecture Framework of financial reporting - Lecture 22
The main contents of the chapter consist of the following: Reporting financial performance, exceptional items, IFRS 5 Non-current assets held for sale and discontinued operations, discontinued operations, leases, types of leases, finance lease,...
8/28/2020 7:23:41 PM +00:00
Lecture Framework of financial reporting - Lecture 21
The main contents of the chapter consist of the following: Reporting financial performance, exceptional items, IFRS 5 Non-current assets held for sale and discontinued operations, classification as held for sale, measurement of non-current assets held for sale,...
8/28/2020 7:23:35 PM +00:00
Lecture Framework of financial reporting - Lecture 20
Lecture 20 - Events after the reporting period date IAS 10. Events after the reporting period are those events, both favourable and unfavourable, which occur between the reporting date and the date on which the financial statements are approved for issue by the board of directors.
8/28/2020 7:23:29 PM +00:00
Lecture Framework of financial reporting - Lecture 19
The main contents of the chapter consist of the following: Contingent liabilities and contingent assets, contingent assets, accounting for contingent liabilities, accounting for contingent liabilities and assets, events after the reporting period date IAS 10, adjusting events,...
8/28/2020 7:23:23 PM +00:00
Lecture Framework of financial reporting - Lecture 18
The main contents of the chapter consist of the following: Warranty provisions, guarantees, future operating losses, onerous contracts, onerous leases, environmental provisions, restructuring provisions, contingent liabilities and contingent assets,...
8/28/2020 7:23:17 PM +00:00
Lecture Framework of financial reporting - Lecture 17
The main contents of the chapter consist of the following: Measuring provisions, methods of measuring uncertainties, warranty provisions, guarantees, future operating losses, onerous contracts, onerous leases.
8/28/2020 7:23:11 PM +00:00
Lecture Framework of financial reporting - Lecture 16
Lecture 16 - Provisions, contingent liabilities and assets (IAS 37). Until the issue of IAS 37 provisions, contingent liabilities and contingent assets, there was no accounting standard covering the general topic of provisions. This led to various problems.
8/28/2020 7:23:05 PM +00:00
Lecture Framework of financial reporting - Lecture 12
Goodwill is the difference between the value of a business as a whole and the aggregate of the fair values of its separable net assets. Separable net assets are those assets (and liabilities) which can be identifiable and sold off separately without necessarily disposing of the business as a whole. They include identifiable intangibles such as patents, licences and trade marks.
8/28/2020 7:22:59 PM +00:00
Lecture Framework of financial reporting - Lecture 7
The main contents of the chapter consist of the following: The main issues covered by IAS 8, historical cost accounting, changes in accounting estimates, the asset might be used in the business.
8/28/2020 7:22:53 PM +00:00
Lecture Framework of financial reporting - Lecture 5
The main contents of the chapter consist of the following: Recording transactions, recording adjusting entries, preparing the financial statements, unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion,...
8/28/2020 7:22:47 PM +00:00
Lecture Framework of financial reporting - Lecture 4
The main contents of the chapter consist of the following: A statement of financial position (SFP), a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, accounting policies and explanatory notes.
8/28/2020 7:22:41 PM +00:00
Lecture Framework of financial reporting - Lecture 3
The main contents of the chapter consist of the following: Introduction to published accounts, draw – statement of changes in equity, introduction to publishes accounts, profit-orientated sector,...
8/28/2020 7:22:35 PM +00:00
Lecture Framework of financial reporting - Lecture 0
The main contents of the chapter consist of the following: A conceptual and regulatory framework, introduction to published accounts, accounting concepts and policies, tangible non-current assets, intangible assets, impairment of assets, reporting financial performance, leases, substance over form, financial assets and financial liabilities, inventories and construction contracts.
8/28/2020 7:22:29 PM +00:00
Lecture Framework of financial reporting - Lecture 6
The main contents of the chapter consist of the following: Accounting concepts and policies, selection of accounting policies, changes in accounting policies, changes in accounting estimates, correction of prior period errors.
8/28/2020 7:22:23 PM +00:00
Lecture Framework of financial reporting - Lecture 1
The main contents of the chapter consist of the following: The regulatory system, a conceptual framework, a concept and regulatory framework, harmonisation of accounting standards – disadvantages, the standard setting process, IFRS foundation,...
8/28/2020 7:22:17 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 32
The following will be discussed in this chapter: Products for the bop market; three products: insurance, housing finance, & remittances; models and corporate choices; commercial banks as microlenders;...
8/28/2020 7:13:00 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 31
The following will be discussed in this chapter: Investment banking services; microfinance investment vehicles; understanding clients, the market, and the opportunities; the bop market up close (and personal); four critical challenges in the bop market;...
8/28/2020 7:12:54 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 30
Lecture 30 - Building the market for investing in microfinance. The following will be discussed in this chapter: Credit bureaus and credit scoring, building the market for investing in microfinance.
8/28/2020 7:12:48 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 29
Lecture 29 - The emerging industry of inclusive finance. The following will be discussed in this chapter: Building the infrastructure for inclusive finance, financial sector liberalization, what makes a good enabling environment, the architecture for inclusion, licensing rules, market-determined interest rates.
8/28/2020 7:12:42 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 28
The following will be discussed in this chapter: The emerging industry of inclusive finance, private equity for microfinance, TIAA-CREF and procredit, sequoia and SKS, securitization of microfinance portfolios, equity investments.
8/28/2020 7:12:36 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 27
Lecture 27 - Microfinance for bankers and investors. The following will be discussed in this chapter: securitization of microfinance portfolios, equity investments, bonds, collateralized debt and collateralized loan obligations.
8/28/2020 7:12:30 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 26
Lecture 26 - Microfinance for bankers and investors. The following will be discussed in this chapter: Bonds, collateralized debt and collateralized loan obligations.
8/28/2020 7:12:24 PM +00:00
Lecture Micro financing and micro leasing - An Introduction - Lecture 25
Lecture 25 - Models of financing inclusive finance. The following will be discussed in this chapter: Supply and demand, what has changed? debt deals, bank loans, the microagent model: barefoot agents, models of financing inclusive finance.
8/28/2020 7:12:18 PM +00:00