Financial Reporting

About this Paper

Financial Reporting builds on the foundation of Financial Accounting by focusing on preparing, analysing, and interpreting financial statements in line with International Financial Reporting Standards (IFRS®). The paper develops technical proficiency in accounting for complex transactions and prepares candidates to produce complete, professional financial statements, including those for groups of companies. It is a vital step toward becoming proficient in global financial reporting practices.

What You'll Learn (Curriculum)

The conceptual and regulatory framework for financial reporting, including the use of IFRS.
Advanced technical areas, including accounting for non-current assets, revenue, provisions, and leases.
The preparation of single entity financial statements and the Statement of Cash Flows.
The principles and methods for preparing basic consolidated (group) financial statements.
Analysis and interpretation of financial statements to evaluate business performance.

Course Index

30 chapters • 48h 05m

01. Faculty Intro
00:15:49
0.1 Introduction to FR
00:21:41

1.1 Intro to FR
00:22:46
1.2 IFRS Foundation
00:19:44

2.1 Conceptual Framework 1
00:26:44
2.2 Coneptual Framework 2
00:44:14
2.3 Coneptual Framework 3
00:14:11
2.4 Capital Maintenace
00:16:16

00. OLD - IAS 1 - Presentation of FS
01:03:40
01. IFRS 18 - Intro Part 1
00:20:06
02. IFRS 18 - Intro Part 2
00:27:00
03. Comparison Between IAS 1 and IFRS 18
00:06:54
04. The 5 Categories of Income and Expenses
00:24:49
05. Presentation by Function vs Nature vs Hybrid
00:15:30
06. Management Performance Measures (MPMs)
00:23:39
07. Aggregation and Disaggregation
00:09:46
08. Industry-Specific Examples
00:18:21
09. Implementation, Disclosures, others
00:12:57

4. IFRS - 13 - Fair Value
00:33:21

5.1 IAS 16 - PPE - Part 1
00:39:16
5.2 IAS 16 - PPE - Part 2
00:34:20
5.3 IAS 16 - Revaluation concepts Part 3
00:35:20
5.4 PPE Question
00:08:39

6. IAS 40 - Investment Properties
00:29:07

7. IAS 38 - Intangible Assets
00:26:32

8.1 IAS 36 - Impairment
00:23:10
8.2 Impairment Reversal
00:08:25
8.3 IAS 36 - Impairment - CGU and Recap
00:18:44

9. IAS 20 - Govt Grants and Govt Assistance
00:38:41

10.1 IAS 23 - Borrowing Costs
00:30:12
10.2 IAS 23 - Borrowing Costs
00:28:05
10.3 IAS 23 - Borrowing Costs Questions
00:20:06

11. IFRS 5 - NCAHFS and DISC OP
00:47:54

12.1 IFRS 16 - Leases
00:40:17
12.2 IFRS 16 - Leases
01:00:47
12.3 IFRS 16 - Leases
00:21:30
12.4 IFRS 16 - Leases - Sale and Lease Back at Fai
00:22:50
12.5 IFRS 16 - Leases - Sale and Leaseback not at
00:17:56
12.6 IFRS 16 - Leases - Lessor Accounting and Sub
00:16:22

13.1 IAS 33 EPS - Issue and Buy Back
00:27:26
13.2 IAS 33 - EPS with Bonus Issue
00:09:30
13.3 IAS 33 - EPS with Right Issue
00:21:38
13.4 IAS 33 - EPS - Note Points
00:02:23
13.5 Diluted EPS
00:21:25

14.1 IFRS 9 - Financial Instruments and Financial
00:50:12
14.2 Financial Assets in Debt securities and ERI
00:56:01
14.3 Financial Assets in Equity securities
00:17:26
14.4 Financial liabilities and Equity
00:52:15

15.1 IFRS 15 - Revenue Reco
01:14:17
15.2 IFRS 15 - Basic Repo
00:06:48
15.4 IFRS 15 - contract costing
00:38:18
15.5 IFRS 15 - Question
00:07:47
15.6 IFRS 15 - Factoring of Receivables
00:14:34
15.7 Modification to the contracts
00:29:48

01. IAS 12 - Current Tax
00:19:31
02. IAS 12 - Deferred Tax
00:37:31

17. IAS 2 - Inventories
00:44:42

18. IAS 41 - Biological Assets
00:21:57

1. IAS 37 - Provisions_CL_CA
01:07:07

20. IAS 10 - Events after RD
00:24:59

1. IAS 8 - Policies estimates and Errors
00:51:03

22. IAS 21 - Forex
00:27:43

01. Introduction to Groups
00:37:29
23.2.1 Definitions
00:10:08
23.2.2 Goodwill and Networth
00:40:44
23.3 Recap of Networth of Sub
00:03:13
23.4 Basic Consolidation of SOFP
00:54:35
23.5 Purchase Consideration
00:16:50
23.6 Adjustments in SOFP
00:41:51
23.7 Intra group NCA transactions
00:17:34
23.8 Adjustments in SOFP FInal
00:26:57
23.9 Dec 19 Exam Question
00:33:25
23.9.2 Dec 17 Exam Question
00:15:28
23.9.3 Pyramid Question
00:31:18

24.1 Consolidated PL
00:30:38
24.2 CSOPL Q2
00:10:11
24.3 CSOPL Q3
00:25:42

01. Associates Intro
00:16:28
02. Associates - Q1
00:38:25
03. Associates - Q2
00:28:05

01. Group Disposals
00:17:41

27. IAS 7 - CFS Intro
00:33:47
27.2 IAS 7 - CFS Format and Adjustments
00:28:44
27.3 IAS 7 - CFS Q1
00:33:57

01. Ratio Analysis - Operating Ratios
00:35:07
02. Ratio Analysis - Liquidity Ratios
00:25:33
03. Leverage Rations
00:12:29
04. Issues with Ratios and Exam Tips
00:13:57
05. Hardy Co - interpretation
00:54:55
06. Non Financial Perf Measures and Not for Profit
00:24:10

01. Intro to the Course
00:08:16
02. Info about Syllabus guide
00:04:44
03 ACCA Syllabus guide
00:08:20
04. Kaplan Syllabus
00:07:24
05. Conceptual Framework - P1
00:23:26
06. Conceptual Framework - P2
00:11:07
07. IFRS 13 - Fair Value
00:10:53
08. IAS 1 - Financial Statements
00:13:55
09. IAS 8 Changes in AC Policies and Estimates
00:13:29
10. IAS 16 - Property Pant and Equipment
00:25:01
11. IAS 40 - Investments Properties
00:14:52
12. IAS 38 - Intangible Assets
00:15:24
13. IAS 36 - Impairment
00:19:06
14. IFRS 5 - NCAHFS and DO
00:15:48
15. IAS 20 - Govt Grants
00:15:27
16. IAS 23 - Borrowing Costs
00:14:10
17. IAS 2 - Inventory
00:11:15
18. IAS 41 - Agriculture
00:09:04
19.1 IAS 37 - Provs, CL, CA
00:07:48
19.2 IAS 37 - Provs, CL, CA
00:06:50
20. IAS 10 - Events after reporting date
00:08:04
21. IAS 33 - Earnings per Share
00:13:19
22. IAS 21 - Forex
00:08:31
23. IAS 12 - Income Tax
00:14:28
24. IFRS 16 - Leases
00:27:27
25. IFRS 15 - Revenue from Contracts with Customer
00:37:15
26. IFRS 9 - Financial Instruments
00:31:01

Meet Your Tutor

Sai Manikanta Pedamallu

CMA (US), ACCA (UK), CSCA (US), Dip IFRS, AFA (UK), MIPA (Aus), M.Com, M.B.A

Sai Manikanta Pedamallu is a highly-rated ACCA Tutor, CMA US Instructor, and Dip IFRS Trainer with over a decade of experience in finance and education. He holds extensive qualifications, including Qualified ACCA (UK), CMA (US), CSCA (US), and Dip IFRS. In the corporate world, he serves as an ERP Product Manager and Finance Controller. Known for his dynamic teaching and practical insights, he empowers students to excel in global finance qualifications and consistently receives high student ratings.

Start Learning Now

₹10,000

Enrol for this paper

This Course Includes:

Learn from a Qualified ACCA.
Pre recorded content accessible via laptop, PC, Android mobiles, Android Tabs, I-Phones, and I-Pads.
3X Views with 6 Months validity by default. Extension provided if needed. (free or chargeable based on reason).
24*7 tutor support on Telegram and WhatsApp.
Soft copies of Materials provided within the Course fee.
Digital Class Notes – Shared as PDF Files via Google Drive.
Student shall be added to the telegram group of the subject after enrollment.

Share this Article

WhatsApp Telegram LinkedIn X