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.
Demo Lectures
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- Faculty Intro15:49
- Introduction to FR21:41
- Intro to FR22:46
- IFRS Foundation19:44
- Conceptual Framework 126:44
- Coneptual Framework 244:14
- Coneptual Framework 314:11
- Capital Maintenace16:16
- OLD - IAS 1 - Presentation of FS1:03:40
- IFRS 18 - Intro Part 120:06
- IFRS 18 - Intro Part 227:00
- Comparison Between IAS 1 and IFRS 1806:54
- The 5 Categories of Income and Expenses24:49
- Presentation by Function vs Nature vs Hybrid15:30
- Management Performance Measures (MPMs)23:39
- Aggregation and Disaggregation09:46
- Industry-Specific Examples18:21
- Implementation, Disclosures, others12:57
- IFRS - 13 - Fair Value33:21
- IAS 16 - PPE - Part 139:16
- IAS 16 - PPE - Part 234:20
- IAS 16 - Revaluation concepts Part 335:20
- PPE Question08:39
- IAS 40 - Investment Properties29:07
- IAS 38 - Intangible Assets26:32
- IAS 36 - Impairment23:10
- Impairment Reversal08:25
- IAS 36 - Impairment - CGU and Recap18:44
- IAS 20 - Govt Grants and Govt Assistance38:41
- IAS 23 - Borrowing Costs30:12
- IAS 23 - Borrowing Costs28:05
- IAS 23 - Borrowing Costs Questions20:06
- IFRS 5 - NCAHFS and DISC OP47:54
- IFRS 16 - Leases40:17
- IFRS 16 - Leases1:00:47
- IFRS 16 - Leases21:30
- IFRS 16 - Leases - Sale and Lease Back at Fai22:50
- IFRS 16 - Leases - Sale and Leaseback not at17:56
- IFRS 16 - Leases - Lessor Accounting and Sub16:22
- IAS 33 EPS - Issue and Buy Back27:26
- IAS 33 - EPS with Bonus Issue09:30
- IAS 33 - EPS with Right Issue21:38
- IAS 33 - EPS - Note Points02:23
- Diluted EPS21:25
- IFRS 9 - Financial Instruments and Financial50:12
- Financial Assets in Debt securities and ERI56:01
- Financial Assets in Equity securities17:26
- Financial liabilities and Equity52:15
- IFRS 15 - Revenue Reco1:14:17
- IFRS 15 - Basic Repo06:48
- IFRS 15 - contract costing38:18
- IFRS 15 - Question07:47
- IFRS 15 - Factoring of Receivables14:34
- Modification to the contracts29:48
- IAS 12 - Current Tax19:31
- IAS 12 - Deferred Tax37:31
- IAS 2 - Inventories44:42
- IAS 41 - Biological Assets21:57
- IAS 37 - Provisions_CL_CA1:07:07
- IAS 10 - Events after RD24:59
- IAS 8 - Policies estimates and Errors51:03
- IAS 21 - Forex27:43
- Introduction to Groups37:29
- Definitions10:08
- Goodwill and Networth40:44
- Recap of Networth of Sub03:13
- Basic Consolidation of SOFP54:35
- Purchase Consideration16:50
- Adjustments in SOFP41:51
- Intra group NCA transactions17:34
- Adjustments in SOFP FInal26:57
- Dec 19 Exam Question33:25
- Dec 17 Exam Question15:28
- Pyramid Question31:18
- Consolidated PL30:38
- CSOPL Q210:11
- CSOPL Q325:42
- Associates Intro16:28
- Associates - Q138:25
- Associates - Q228:05
- Group Disposals17:41
- IAS 7 - CFS Intro33:47
- IAS 7 - CFS Format and Adjustments28:44
- IAS 7 - CFS Q133:57
- Ratio Analysis - Operating Ratios35:07
- Ratio Analysis - Liquidity Ratios25:33
- Leverage Rations12:29
- Issues with Ratios and Exam Tips13:57
- Hardy Co - interpretation54:55
- Non Financial Perf Measures and Not for Profit24:10
- Intro to the Course08:16
- Info about Syllabus guide04:44
- ACCA Syllabus guide08:20
- Kaplan Syllabus07:24
- Conceptual Framework - P123:26
- Conceptual Framework - P211:07
- IFRS 13 - Fair Value10:53
- IAS 1 - Financial Statements13:55
- IAS 8 Changes in AC Policies and Estimates13:29
- IAS 16 - Property Pant and Equipment25:01
- IAS 40 - Investments Properties14:52
- IAS 38 - Intangible Assets15:24
- IAS 36 - Impairment19:06
- IFRS 5 - NCAHFS and DO15:48
- IAS 20 - Govt Grants15:27
- IAS 23 - Borrowing Costs14:10
- IAS 2 - Inventory11:15
- IAS 41 - Agriculture09:04
- IAS 37 - Provs, CL, CA07:48
- IAS 37 - Provs, CL, CA06:50
- IAS 10 - Events after reporting date08:04
- IAS 33 - Earnings per Share13:19
- IAS 21 - Forex08:31
- IAS 12 - Income Tax14:28
- IFRS 16 - Leases27:27
- IFRS 15 - Revenue from Contracts with Customer37:15
- IFRS 9 - Financial Instruments31:01
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.
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