Course Curriculum

12 Chapters · 88 Lessons

  1. 1

    Financial Liabilities

    1. (Included in full purchase)

      Key points (Classification, initial recognition and debt issue cost)

    2. (Included in full purchase)

      Payables and Accrued Liabilities

    3. (Included in full purchase)

      Different Types of Expenses and Liabilities

    4. (Included in full purchase)

      Accounts payable

    5. (Included in full purchase)

      Payables and Accrued Liabilities Part 1

    6. (Included in full purchase)

      Payable and Accrued Liabilities Part 2

    7. (Included in full purchase)

      Exit or Disposal Activities

    8. (Included in full purchase)

      Asset Retirement Obligations

  2. 2

    Income Taxes

    1. (Included in full purchase)

      Income Tax Overview

    2. (Included in full purchase)

      Permanent Differences

    3. (Included in full purchase)

      Temporary Differences

    4. (Included in full purchase)

      Uncertain Tax Provisions

    5. (Included in full purchase)

      Treatment of Changes of Balance Sheet

    6. (Included in full purchase)

      Operating Losses

    7. (Included in full purchase)

      Income Tax Disclosures

    8. (Included in full purchase)

      PAS 12 Income Taxes

  3. 3

    Employee Benefits

    1. (Included in full purchase)

      PAS 19 Employee Benefits

    2. (Included in full purchase)

      PAS 26 Retirement Benefit Plans

  4. 4

    Bonds Payable

    1. (Included in full purchase)

      Key points (Measurement using effective interest method)

    2. (Included in full purchase)

      Introduction to Bonds Payable

    3. (Included in full purchase)

      Overview of Bond Terms

    4. (Included in full purchase)

      Bonds Issued at Par Value

    5. (Included in full purchase)

      Bonds Issued at a Discount

    6. (Included in full purchase)

      Bonds Issued at a Premium

    7. (Included in full purchase)

      Bond Interest Rate

    8. (Included in full purchase)

      Bond with Bond Issuance Cost

    9. (Included in full purchase)

      Handout (Bonds payable)

    10. (Included in full purchase)

      Introduction to Bonds Payable

    11. (Included in full purchase)

      Bond Terms

    12. (Included in full purchase)

      Accounting for Bonds Issued at Par Value

    13. (Included in full purchase)

      Accounting to Bonds Issued at Discount

    14. (Included in full purchase)

      Accounting for Bond Issued at a Premium

    15. (Included in full purchase)

      Bond Interest Rate

    16. (Included in full purchase)

      Bond with Bond Issuance Cost

  5. 5

    Bonds Premium/Discount Amortization

    1. (Included in full purchase)

      Bond Discount Amortization (Straight Line Method)

    2. (Included in full purchase)

      Bond Premium Amortization (Straight Line Method)

    3. (Included in full purchase)

      Bond Premium Amortization (Effective Interest Method)

    4. (Included in full purchase)

      Bond Discount Amortization (Effective Interest Method)

    5. (Included in full purchase)

      Bond Discount Amortization with Bond Issuance Costs

    6. (Included in full purchase)

      Bond Issued Between Interest Dates

    7. (Included in full purchase)

      Year End Bond Interest Accrual

  6. 6

    Troubled Debt Restructuring

    1. (Included in full purchase)

      Key points (Troubled debt restructuring)

    2. (Included in full purchase)

      Troubled Debt Restructuring Part 1

    3. (Included in full purchase)

      Troubled Debt Restructuring Part 2

    4. (Included in full purchase)

      Extinguishment of Debt

  7. 7

    Non-financial liabilities, provisions, and contingencies

    1. (Included in full purchase)

      Key points (Customer loyalty programs)

    2. (Included in full purchase)

      Contingencies

    3. (Included in full purchase)

      Premiums and Warranties

    4. (Included in full purchase)

      Key points (Warranties and product guarantees)

    5. (Included in full purchase)

      Premiums and Warranties

    6. (Included in full purchase)

      Key points (Unearned revenues from contracts, gift certificates, and subscriptions)

    7. (Included in full purchase)

      Key points (Other provisions and contingencies)

    8. (Included in full purchase)

      Contingencies

    9. (Included in full purchase)

      PAS 37 Provisions, Contingent Assets and Liabilities

  8. 8

    Long Term Liabilities

    1. (Included in full purchase)

      Time Value of Money

    2. (Included in full purchase)

      Present and Future Value

    3. (Included in full purchase)

      Annuities

    4. (Included in full purchase)

      Long-Term Liabilities

    5. (Included in full purchase)

      Notes Payable Part 1

    6. (Included in full purchase)

      Notes Payable Part 2

    7. (Included in full purchase)

      Debt Covenants

    8. (Included in full purchase)

      Time Value of Money

    9. (Included in full purchase)

      Present and Future Value

    10. (Included in full purchase)

      Annuities

    11. (Included in full purchase)

      Long Term Liabilities

    12. (Included in full purchase)

      Notes Payable Part 1

    13. (Included in full purchase)

      Notes Payable Part 2

    14. (Included in full purchase)

      Debt Covenants

  9. 9

    Share capital transactions

    1. (Included in full purchase)

      Key points

    2. (Included in full purchase)

      Handout (Shareholders equity)

    3. (Included in full purchase)

      Handout (Audit of Shareholders equity)

    4. (Included in full purchase)

      Podcast: Stockholders Equity

    5. (Included in full purchase)

      Stockholders' Equity Part 1

    6. (Included in full purchase)

      Podcast: Stockholders' Equity Part 2

    7. (Included in full purchase)

      Stockholders' Equity Part 2

    8. (Included in full purchase)

      Stockholders' Equity Part 1

    9. (Included in full purchase)

      Stockholder's Equity Part 2

  10. 10

    Retained earnings

    1. (Included in full purchase)

      Key points

  11. 11

    Shareholders' equity (others)

    1. (Included in full purchase)

      Key points (Cumulative other comprehensive income)

  12. 12

    Earnings and Book Value Per Share

    1. (Included in full purchase)

      Podcast: Earnings Per Share

    2. (Included in full purchase)

      Key points (Book value per share)

    3. (Included in full purchase)

      Handout (Book value per share)

    4. (Included in full purchase)

      Earnings Per Share and Simple Capital Structure

    5. (Included in full purchase)

      Podcast: Diluted Earnings Per Share (Simple Capital Structure)

    6. (Included in full purchase)

      Diluted Earnings Per Share

    7. (Included in full purchase)

      Podcast: Diluted Earnings Per Share in Complex Capital Structure

    8. (Included in full purchase)

      Method for Calculating Diluted Earnings Per Share

    9. (Included in full purchase)

      PAS 33 Earnings Per Share