Keeping Up with ACCA (by the Accountant's Perspective)

Keeping Up with ACCA (by the Accountant's Perspective)

por Accountant's Perspective
Educación
Chapter 27: Statement of Cash Flows (IAS 7)
Chapter 27: Statement of Cash Flows (IAS 7) 📄 Caption: Cash is king. This video breaks down how to prepare and analyse a statement of cash flows. What you’ll learn: Operating, investing, financing sections Indirect method Cash equivalents Non-cash items #IAS7 #CashFlowStatement #IndirectMethod #ACCAFR
5 jul 2025
5:01
Chapter 26: Financial Statement Analysis
Chapter 26: Financial Statement Analysis 📄 Caption: Turn numbers into insights. What you’ll learn: Profitability, liquidity & investor ratios Business context Creative accounting red flags Ratio interpretation exam tips #RatioAnalysis #KPI #FinancialInterpretation #ACCAFR
5 jul 2025
5:07
Chapter 25: Associates (IAS 28)
Chapter 25: Associates (IAS 28) 📄 Caption: When you have significant influence but not control, this is how you report it. What you’ll learn: Equity method Investment in associate Unrealised profits Dividends and impairment #IAS28 #Associates #EquityAccounting #ACCAFR
5 jul 2025
5:01
Chapter 24: Consolidated SPL
Chapter 24: Consolidated SPL 📄 Caption: Learn to prepare the consolidated statement of profit or loss. What you’ll learn: Post-acquisition results Intra-group eliminations Discontinued operations Goodwill impairment #ConsolidatedSPL #GroupP&L #ACCAFR
5 jul 2025
6:32
Chapter 23: Consolidation Adjustments
Chapter 23: Consolidation Adjustments 📄 Caption: Adjust before you consolidate! What you’ll learn: Aligning accounting policies Fair value adjustments Goodwill revisions Impairment tests #ConsolidationAdjustments #GoodwillAccounting #ACCAFR
5 jul 2025
4:22
Chapter 21: Consolidation Basics (IFRS 10, IAS 27)
Chapter 21: Consolidation Basics (IFRS 10, IAS 27) 📄 Caption: Control is key. Learn when to consolidate and when not to. What you’ll learn: Definition of control Power, returns, and linkage Exemptions from consolidation Direct vs indirect holdings #IFRS10 #Consolidation #GroupAccounts #ACCAFR
5 jul 2025
5:15
Chapter 22: Consolidated SOFP
Chapter 22: Consolidated SOFP 📄 Caption: Build a group balance sheet with confidence. What you’ll learn: Goodwill calculation NCI (non-controlling interest) Post-acquisition reserves Line-by-line consolidation #ConsolidatedSOFP #GroupAccounts #Goodwill #ACCAFR
5 jul 2025
4:49
Chapter 20: Earnings Per Share (IAS 33)
Chapter 20: Earnings Per Share (IAS 33) 📄 Caption: How much profit is attributable per share? Learn EPS and diluted EPS the smart way. What you’ll learn: Weighted average shares Bonus issues & rights issues Dilutive instruments Presentation in financials #IAS33 #EPS #DilutedEPS #ShareAccounting #ACCAFR
5 jul 2025
4:46
Chapter 19: Foreign Currency (IAS 21)
Chapter 19: Foreign Currency (IAS 21) 📄 Caption: Doing business in multiple currencies? This video teaches how to translate. What you’ll learn: Functional vs presentation currency Remeasurement vs translation Exchange gains/losses Consolidation adjustments #IAS21 #ForeignCurrency #FXTranslation #ACCAFR
5 jul 2025
6:37
Chapter 18: Financial Instruments (IFRS 9, IAS 32, IFRS 7)
Chapter 18: Financial Instruments (IFRS 9, IAS 32, IFRS 7) 📄 Caption: Complex but crucial. This video simplifies financial instruments for FR students. What you’ll learn: Classification and measurement of financial assets Impairment model (expected credit loss) Derecognition Presentation and disclosure #IFRS9 #FinancialInstruments #IAS32 #CreditLoss #ACCAFR
5 jul 2025
5:40
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