Subsidiaries without Public Accountability: Disclosures IFRS 19

by Glynnis Carthy

  • Understand the basics
  • Benefits of IFRS 19
  • Who can apply IFRS 19 
  • An example

20 mins
Course status: Not started
Released in March 2025
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Offsetting in financial statements

by Glynnis Carthy

  • Thematic
  • Offsetting criteria
  • Offsetting topics
  • Looking forward


30 mins
Course status: Not started
Released in January 2025
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IFRS changes in 2025 and beyond

by Marek Muc

  • FRC’s focus areas
  • IFRS changes in 2025
  • Future IFRS changes

25 mins
Course status: Not started
Released in January 2025
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Measurement of financial instruments under IFRS 9

by Marek Muc

  • Amortised cost
  • Fair value through other comprehensive income 
  • Fair value through profit or loss

25 mins
Course status: Not started
Released in December 2024
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Annual Review of Corporate Reporting 2023/24

by Glynnis Carthy

  • Guidance
  • Impairment
  • Cash flow statements 
  • Looking forward

30 mins
Course status: Not started
Released in November 2024
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Classification of financial instruments under IFRS 9

by Marek Muc

  • Classifying assets
  • SPPI test
  • Business model
  • Classifying liabilities

25 mins
Course status: Not started
Released in October 2024
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Interim financial reporting (IAS 34)

by Glynnis Carthy

  • Guidance
  • Cash flow information
  • Financial instruments
  • Fair value

20 mins
Course status: Not started
Released in September 2024
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Going concern and events after the reporting period (IAS 10)

by Glynnis Carthy

  • Going concern – IFRS
  • Going concern - FRC
  • Definitions
  • Examples


25 mins
Course status: Not started
Released in July 2024
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Contingent assets and liabilities under IAS 37 (Part 2)

by Marek Muc

  • Identify contingent assets
  • Account for contingent assets
  • Identify contingent liabilities
  • Account for contingent liabilities

20 mins
Course status: Not started
Released in July 2024
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Provisions under IAS 37 (Part 1)

by Marek Muc

  • Recognise provisions
  • Measure provisions
  • Apply criteria to provisions
  • Compile required disclosures


20 mins
Course status: Not started
Released in July 2024
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The UK Endorsement Board (UKEB)

by Glynnis Carthy

  • Understand the UKEB
  • Adoption, endorsement and work plan
  • Influencing activities
  • Interaction with other organisations

15 mins
Course status: Not started
Released in June 2024
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IFRS 1: First-time adoption of IFRS

by Marek Muc

  • Opening SoFP
  • Mandatory exceptions
  • Optional exemptions

25 mins
Course status: Not started
Released in May 2024
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Introduction to financial instruments accounting under IFRS

by Marek Muc

  • Identifying FI
  • Liabilities vs equity 
  • Initial recognition 

25 mins
Course status: Not started
Released in April 2024
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Operating Segments (IFRS 8)

by Rachel Farris

  • Scope of IFRS 8
  • Operating segments
  • Reportable segments
  • Disclosure

15 mins
Course status: Not started
Released in March 2024
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Presentation of financial statements (IAS 1)

by Marek Muc

  • Rules and principles
  • Structure and content
  • Notes

30 mins
Course status: Not started
Released in February 2024
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2024 IFRS Update

by Marek Muc

  • FRC's focus areas
  • New changes in 2023
  • IFRS changes in 2024
  • 2025 upcoming changes

20 mins
Course status: Not started
Released in December 2023
Book a demo

FRC Annual Review of Corporate Reporting 2022/23

by Glynnis Carthy

  • Report
  • Top 10 issues
  • Looking forward 2023/24
  • Key expectations

30 mins
Course status: Not started
Released in December 2023
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IFRS 5: Assets held for sale and discontinued operations

by Marek Muc

  • Assets held for sale
  • Discontinued ops
  • Measurement 
  • Presentation 

20 mins
Course status: Not started
Released in November 2023
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IAS 33: Earnings per share

by Rachel Farris

  • Scope and definitions
  • Basic EPS
  • Diluted EPS
  • Presentation

15 mins
Course status: Not started
Released in September 2023
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Impairment of Assets – Navigating the complexities of IAS 36

by Marek Muc

  • Assessing impairment
  • Recoverable amount
  • Cash-generating units
  • Impairment loss


20 mins
Course status: Not started
Released in September 2023
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IAS 8 Estimates: Accounting for changes in estimates

by Glynnis Carthy

  • Amendment
  • Definitions
  • Accounting estimates
  • Applications and disclosure

25 mins
Course status: Not started
Released in August 2023
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IFRS 13: Fair value disclosures

by Glynnis Carthy

  • Objective
  • Aggregation
  • Hierarchy
  • Key disclosures

25 mins
Course status: Not started
Released in August 2023
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IAS 2: Inventories

by Marek Muc

  • Scope
  • Measurement of cost
  • Net realisable value
  • Recognition in P/L

20 mins
Course status: Not started
Released in August 2023
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IFRS 13: Fair value - scope and measurement

by Glynnis Carthy

  • Scope
  • Initial recognitions
  • Measurement
  • Climate change

35 mins
Course status: Not started
Released in July 2023
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IAS 12: Income tax disclosures

by Glynnis Carthy

  • Deferred tax assets
  • Tax rate reconciliation
  • Recognition of DTA and DTL
  • Other IAS 12 issues

30 mins
Course status: Not started
Released in June 2023
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Revenue Recognition under IFRS 15

by Marek Muc

  • Contract
  • Obligations
  • Transaction price
  • Allocate & recognise

25 mins
Course status: Not started
Released in May 2023
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IAS 7: Statement of Cash Flows

by Marek Muc

  • Cash/cash equivalents
  • Classification
  • Reporting

20 mins
Course status: Not started
Released in March 2023
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IFRS 16: Accounting for leases

by Rachel Farris

  • Scope of the standard
  • Recognition & measurement
  • Practical issues
  • Presentation & disclosure


15 mins
Course status: Not started
Released in July 2022
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Business combinations and groups under IFRS (Part 2)

by Rachel Farris

  • Identify subsidiaries
  • Joint arrangements
  • Identify associates
  • Accounting treatments

15 mins
Course status: Not started
Released in March 2022
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Business combinations and groups under IFRS (Part 1)

by Sarah Baxendale

  • Scope
  • Acquisition accounting
  • Goodwill
  • Subsequent accounting

20 mins
Course status: Not started
Released in January 2022
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IFRS 2: Accounting for share-based payments

by Sarah Baxendale

  • Types of arrangements
  • Equity-settled
  • Vesting conditions
  • Modify or cancel

25 mins
Course status: Not started
Released in November 2021
Book a demo