Accounting for tax: deferred tax

by Rachel Farris and Ollie Garrod

This Accounting Insight course covers:
  • Deferred tax principles
  • Tax base and measurement
  • Deferred tax recognition
  • Deferred tax process recap

35 mins
Course status: Not started
Released in November 2025
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Accounting for tax: current account and tax reconciliation

by Rachel Farris & Ollie Garrod

This Accounting Insight course covers:

  • What is tax accounting?
  • Current tax principles
  • Tax reconciliation concepts
  • Tax reconciliation

25 mins
Course status: Not started
Released in October 2025
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A&A Insight course TEMPLATE copy 1

by xxxxxxxxxxx

This xxxxx Insight course covers:
  • xxx
  • xxx
  • xxx
  • xxx

xx mins
Course status: Not started
Released in June 2025
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Annual Review of Corporate Reporting 2024/25

by Glynnis Carthy

This Accounting Insight course covers:

  • Guidance
  • Issues 3 and 4
  • Issues 5 and 6
  • Looking forward

25 mins
Course status: Not started
Released in October 2025
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Presentation and Disclosure in Financial Statements (IFRS 18)

by Glynnis Carthy

This Accounting Insight course covers:

  • The basics
  • Key changes to income statement
  • Management-defined performance measures
  • Implications

30 mins
Course status: Not started
Released in August 2025
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Derecognition of financial instruments under IFRS 9

by Marek Muc

This Accounting Insight course covers:

  • Assets
  • Liabilities
  • Modifications

25 mins
Course status: Not started
Released in July 2025
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Impairment of assets (IAS 36) - common application issues

by Glynnis Carthy

This Accounting Insight course covers:

  • Findings
  • Inputs and assumptions
  • Impairment method
  • Investments in subsidiaries

20 mins
Course status: Not started
Released in May 2025
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Impairment of Financial Instruments under IFRS 9

by Marek Muc

This Accounting Insight course covers:

  • Expected credit losses
  • General approach
  • Simplified approach



25 mins
Course status: Not started
Released in April 2025
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Subsidiaries without Public Accountability: Disclosures IFRS 19

by Glynnis Carthy

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

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

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

by Glynnis Carthy

This Accounting Insight course covers:

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

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

by Glynnis Carthy

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

  • Opening SoFP
  • Mandatory exceptions
  • Optional exemptions

25 mins
Course status: Not started
Released in May 2024
Book a demo

Introduction to financial instruments accounting under IFRS

by Marek Muc

This Accounting Insight course covers:

  • Identifying FI
  • Liabilities vs equity 
  • Initial recognition 

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

by Rachel Farris

This Accounting Insight course covers:

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

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

by Marek Muc

This Accounting Insight course covers:

  • Rules and principles
  • Structure and content
  • Notes

30 mins
Course status: Not started
Released in February 2024
Book a demo

2024 IFRS Update

by Marek Muc

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

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

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

IFRS 5: Assets held for sale and discontinued operations

by Marek Muc

This Accounting Insight course covers:

  • 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

This Accounting Insight course covers:

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

15 mins
Course status: Not started
Released in September 2023
Book a demo

Impairment of Assets – Navigating the complexities of IAS 36

by Marek Muc

This Accounting Insight course covers:

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


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

IAS 8 Estimates: Accounting for changes in estimates

by Glynnis Carthy

This Accounting Insight course covers:

  • Amendment
  • Definitions
  • Accounting estimates
  • Applications and disclosure

25 mins
Course status: Not started
Released in August 2023
Book a demo

IFRS 13: Fair value disclosures

by Glynnis Carthy

This Accounting Insight course covers:

  • Objective
  • Aggregation
  • Hierarchy
  • Key disclosures

25 mins
Course status: Not started
Released in August 2023
Book a demo

IAS 2: Inventories

by Marek Muc

This Accounting Insight course covers:

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

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

IFRS 13: Fair value - scope and measurement

by Glynnis Carthy

This Accounting Insight course covers:

  • Scope
  • Initial recognitions
  • Measurement
  • Climate change

35 mins
Course status: Not started
Released in July 2023
Book a demo