Targeted AudienceFinancial Instruments
- Categories of Investments
- Presentation of Financial Instruments
- Distinguishing Liabilities from Equity
- Classification of Instruments:
- Held-to-Maturity Debt Securities (HTM)
- Trading Securities
- Available-for-Sale Securities (AFS)
- Fair Value through Profit and Loss Option
- Determining Fair Value
- Initial and Subsequent Measurement
- Reclassification and Transfer between Categories
- Constraints on Reclassifications
- Derecognition of Financial Instruments
- Impairment of Financial Assets Carried at Amortized Cost
- Impairment of Financial Assets Carried at Fair Value
- Impairment of Financial Assets Carried at Cost
- Accounting for Sales of Financial Instruments
- The Recent Accounting Updates According to IFRS 9
Investments in Associates
- Accounting Based on the Equity Method
- Situations when Cost Method is Applicable
- Differences in Fiscal Year
- Intercompany Transactions between Investor and Investee
- Accounting for a Partial Sale or Additional Purchase of Equity Investment
- Change in Level of Ownership or Degree of Influence
- Accounting for Impairment
Transactions Accounted for as Business Combinations
- Defining a Qualifying Business
- Structures of Business Combinations
- IFRS and US GAAP Consideration
Accounting for Business Combinations
- Applying the Acquisition Method
- Identifying the Acquirer
- Recognizing and Measuring the Identifiable Tangible and Intangible Assets Acquiredand Liabilities Assumed
- Classifying or Designating Identifiable Assets Acquired and Liabilities Assumed
- Recognizing and Measuring any Noncontrolling Interest
- Measuring the Consideration Transferred
- Recognizing and Measuring Goodwill or Gain from a Bargain Purchase
- Acquisition Related Costs
- Accounting for Gain on Bargain Purchase Option
Consolidated Financial Statements
- Defining "Control"
- Changes in Ownership Interest without Loss of Control
- Changes in Ownership Interest Resulting in Loss of Control
- Consolidation Procedures
- Intercompany Transactions and Balances
Post Combination Measurement and Accounting
- Reacquired Rights
- Contingent Liabilities
- Indemnification Assets
- Contingent Consideration
Goodwill and Gain on Bargain Purchase Options
- Measurement of Goodwill
- Impairment of Goodwill