Course curriculum

  • 1

    1. Revenue Recognition

    • IFRS 15 - Technical
    • Rev Rec Topics Summary
    • [1] Multiple Deliverables & Long-term Project
    • [2] "Anti Multiple Deliverables"
    • [3] Consignment
    • [4] Bill-And-Hold
    • [5] Sales Return
    • [6] Gross Vs. Net
    • [7] Non-Monetary Transaction
    • [8] Revenue Vs. Gain
    • IFRS15 PWC Reading Material
  • 2

    2. Intangible Asset

    • [1-1] Basic - Technical Overview
    • [1-2] Basic - Case Writing
    • Practice Case : 2016.May Day 3 - Canadian Holistic Health Practitioners
    • [2-1] Research & Development - Technical Overview
    • [2-2] Research & Development - Case Writing
    • Practice Case : 2015 Day 2 : K-Med Ltd
  • 3

    3. Contingent Liability

    • Contingent Liability (Lawsuit, Warranty, Onerous Contract, Asset Retirement Obligation)
  • 4

    4. Impairment

    • [1-1] General_Technical Overview
    • [1-2] General_Case Writing
    • Practice Case : 2020 CFE Day 2 : EnviroCab Inc
    • [2-1-1] Goodwill Impairment - Technical Overview - IFRS
    • [2-1-2] Goodwill Impairment - Technical Overview - ASPE
    • [2-1-1] Goodwill Impairment - Technical Overview - IFRS vs. ASPE Comparison
    • Practice Case : 2016 September CFE Day 2 : Tankco Limited
    • [2-2-1] Goodwill Impairment - Case Writing Template
    • [2-2-2] Goodwill Impairment - Case Writing Summary
    • Practice Case : Bruin Car Parts Inc
    • [3-1-1] AR Impairment - IFRS - Technical Overview
    • [3-1-2] AR Impairment - IFRS - Case Writing
    • [3-2-1] AR Impairment - ASPE - Technical Overview
    • [3-2-2] AR Impairment - ASPE - Case Writing
  • 5

    5. Strategic Investment

    • [1] Scope
    • [2.1] Consolidation - Goodwill and Acquisition Date Non-Controlling Interest ("NCI")
    • [2.2] Consolidation - Fair Value Adjustment and Amortization Table
    • [2.3] Consolidation - Elimination Entries
    • [2.4] Consolidation - Consolidated Retained Earnings & NCI
    • [3] Acquisition of Assets Vs. Business
    • [4] Significant Influence
    • [5] Joint Arrangement
  • 6

    6. Passive Investment

    • IFRS 9 - Technical
    • IFRS 9 - Handbook (with Cparabbit markings)
    • Passive Investment (Pre-requisites Required)
  • 7

    7. Inventory

    • Course Notes
    • [Practice Case 1] 2018 Sep CFE Day 2 - Solar Panel Solutions Inc.
    • [Practice Case 2] Fire In the Sky Inc.
  • 8

    8. Property, Plant, and Equipment

    • PP&E_1_Technical Overview
    • PP&E_2_Case Writing
    • Practice Case : 2016 May CFE Day 2 Case : Atlantic Shellfish Inc.
  • 9

    9. Non-Monetary Exchange

    • [1-3] Technical Overview - Summary
    • [1-2] Technical Overview - ASPE
    • [1-1] Technical Overview - IFRS
    • [1-4] Technical Overview - Cash Item(s) Involved
    • [2-1] Case Writing Template
    • [Practice Case] 2017 Day 2 : Ferguson Real Estate Inc
    • [2-2] Case Writing Example
  • 10

    10. Related Party Transaction

    • Related Party Transaction - Course Notes
    • Related Party Transaction - Case Writing Template
    • Related Party Transaction - Case Writing Example - Kinfolk
  • 11

    11. Lease

    • Lease - Course Notes
    • Lease - Case Writing Templates
    • Lease - Practice - Cases
    • Lease - Practice Cases - Case Writing Samples
    • Lease - Practice Cases - Excel Calculation
    • Lease - 2020 EnviroCo Cab Inc.
  • 12

    12. Discontinued Operation

    • Discontinued Operation
  • 13

    13. Borrowing Cost

    • Borrowing Cost
  • 14

    14. Ratio Analysis

    • Ratio Analysis
    • CFI Financial Ratios eBook
  • 15

    15. Basic EPS & Diluted EPS

    • Basic EPS & Diluted EPS
  • 16

    16. Not-For-Profit Accounting

    • NFP - Course Notes
    • NFP - Practice Case
    • NFP - Practice Case - Solution
  • 17

    17. Government Assistance

    • Government Assistance
  • 18

    18. Foreign Currency Transaction

    • Foreign Currency Transaction
  • 19

    19. Foreign Operations

    • Foreign Operation
  • 20

    20. Hedge Accounting

    • Hedge Accounting
  • 21

    21. Compound Financial Instrument

    • Compound Financial Instrument
  • 22

    22. Share-Based Compensation

    • Share Based Compensation
  • 23

    23. Employee Pension Plan

    • Employee Pension Plan
  • 24

    24. Accounting Framework

    • Accounting Framework
  • 25

    25. Accounting Changes

    • Accounting Changes
  • 26

    26. Subsequent Events

    • Subsequent Event
  • 27

    27. Investment Property

    • Investment Property
    • IAS 40 — Investment Property
  • 28

    28. Agriculture & Biological Assets

    • [1-1] IFRS_Classification
    • [1-2] IFRS_Measurement
    • [2] ASPE
    • [3] Summary
  • 29

    29. Income Tax

    • Income Tax