Course curriculum

  • 1

    Technical Overview

    • [1] Video - IFRS
    • [1] IFRS - Video Agenda
    • [1] IFRS - Pre-Course Self-Learning
    • [1] Course Notes - IFRS
    • [2] Video - ASPE
    • [2] Course Notes - ASPE
  • 2

    Case Writing Overview

    • Video
    • Course Notes
  • 3

    Topics Overview

    • Video
    • Topics Summary List
  • 4

    Long-Term Contract & Multiple Deliverables

    • [1] Practice Case : Solar Panel Solutions Inc (2018 CFE)
    • [2] Video - IFRS
    • [2] Course Notes - IFRS
    • [3] Video - ASPE
    • [3] Course Notes - ASPE
    • [4] Video - Percentage of Completion
    • [4] Course Notes - Percentage of Completion
    • [4] Case - Chang ESL Academy Inc - Rev Rec
    • [4] Case - Intelligent House Construction Inc - Rev Rec
  • 5

    "Anti-Multiple Deliverables"

    • [1] Practice Case
    • [2] Video - IFRS
    • [2] Course Notes - IFRS
    • [3] Video - ASPE
    • [4] Course Notes - ASPE
  • 6

    Consignment

    • [1] Practice Case : K-Med Ltd (2015 CFE)
    • [2] Video - IFRS
    • [2] Course Notes - IFRS
    • [3] Video - ASPE
    • [3] Course Notes - ASPE
  • 7

    Bill-And-Hold Arragement

    • [1] Practice Case : TrankCo Limited (2016 CFE)
    • [2] Video - IFRS
    • [2] Course Notes - IFRS
    • [3] Video - ASPE
    • [3] Course Notes - ASPE
  • 8

    Franchise Fee Revenue

    • [1] Practice Case : Fresh Farm To You Inc (2021 CFE)
    • [2] Video - IFRS
    • [2] Course Notes - IFRS
    • [3] Video - ASPE
    • [3] Course Notes - ASPE
  • 9

    Interests, Royalties, and Dividends

    • Practice Case : Fresh Farm To You Inc (2021 CFE)
    • Course Video
    • Course Notes
  • 10

    Gross Versus Net

    • Course Video
    • A Closer Look - Principal Versus Agent
  • 11

    Sales Return

    • [1] Video - IFRS
    • [1] Course Notes - IFRS
    • [2] Video - ASPE
    • [2] Course Notes - ASPE
  • 12

    Non-Monetary Exchange

    • Course Video
    • Course Notes
  • 13

    Revenue Versus Gain

    • Practice Case : Elder Care Centre and Spa Inc. (2017 CFE)
    • Course Video
    • Course Notes - IFRS
    • Course Notes - ASPE