What you will learn:
This course covers the following topics:
- Consolidated and separate financial statements - IFRS 10 & IAS 27
- Business combinations - IFRS 3
- Investments in associates and joint ventures - IAS 28
- Disclosure of interests in other entities - IFRS 12
- Joint arrangements - IFRS 11
- Revenue - IFRS 15
- Related parties - IAS 24
- Changes in degree of control - IFRS 10 & IAS 28
- Consolidated statement of cash flows - IAS 7
Who is this for?
These study resources are designed to provide support to all students preparing for CTA and SAICA ITC examinations.
IFRS 11- Joint Arrangements - for CTA & Postgrads
These notes are specifically designed for students registered for FAC4862 & FAC4864.
Includes very important concepts required at this level;
- Application of IFRS 11 Definitions
- Classification of Joint Arrangements as either Joint Venture or Joint Operation.
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R55
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IFRS 15- Revenue Recognition- for CTA & Postgrads
These notes are specifically designed for students registered for FAC4862 & FAC4864.
Includes very important concepts required at this level;
- IFRS 15- 5 step model of revenue recognition
- Each step clearly summarised.
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R45
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IFRS 15: Accounting for Customer Loyalty Programs & Bill and Hold arrangments
Duration: 2 hours
In this session you will learn the following at CTA level
- Explaining and accounting for Customer Loyalty Programs (including journals)
- Explaining and accounting for Bill and Hold arrangements.
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R60
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IFRS 15: Accounting for Sale with a Right of Return
Duration: 1 hour 15 minutes
This session is suitable for CTA level 1 & CTA level 2. It includes the following:
- Accounting for Sale with a right of return
- Determining transaction price in a transaction with a significant financing component
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R45
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IFRS 15: Principal versus Agent Considerations
Duration: 40 minutes
This session is suitable for CTA level 1 & CTA level 2.
- After this session, you will be able to discuss and explain if an entity is a principal or an agent interms of IFRS 15.
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R30
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IFRS 15: Identifying the contract(STEP 1) & Identifying performance obligations (STEP 2)
Duration: 1 hour 20 minutes
This session is suitable for CTA level 1 & CTA level 2.
After this session, you will be able to discuss, explain and apply the criteria for:
- Identifying the contract with a customer
- Identifying performance obligations in a contract with a customer.
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R60
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IFRS 15- Revenue Recognition Question Bank- for CTA & Postgrads
This Question Bank has all different types of questions & answers for IFRS 15- Revenue from contracts with Customers.
The answers gives a step by step application of the IFRS 15 theory.
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R80
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CTA Level 2 -
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