Schijvenvicky

Summaries lectures videos

This document is a summary of the videos provided on Canvas during the course financial accounting and reporting (FAR), specifically focused on international standards issued by the IFRS Foundation and the IASB. It includes: - Clear explanations of each standard’s objectives, principles, and key definitions. - Practical insights on how these standards are applied in real-world financial reporting. - Examples and criteria for recognition, measurement, presentation, and disclosure.

This document is a detailed collection of lecture notes on financial reporting and IFRS standards. It covers key accounting topics such as business combinations, consolidation, financial instruments, hedge accounting, foreign currency, and income taxes. It includes theoretical explanations, real-world examples, and case studies.

This is a summary of IFRS and IAS standards, covering their conceptual foundations, accounting principles, and practical applications in financial reporting. - Institutional Background of IFRS – Adoption in Europe, role of IASB. - Conceptual Framework – Financial reporting objectives, relevance, reliability, prudence. - Major IFRS & IAS Standards – Including IFRS 15 (Revenue Recognition), IFRS 16 (Leases), IAS 2 (Inventories), IAS 19 (Employee Benefits), IAS 36 (Asset Impairment), and...

This summary is a comprehensive overview of the lessons of the Corporate Sustainability course, created in preparation for the (re)exam. The structure of the summary closely follows the learning objectives of the course discussed in lecture 14, and includes relevant examples and analyzes of the articles covered in the lecture slides.