A86045 Accounting and Financial Reporting

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Vedi il materiale didattico di altri anni accademici: 2018/19

 

Anno Accademico 2017/18

Lezioni:   Session 1 Slides 1-19 (5393K)
Session 1 Slides 20-47 (4372K)
Session 1 Slides 48-61 (266K)
Session 2 Slides (701K)
Session 3 Slides (306K)
Session 4 Slides (4877K)
Session 5 Slides (924K)
Session 6 Slides (1642K)
Session 7 Slides (1244K)
Session 8 Slides (1361K)
Session 9 Slides (817K)
Session 10 Slides (778K)
Session 11 Slides (1462K)
Session 12 Slides (180K)
April 6, 2018 - Valuation of Inventories (IAS 2) (138K)
Session 14 Slides (671K)
Session 15 Slides (1411K)
Session 16 Slides (286K)
Session 18 Slides (4886K)
Session 19 Slides (2328K)
MAY 2 - CASH FLOW STATEMENT (2098K)
MAY 10, 2018 - GROUP ACCOUNTS (1367K)
Dispense:   Session 1 SM 1 IFRS Standards and Status January 1, 2018 (57K)
Session 1 SM 2 Syllabus, timetable and link to IFRS and Textbook (49K)
Session 1 SM 3 Profit and Loss account by Nature and by Destination (45K)
Session 1 SM 4 The Linkages among the 4 Financial Statements (174K)
Session 3 SM 1 Segment Analysis LVMH (47K)
Session 3 SM 2 Research Assignment Template with Formula and solutions (75K)
Session 3 SM 3 Research assignment summary (12K)
Session 3 SM 4 Common size analysis by sector (181K)
Session 4 SM 1 Ratio analysis Carrefour (66K)
Session 4 SM 2 Trend analysis Carrefour (74K)
Session 4 SM 3 Common size analysis Carrefour v Tesco (40K)
Session 4 SM 4 Good Group Ratio Analysis (26K)
Session 5 SM 1 The Incoterms Rules (108K)
Session 5 SM 2 Revenue recognition and timing criteria (31K)
Session 5 SM 3 IFRS 15 Revenue recognition criteria (54K)
Session 5 SM 4 Multiple elements example (38K)
Session 6 SM1 Costs and expenses by nature and destination (136K)
Session 6 SM 2 Unilever pensions example (37K)
Session 6 SM 3 Pensions Comparison (43K)
Session 7 SM 1 Deferred tax and reconciliation of tax charge (48K)
Session 8 SM 1 Intangible Assets - Industry Comparison (30K)
Session 11 SM 11.1 Fair Value Less Costs of Disposal (146K)
Session 11 SM 11.2 Impairment of Assets - Illustrative Examples (112K)
Session 15 SM1 Provisions and Contingencies Europe's Top Companies (31K)
Session 18 SM1 IFRS Standards and Fair Values (52K)
Session 18 SM 2 Tesco Fair Value Hierarchy (72K)
Session 19 SM 1 Examples of accounting fo derivatives (185K)
Session 19 SM 2 Derivatives and Hedging Primer (173K)
Session 19 SM 3 The Business of Hedging (116K)
Casi:   Session 1 RA 1 Presentation Options for the Financial Statements of Chosen Companies (53K)
Session 1 RA 2 Research Assignment Template (15K)
Session 4 RA 3 Accounting Policies for Revenues (81K)
Session 6 RA 4 Employee Benefits (62K)
Session 6 RA 5 Income taxes (64K)
Session 7 RA 6 Intangible assets (37K)
Session 8 RA 7 Property, Plant and equipment (2648K)
Session 9 RA 8 Leases (3657K)
Session 10 RA 9 Nature of impairment reviews and accounting policies for impairment (6396K)
Session 15 RA 12 Provisions and Contingencies (44K)
Session 18 RA 13 Financial Instruments (52K)
Esercizi:   Session 1 EX 1 Financial Statements Exercises (75K)
Session 2 EX 2 Financial Analysis Exercises (74K)
Session 3 EX 3 Earnings per Share and Operating Segments Exercises (57K)
Session 5 EX 5 Revenues - Exercises (83K)
Session 5 IFRS 15 Revenues - 40 Examples (321K)
Session 6 EX 6 Costs and expenses Exercises (76K)
Session 7 EX 7 Income Taxes Exercises (73K)
Session 8 EX 8 Intangible Assets - Exercises (46K)
Session 9 EX 9 Property, plant and equipment - Exercises (44K)
Session 10 EX 9 Leases (49K)
Session 11 EX 11 Impairment Exercises (39K)
Session 12 Financial Analysis Exercise (116K)
Session 12 Revenues - Multiple Elements Exercise (124K)
Session 12 Revenues - Agent or Principal Exercise (192K)
Session 12 Revenues Variable Consideration Exercise Solution Revised (55K)
Session 12 Cost of Sales Exercise (73K)
Session 12 VAT Exercise (91K)
Session 12 Current and Deferred Taxes Exercise (130K)
Session 12 Reconciliation of Tax Charge Exercise - Revised (82K)
Session 12 Tangible Fixed Assets Exercise Revised (96K)
Session 12 Revaluation Model Exercise (97K)
Session 12 Impairment Test Exercise (84K)
Session 12 Impairment Test Exercise (133K)
Session 14 EX 14 Construction Contracts - Exercises (74K)
Session 15 EX 15 Non Financial Liabilities - Exercises (89K)
Session 16 Stock Options Exercise (61K)
Session 16 Finance Lease Exercise (85K)
Session 16 Permanent and Temporary Differences Exercise (73K)
Session 16 Pensions Exercise (45K)
Session 16 Intangible Assets Exercises (31K)
Session 16 Revaluation Model Exercises (72K)
Session 16 Financial Analysis Exercise (99K)
Session 18 EX 18 Financial Instruments Exercises (94K)
Session 18 EX 18.2 Accounts Receivable Exercises (57K)
Session 19 EX 19 Financial Instruments Exercises (76K)
Session 20 Inventory exercise (99K)
Session 20 Contract Work in Progress exercise (108K)
Session 20 Provisions exercise (116K)
Session 20 Financial Instruments De-recognition exercise (54K)