Learning Outcomes
On completion of this course, the learner should be able to:
Apply the financial reporting framework
Present a complete set of financial statements, including group financial statements, with complete disclosures
Analyse financial statements/ information
Analyse information in the annual report
Assess the usefulness of financial information to various stakeholders
Evaluate emerging financial reporting issues and developments
Advise on the statutory and non-statutory financial communication requirements
Apply the requirements of all IFRS in issue
Evaluate ethical issues relating to financial reporting
Course Overview (Video)
Course Curriculum
Unit 1 - The Conceptual Framework
Unit 2 - Earnings Per Share
Unit 3 - Employee Benefits
Unit 4 - Share Based Payments
Unit 5 - Income Taxes
Unit 6 - Business Combinations
Unit 7 - Basic Groups
Unit 8 - Group Structures
Unit 9 - Peacemeal Acquisitions
Unit 10 - Peacemeal Disposals
Unit 11 - Foreign Operations and Transactions
Unit 12 - Group Statement of Cashflows
Unit 13 - Reporting for SMEs
Unit 14 - Segment Reporting
Unit 15 - Revenue
Unit 16 - Leases
Unit 17 - Financial Instruments
Unit 18 - Integrated Reporting
Unit 19 - Related Parties
Unit 20 - Revision of IFRSs
Unit 2 - Earnings Per Share (IAS 33)
Lecture 1 - Basic Earnings per share
Lecture 1(ii) - Determining Basic EPS
Lecture 2 - Effect of changes in capital structure
Lecture 2(ii) - Basic EPS with a new issue
Lecture 3 - Bonus issue
Lecture 4 - Rights issue
Unit 2(2) - Diluted Earnings Per Share (IAS 33)
Lecture 1 - Diluted Earnings per Share
Lecture 2 - Determining DEPS (Convertible Debt)
Lecture 3 - Determining Dilutive Convertible Debt
Lecture 4 - Treatment of Options
Lecture 5 - Determining DEPS (Options)
Unit 3 - Employee Benefits (IAS 19)
Lecture 1 - Employee Benefits Explained
Lecture 2 - Pension Plans
Lecture 3 - Accounting for Employee Benefits
Lecture 4 - Defined Contribution Plan
Lecture 5 - Defined Benefit Plan
Unit 4 - Share-Based Payments (IFRS 2)
Lecture 1 - Equity Settled Share Based Payments
Lecture 2 - Measurement of Share Based Payments
Lecture 3 - Cash Settled Share Based Payments
Unit 5 - Income Tax (IAS 12)
Lecture 1 - Accounting for Current Taxes
Lecture 2 - Accounting for Deferred Tax
Unit 6 - Business Combinations (IFRS 3)
Lecture 1 - The Acquisition Method
Lecture 2 - Goodwill Computation
Lecture 3 - Negative Goodwill
Lecture 4 - Non-controlling Interest
Lecture 5 - Consideration Transferred
Unit 7 - Consolidated Financial Statements (IFRS 10)
Lecture 1 - Objective and Scope of IFRS 10
Lecture 2 - Power and Returns
Lecture 3 - Consolidation Procedures
Lecture 4 - Investment in Associates
Lecture 5 - Consolidated Financial Position
Unit 8 - Group Structures
Lecture 1 - Group Structures Explained
Lecture 2 - Consolidating a D-Shape
Lecture 3 - NCI and Retained Earnings (D-shaped)
Unit 9 - Change in Group Structures ( ACQUISTIONS)
Lecture 1 - Peace-meal Acquisitions Explained
Lecture 2 - Consolidation Procedures (OSCAR GROUP)
Lecture 3 - Acquisitions where control is retained
Lecture 4 - Control Retained (ROOFINGS GROUP)
Unit 10 - Change in Group Structures (DISPOSALS)
Unit 11 - Foreign Currency Transactions and Entity
Lecture 1 - Consolidating a Foreign Operation
Lecture 2 - Crown Ltd
Unit 12 - Group Statement of Cash Flows
Lecture 1 - Group Statement of Cashflows Explained
Lecture 2 - Consolidating Operating Activities
Lecture 3 - Consolidating Investing Activities
Lecture 4 - Consolidating Financing Activities
Unit 13 - Reporting by SMEs
Unit 14 - Segment Reporting
Lecture 1 - Segment Reporting Explained
Lecture 2 - Reportable Operating Segments
Lecture 3 - Identifying Reportable Segments
Unit 15 - Revenue
Unit 16 - Leases (IFRS 16)
Unit 17 - Financial Instruments
Lecture 1 - Financial Instruments Explained
Lecture 2 - Classifying Financial Instrument
Lecture 3 - Presentation of Financial Instruments
Lecture 4 - Compound Instruments (Activity 1.2)
Course Resources
Pricing Plans
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Frequently Asked Questions
The course starts now and never ends! It is a completely self-paced online course. You decide when you start and when you finish.
If you pay for a Tutor support plan, you will get to attend weekly live interactive sessions with your Tutor in addition to following your own study plan.
How does life-time access sound? After enrolling you have unlimited access to this course for as long as you like across any and all devices you own.
We would never want you to be unhappy! If you are unsatisfied, with your purchase, contact us in the first 7 days and we will give you a full refund.
You will get a custom certificate signed by your lecturer for every short course and master class. Students undertaking professional courses such as CPA(U), ATD, and CTA will get their certificates and result slips from the ICPAU.
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Target Group
The course has been designed for students undertaking Advanced Financial Reporting under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students pursuing a foreign accountancy qualifications such as ACCA and students undertaking Corporate Reporting / Strategic Business at institutions of higher learning.
CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years' experience in teaching Accounting, Finance, Taxation, Auditing and Statistics related courses including hands-on courses on common accounting system such as tally, quickbooks and sunsystems both at University and Professional level. His qualifications are; PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.