A podcast that explains key issues in the International Financial Reporting Standards (IFRS) and helps accounting students have a grip on the principles in the standards. Lets make learning the IFRS fun. You can call me Cobby.
IAS 40 Investment Property prescribes the accounting treatment with respect to investment property. This episode provides a summary of the definition, recognition, initial and subsequent measurement and disclosure requirements of investment property.
This episode provides a summary of IAS 16: PPE. Key issues discussed in this episode include recognition of property, plant and equipment, measurement at and after recognition, derecognition, and disclosures.
This episode provides a summary of the IASB conceptual framework for financial reporting. Subsections include the objective of general purpose financial reports, underlying assumptions in the preparation of financial reports, qualitative characteristics of useful financial information and the elements of financial statements.
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