Syllabus 2
Day 1 1 / 7
How to Calculate 12m ECL
0:39
Loss Allowance - Double Entry
0:36
FVTOCI - Fall in FV
0:53
Interest Income
1:43
Simplified Approach for Trade Receivables
0:46
Trade Receivables - Provision Matrix
0:59
Credit Impaired Financial Assets
2:34
Past Exam Question
4:15
Past Exam Question - Marking Guide
0:49
Derecognition Explained
1:06
Recognition & Measurement
0:49
Transaction Costs
0:58
FVTPL - Transaction Costs
Derecognition
0:48
Preference Share - Classification
1:20
Issuing Variable no. of Ordinary Shares
1:03
Issue Fixed No. of Own Shares
0:38
Compound Financial Intruments - Intro
1:16
Convertible Payable Loan - Illustration
5:40
Convertible Loan Illustration 2
2:59
Convertible Loan Illustration 3
1:51
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Day 2
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