Khóa học lập báo cáo tài chính chuẩn IFRS online – CertIFR

Section 1 – TÀI LIỆU HỌC
1. Slide bài giảng
2. [Ebook] Từ điển IFRS
3. [Ebook] Sự khác biệt cơ bản giữa VAS và IFRS
4. Bản dịch bộ chuẩn mực IFRS
5. Textbook
Section 2 – MODULE 1: THE NATURE AND OPERATIONS OF THE
INTERNATIONAL ACCOUNTING STANDARDS BOARD
1. Lecture 1, Introduction to IASB
2. Quiz 2, Introduction to IASB, Quick Quiz
3. Lecture 3, The Conceptual Framework for Financial Reporting
4. Quiz 4, Quick Quiz
Section 3 – MODULE 2: PRESENTATION REVENUE AND PROFIT
1. Lecture 1, IAS 1 – Presentation of financial statements
2. Quiz 2, IAS 1, Quick Quiz
3. Lecture 3, IAS 8 – Accounting policies, changes in accounting estimates
and errors
4. Quiz 4, IAS 8, Quick Quiz
5. Lecture 5, IFRS 15 – Revenue from the contract with customer
6. Quiz 6, IFRS 15 – Quick Quiz
Section 4 – MODULE 3: ACCOUNTING FOR ASSETS AND LIABILITIES
(P1)
1. Lecture 1, Introduction
2. Lecture 2, IAS 16 – Property, Plant and Equipments
3. Quiz 3, IAS 16, Quick Quiz
4. Lecture 4, IAS 38 – Intangible Assets
5. Quiz 5, IAS 38, Quick Quiz
6. Lecture 6, IAS 40 – Investment Property
7. Quiz 7, IAS 40, Quick Quiz
8. Lecture 8, IAS 36 – Impairment of Assets
9. Quiz 9, IAS 36, Quick Quiz

10.
11.

Lecture 10, IAS 23 – Borrowing costs
Quiz 11, IAS 23, Quick Quiz

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12.
Lecture 12, IAS 20 – Government grants and disclosure of
government assistance
13.
Quiz 13, IAS 20, Quick Quiz
14.
15.

Lecture 14, IAS 02 – Inventories
Quiz 15, IAS 02, Quick Quiz

16.
17.

Lecture 16, IFRS 16 – Leases
Quiz 17, IAS 16, Quick Quiz

18.
Lecture 18, IFRS 5 – Non-current assets held for sale and
discontinued operation
19.

Quiz 19, IFRS 5, Quick Quiz
Section 5 – MODULE 4: ACCOUNTING FOR ASSETS AND LIABILITIES
(P2)
1. Lecture 1, IFRS 13 – Fair Value Measurement
2. Quiz 2, IFRS 13, Quick Quiz
3. Lecture 3, Financial Instruments (IAS 32, IFRS 7)
4. Lecture 4, Financial Instruments (IFRS 9)
5. Quiz 5, Financial instruments (IAS 32. IFRS 9. IFRS 7) – Quick Quiz
6. Lecture 6, IAS 37 – Provisions, Contingent Liabilities and Contingent
Assets
7. Quiz 7, IAS 37, Quick Quiz
8. Lecture 8, IAS 10 – Events after reporting period
9. Quiz 9, IAS 10, Quick Quiz
10.
Lecture 10, IAS 19 – Employee benefits
11.
Quiz 11, IAS 19, Quick Quiz
12.
Lecture 12, IAS 12 – Income taxes
13.
Quiz 13, IAS 12, Quick Quiz
14.
Lecture 14, IFRS 2 – Share-based payment
15.
Quiz 15, IFRS 2, Quick Quiz
16.
Lecture 16, IAS 41 – Agriculture
17.
Quiz 17, IAS 41, Quick Quiz
Section 6 – MODULE 5: GROUP ACCOUNTING

1. Lecture 1, Introduction to group
2. Quiz 2, Introduction to group, Quick Quiz
3. Lecture 3, Consolidated Statement of Financial Position
4. Quiz 4, Consolidated SOFP – Quick Quiz
5. Lecture 5, Consolidated Statement of Profit or Loss and Other
Comprehensive Income
6. Quiz 6, Consolidated SOPLOCI – Quick Quiz
7. Lecture 7, IAS 27 – Separate Financial Statements
8. Quiz 8, IAS 27 – Quick Quiz
9. Lecture 9, IAS 28 – Investments in associates and Joint Ventures
10.
Lecture 10, IFRS 11 – Joint arrangements

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11.
Quiz 11, IAS 28 and IFRS 11 – Quick Quiz
12.
Lecture 12, IAS 21 – The Effects of Changes in Foreign Exchange
Rates
13.
Quiz 13, IAS 21 – Quick Quiz
Section 7 – MODULE 6: DISCLOSURE STANDARDS
1. Lecture 1, IAS 7 – Statement of Cash Flows
2. Quiz 2, IAS 7 – Quick Quiz
3. Lecture 3, IFRS 8 – Operating Segments
4. Quiz 4, IFRS 8 – Quick Quiz
5. Lecture 5, IFRS 24 – Related Party Disclosures
6. Lecture 6, IAS 33 – Earnings Per Share

7. Quiz 7, IAS 33 – Quick Quiz
8. Lecture 8, IAS 34 – Interim Financial Statement
9. Quiz 9, IAS 34 – Quick Quiz
10.
11.

Lecture 10, IFRS 1 – First-time Adoption of IFRS
Quiz 11, IFRS 1 – Quick Quiz

Section 8 – MODULE 7: PRINCIPAL DIFFERENCES BETWEEN IFRS AND
VAS
1. Lecture 1, Principal differences
Section 9 – HƯỚNG DẪN BÚT TOÁN CHUYỂN ĐỔI CÁC KHOẢN MỤC
TRÊN BÁO CÁO TÀI CHÍNH TỪ VAS SANG IFRS
1.
2.
3.
4.

Lecture
Lecture
Lecture
Lecture

1,
2,
3,
4,

Inventory PPE

Impairment Lease Revenue
Financial Instrument Prepare Financial Statements
Tài liệu

Section 10 – MOCK EXAMS
1. Quiz 1, Mock exam 1
2. Quiz 2, Mock exam 2

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