Part 2 – Leases (IFRS 16)

• Lessee accounting model

• Right-of-use assets and lease liabilities

• Initial and subsequent measurement

• Lease modifications and reassessments

• Practical lease accounting cases

Part 3 – Revenue Recognition (IFRS 15)

• Five-step revenue recognition model

• Identification of performance obligations

• Variable consideration and constraints

• Contract modifications

• Practical revenue recognition cases

Part 4 – Property, Plant and Equipment, Intangible Assets & Borrowing Costs

• Recognition and measurement of property, plant and equipment (IAS 16)

• Depreciation methods and component approach

• Derecognition and impairment indicators

• Recognition and measurement of intangible assets (IAS 38)

• Internally generated intangibles and development costs

• Capitalisation of borrowing costs (IAS 23)

• Practical asset-related reporting issues

Part 5 – Financial Instruments, Fair Value, OCI & Hedge Accounting

• Classification and measurement of financial assets and liabilities (IFRS 9)

• Business model and SPPI assessment

• Expected Credit Loss (ECL) overview

• Other Comprehensive Income (OCI): nature, presentation and recycling principles

• Hedge accounting under IFRS 9

• Fair value measurement principles (IFRS 13)

• Presentation and disclosure requirements (IAS 32 / IFRS 7)

• Practical illustrations

Part 6 – Share-based Payment & Employee Benefits

• Share-based payment arrangements (IFRS 2)

• Equity-settled and cash-settled share-based payments

• Valuation principles and vesting conditions

• Employee benefits (IAS 19)

• Presentation and disclosure considerations

Part 7 – Impairment, Provisions, Inventories & Non-current Assets Held for Sale

• Impairment of assets (IAS 36)

• Cash-generating units and impairment testing

• Provisions, contingent liabilities and contingent assets (IAS 37)

• Inventories (IAS 2)

• Non-current assets held for sale and discontinued operations (IFRS 5)

• Practical judgment and disclosure considerations