The Asset Life Cycle [±13mins]
This video explains the financial reporting process from initial recognition until derecognition, with a focus on assets – with Nabeelah Daniels

Liabilities according to the Conceptual Framework [±13 mins]
This video explains the new definition of 'liabilities' in the revised Conceptual Framework 2018 – with Taryn Miller

What are Liabilities - According to IAS37? [±8 mins]
This video explains when a business can recognise a liability and introduces provisions and contingent liabilities – with Gizelle Willows

Deferred Tax – Introduction [±9 mins]
This video explains the impact that the accrual basis has on the recognition of tax, an introduction to deferred tax – with Gizelle Willows

Identifying a Change in Accounting Policy [±9 mins]
This video explains how to distinguish a change in accounting policy from a change in estimate or a change in circumstance – with Alex Watson

Reporting a Change in Accounting Policy [±11 mins]
This video explains how a change in accounting policy is recognised in the financial statements – with Alex Watson

Consolidations – The Basic Adjustments [±9min]
This video explains the principles underlying basic consolidation adjustments required when preparing consolidated financial statements – with Tarryn Hyland

Introduction – Pro Forma Journal Entries [±14mins]
This video explains basic pro-forma journal entries – with Tarryn Hyland

Business Combinations [± 10 mins]
This video explains what a business combination is and how it should be reported – with Grant Edmond

Group Accounting – Introduction [± 14 min]
This video explains the basics of group accounting – with Jatin Garach