Training modules

BDO’s online training comprises a high level overview of individual IFRSs, together with a range of accessible ‘bite sized’ modules that cover separate issues in more detail.  They can be viewed online or downloaded to a mobile device.

Sustainability Reporting
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E-Learning Courses
TCFD Explained - Overview and Examples in Practice n/a
IFRS 9
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E-Learning Courses
IFRS 9: Corporates – Classification & measurement n/a
​IFRS 9: Corporates - Impairment ​n/a
IFRS 9: Inter-company loans n/a
IFRS 7: Disclosures (new disclosures as a result of IFRS 9) n/a
 

Online Videos
IFRS 9 Overview 27m49s
​Classification and measurement of financial assets overview ​16m24s
Amortised cost -  Classification 7m20s
​Solely payments of principal and interest ​15m41s
​Hold to collect business model 0​9m36s
​Amortised cost - Measurement 12m21s
FVTOCI for debt - Classification​ 3m26s
Hold to collect and sell business model​ 0​5m49s
FVTOCI for debt - Measurement​ 6m15s
Fair value measurement for equity investments and the FVTOCI option 7m50s
Accounting for equity investments classified at FVTOCI 6m58s
​FVTPL 12m21s
​Classification and measurement of financial liabilities ​10m50s
Financial liabilities designated at FVTPL - changes in credit risk 13m19s
​Amortised cost measurement for financial liabilities 12m24s
Reestimating cash flows of financial liabilities at amortised cost 13m12s
​Impairment overview ​25m57s
Significant increases in credit risk - Part 1: Key requirements and factors to consider 44m55s
Significant increases in credit risk - Part 2: Operational Simplifications 31m42s
Credit impaired financial assets 26m01s
​Measurement of expected credit losses 40m56s
​Application of the simplified (ECL) approach to trade receivables ​20m25s
​Accounting for issued financial guarantee contracts not measured at FVTPL (including impairment) 22m31s
Transition - Classification and measurement 25m17s
IFRS 15
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E-Learning Courses
​​IFRS 15 – Overview ​n/a
​​IFRS 15 Step 1 – Identify the contract ​n/a
​​IFRS 15 Step 2 – Identify separate performance obligations in the contract ​n/a
​​IFRS 15 Step 3 – Determine the transaction price ​n/a
​​IFRS 15 Step 4 - Allocate the transaction price ​n/a
​​IFRS 15 Step 5: Recognise revenue ​n/a
​​IFRS 15: Principal vs Agent ​n/a
​​IFRS 15: Licencing ​n/a
​​IFRS 15: Contract costs ​n/a
​​IFRS 15: Treatment of onerous contracts ​n/a
​​IFRS 15: Transition ​n/a
 

Online Videos
​​Overview of the new revenue standard ​14m52s
Transition​ ​19m04s
​Step 1: Identify the contract ​19m31s
Step 2: Identify separate performance obligations​ 11m15s
​Step 3: Determining transaction price 16m22s
​Step 4: Allocate transaction price 0​6m26s
​Step 5: Recognise revenue ​14m04s
IFRS 16
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E-Learning Courses
IFRS 16: Introduction ​n/a
IFRS 16: Recognition exemptions ​n/a
IFRS 16: Identifying a lease ​n/a
IFRS 16: Determining the lease term (lessee) ​n/a
IFRS 16: Recognition and measurement (lessee) ​n/a
IFRS 16: Sale and leaseback transactions ​n/a
IFRS 16: Presentation ​n/a
IFRS 16: Lessor accounting ​n/a
IFRS 16: Transition ​n/a
 

Online Videos
IFRS 16 Overview 27m02s
Identifying contracts that are or contain a lease 21m33s
Lease term 15m35s
Initial measurement 20m16s
Subsequent measurement and remeasurement 20m07s
Lease modifications 22m26s
Presentation 10m15s
Lessors 27m52s
Sales and leaseback transactions 24m47s
Comparison of the transition methods 25m33s
Transition - practical expedients 34m20s
IFRIC Meeting Summaries
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E-Learning Courses
November 2021 IFRIC Meeting Summary n/a
September 2021 IFRIC Meeting Summary n/a
April and June 2021 IFRIC Meeting Summary n/a
March 2021 IFRIC Meeting Summary n/a
December 2020 IFRIC Meeting Summary n/a
June 2020 IFRIC Meeting Summary n/a
January 2020 and April 2020 IFRIC Meeting Summary n/a
November 2019 IFRIC Meeting Summary n/a
September 2019 IFRIC Meeting Summary n/a
June 2019 IFRIC Meeting Summary ​n/a
Other IFRS Standards
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E-Learning Courses
May 2020 narrow scope IFRS amendments n/a
IAS 1 Amendments - Classification of Liabilities as Current or Non-Current (effective 1 January 2023) n/a
IFRIC 23 - Uncertainty over income tax treatments n/a