Online Training

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 devic

Sustainability Reporting

NAME	DURATION
E-Learning Courses
TCFD Explained - Overview and Examples in Practice	n/a

IFRS 9

NAME	DURATION
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	09m36s
Amortised cost - Measurement	12m21s
FVTOCI for debt - Classification	3m26s
Hold to collect and sell business model	05m49s
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

NAME	DURATION
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	06m26s
Step 5: Recognise revenue	14m04s

IFRS 16

NAME	DURATION
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

NAME	DURATION
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

NAME	DURATION
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