Explore accounting Podcasts
Discover amazing accounting podcasts across different categories and topics
The Money Toolbox: Exploring Financial Instruments
Unlock the complexities of financial instruments, from foundational definitions to advanced accounting treatments under IFRS 9, IAS 32, and IFRS 7. This episode demystifies financial assets, liabilities, and equity, exploring primary and derivative instruments, and the critical 'fixed-for-fixed' test. Dive deep into classification, measurement (amortized cost, FVTPL, FVOCI), recognition, and derecognition, including the nuances of 'continuing involvement' and the ECL model for impairment. We also unravel hedge accounting, embedded derivatives, and the crucial transparency provided by IFRS 7 disclosures.
Deal Makers: Inside the World of Business Combinations
Explore the strategic 'why' behind mergers, acquisitions, and partnerships, and dive into the accounting principles that govern these complex deals. Unpack IFRS 3's definition of a business combination, differentiating between direct and indirect acquisitions, and understand the crucial four-step acquisition method. From identifying the acquirer to calculating goodwill and navigating deferred tax implications, this podcast breaks down the intricate world of financial reporting for business combinations, including consolidated financial statements, non-controlling interests, and investments in associates and joint arrangements.