The five-step model in one lesson
One bundled contract followed through every step of IFRS 15 to the first reporting date.
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A full lesson from each course, free.
No account and no card. Each is the complete narrated lesson exactly as members see it. Courses not shown here get their free lesson once one is chosen from their published lessons.
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Fulfilment cash flows I: estimates and the contract boundary
The probability-weighted estimate of future cash flows, and where the contract boundary cuts them off.
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The operating category and why it is the residual
Why nothing has to prove it is operating, and what operating profit does and does not tell you.
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Where insurance revenue and insurance service expenses fall in the five categories
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Derecognition of financial assets
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Lloyd's and branches of foreign reinsurers: the separate routes in
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Internal models versus the standard formula
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.