Finance e-elearning modules

Learning objectives:

Upon completion of this module you will be able to identify items to be included in the cost of inventory; apply the definition of overheads; identify rules for recognition and derecognition of inventories; define measurement rules; distinguish different methods of inventory valuation (standard cost, weighted average cost, FIFO method); calculate net realisable value; calculate the provision against inventories and reversal of provision.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify cash equivalents, non-cash items; distinguish the two approaches (direct – indirect) to produce cash flows from operations, classify transactions into the main categories of cash flows and identify basic steps of preparing statements of cash flows based on the IAS 7 standard.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify situations where accounting estimates are used, distinguish changes in accounting policies from changes in accounting estimates, identify situations where prospective and retrospective application is the correct approach and define proper accounting treatment for both models.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to define whether an event is in the scope of IAS 10 and can be considered an event after the reporting period, distinguish adjusting and non-adjusting events and identify proper accounting treatment or disclosure in both cases.

The course contains review questions after each of the course components. The purpose of these questions is to enhance understanding. The result of review questions does not count in your final quiz result.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 40 minutes

Half (0,5) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify situations when there is a need to account for deferred taxes; calculate the amount of deferred taxes; define whether a deferred tax asset or a deferred tax liability arose; recognise effect of under- or overestimation of current tax balances in previous years and define correct journals for current and future income taxes.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 100 minutes

Two (2) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify the type of costs which should be included in the value of property, plant and equipment at the time of recognition; identify criteria for the application of component-based approach and proper accounting treatment under the component-based approach; account for depreciation and identify correct accounting journals for a disposal of PPE.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify the situation when to apply IAS 36 standard, when to perform an impairment test; make a distinction between a triggering event review and an impairment test; identify indicators of impairment; define recoverable amount and value in use; identify a cash-generating unit.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to, define key characteristics of provisions, contingent liabilities and contingent assets; distinguish contingent liabilities from liabilities and provisions under IAS 37; apply the definition of “probable”; identify recognition criteria for provisions, define accounting treatment of provisions, contingent liabilities and contingent assets; identify specific type of provisions, specify disclosure requirements under IAS 37.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to define which assets are under the scope of the standard; apply the definition of intangible assets; distinguish different types of intangibles (internally generated, separately acquired and intangibles acquired through business combination); identify measurement models and define criteria for impairment.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to  indicate that an instrument is in the scope of the IFRS 9 standard, define business model of an instrument, decide whether an instrument meets SPPI test, apply recognition and measurement rules based on classification, and define relevant pattern to  calculate expected credit loss on financial assets.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify the purpose and criteria of consolidation, apply the definition of control, goodwill, gain of bargain purchase and subsidiary, calculate non-controlling interest and perform the basic steps of preparing a consolidated financial statement.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify the purpose and criteria of consolidation, apply the definition of control, goodwill, gain of bargain purchase and subsidiary, calculate non-controlling interest and perform the basic steps of preparing a consolidated financial statement.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to decide if the item of income is in the scope of the standard; identify the contract with the customer; identify the performance obligations in the contract; allocate the transaction price and define the revenue recognition pattern.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Learning objectives:

Upon completion of this module you will be able to identify features of a contract which indicate that the contract contains a lease, decide whether a substitution right is substantive, recognize suppliers’ protective rights, allocate transaction price when separating components of a contract, recognize variable payments in a contract and identify criteria for exemptions.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.