Скачать или смотреть Prepare Financial Reports Based on IFRS in Amharic

Prepare Financial Reports Based on IFRS

Unit 1 – Introduction to IFRS
Unit 2 – Property, Plant and Equipment (PPE) – IAS 16

This free video course is specially designed to help Ethiopian TVET Accounting students (Level 4 & 5) and their teachers prepare Occupational Assessment (COC exam) and teach/deliver the unit “Prepare Financial Reports Based on IFRS” exactly according to the current Ethiopian Occupational Standard (OS).
What you will learn in these two units:

Unit 1 – Introduction to IFRS
Meaning and purpose of International Financial Reporting Standards (IFRS)
Who developed IFRS and who must use it in Ethiopia
The Conceptual Framework for Financial Reporting (simple explanation)
Qualitative characteristics of useful financial information (understandability, relevance, reliability, comparability)
Basic differences between IFRS and Ethiopian GAAP
List of important IFRS/IAS that TVET students must know for COC exam

Unit 2 – Property, Plant and Equipment (IAS 16)
What assets are classified as PPE
Recognition criteria – when to record PPE in the books
Initial measurement – cost of PPE (purchase price + all costs to bring it to working condition)
Subsequent measurement – Cost model and Revaluation model (exam focus: Cost model)
Depreciation – meaning, methods (straight-line method is most examined), calculations & journal entries
How to record disposal of PPE (gain or loss)
Presentation of PPE in the Statement of Financial Position
Many solved COC-style examples and past exam questions

Perfect for:
TVET College students preparing for COC Level 4 & Level 5 exam
TVET teachers who need ready-to-use examples and explanations
Anyone who wants to understand IFRS in simple Amharic


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Good luck with your COC examination! You can do it! 🇪🇹📚