Accounting Videos


Up to date videos about tax, accounting, auditing, and many other areas of accounting.

Module 3, V5 - Prepaid Insurance Adjusting Entry Example Another common Deferred Expense adjusting entry problems that you will face. In this video I solve it and tie it back into the SHY…

Module 3, V4 - Supplies Expense Adjusting Entry Example One of the most common Deferred Expense adjusting entry problems that you will face - solved and tied back into the WHY of…

Module 3, V2 - Adjusting Entries Explained What are the 5 different types of adjusting entries and exactly WHY are each of them required in financial accounting? This video answers those questions!

Module 3, V1 - The Accounting Cycle A review of the accounting cycle and what I will be covering about adjusting entries for Intermediate Financial Accounting I. Thanks for watching! Else.

Shared Services Conference 2019 highlights Highlights from the Shared Services Conference 2019, held in Dublin.

Webinar: Getting ready for Brexit This webinar provides an overview for UK businesses involved in the movement of goods between the EU and the UK. When the UK leaves the EU there will be…

Porter's Generic Strategies: Cost Leadership The cost leadership strategy is one of the 3 generic strategies recommended by Michael Porter. The cost leadership strategy is straightforward: your goal is to…

Making Tax Digital for VAT: What is compatible software? This video explains the software you will need as part of Making Tax Digital for VAT. Businesses are required to use compatible software as part…

How to sign up to Making Tax Digital for VAT? This video explains the step-by-step process to sign up a business to Making Tax Digital for VAT. Business making taxable supplies above the VAT threshold of…

The Rise and Fall of Beanie Babies The rise and fall of Beanie Babies, as covered in the excellent book, "The Great Beanie Baby Bubble" by Zac Bissonnette.

Where Now for the Taxation of UK Real Estate? - Capital Allowances BDO's Steve Watts discussed the latest developments including new structures and building allowances.

Where Now for the Taxation of UK Real Estate? - Financing BDO's Rob Williams looks at pitfalls and opportunities for offshore investors and developers.

Where Now for the Taxation of UK Real Estate? - VAT BDO's Richard Dalton gives an update on the Domestic Reverse Charge for building and construction services.

On Top of Tax - Where Now for the Taxation of UK Real Estate? - full webinar Listen to BDO's Real Estate Tax experts discuss the latest real estate tax developments and how they could impact you.

Where Now for the Taxation of UK Real Estate? - New Capital Gains Regime BDO's Ed Peters discusses the impact for UK and non-residents including the new transparency and exemption elections.

Process and Control Expert: Larry White Larry White is Executive Director for the Resource Consumption Accounting Institute and is a member of IFAC's Professional Accountants in Business Committee…

Navigator: Matthews Kunaka, Black Gold Trading Zimbabwe Matthews Kunaka is the CFO of Black Gold Trading Zimbabwe and is a member of IFAC's Professional Accountants in Business Committee. In this video, he…

Brand Protector: Khalilullah Shaikh, K-Electric Khalilullah Shaikh is the former Head of Supply Chain for K-Electric and is a member of IFAC's Professional Accountants in Business Committee. In this video…

Charles Tilley, PAIBC Chair Charles Tilley is the Chair of IFAC's Professional Accountants in Business Committee. In this video, he discusses how he serves as a storyteller within his current…

Co-Pilot: Sanjay Rughani, Standard Chartered Bank - Tanzania Sanjay Rughani is CEO of Standard Chartered Bank – Tanzania and is the Deputy Chair of IFAC's Professional Accountants in Business Committee.

Navigator: Stuart Chaplin, Shell Trading & Supply Stuart Chaplin is Vice President of Risk Management at Shell Trading and Supply and is a member of IFAC's Professional Accountants in Business Committee.

Trusted Professional: Datuk Zaiton Mohd Hassan Datuk Zaiton Mohd Hassan serves as a Non-Executive Director in multiple organizations and is also a member of IFAC's Professional Accountants in Business…

Co-Pilot: Janet Senior, London Borough of Lewisham Janet Senior is Executive Director for Resources and Regeneration for the London Borough of Lewisham, and is also a member of IFAC's Professional…

Co-Pilot: Tine van de Werken, Dümmen Orange Tine van de Werken is CFO of Dümmen Orange and is a member of IFAC's Professional Accountants in Business Committee. In this video, she discusses how…

Navigator: José Raúl González Lima, Grupo Televisa S.A.B. José Raúl González Lima is the Director of Corporate Financial Reporting at Grupo Televisa S.A.B., and is a member of the IFAC Professional Accountants in…

Process and Control Expert: Stephen Muscat, Liquigas Malta Limited Stephen Muscat is CFO of Liquigas Malta Limited and is a member of the IFAC Professional Accountants in Business Committee. In this video, he discusses how…

Trusted Professional: Wendy W.Y. Yung, Hospital Authority Hong Kong Yung is an Audit Committee Member of the Hospital Authority Hong Kong and is a member of IFAC's Professional Accountants in Business…

Technology & Digital Enabler: Daniel Monehin, Mastercard Daniel Monehin is Executive Vice President at Mastercard and is a member of IFAC's Professional Accountants in Business Committee. In this video, he…

Getting to know the Chinese consumer How understanding and meeting the needs of consumers impact retail.

Mind-blowing smart retail How the pace of change and technological scale in China is impacting the consumer industry.

Criticism of Porter's 5 Forces: Competition Demystified Porter's 5 Forces is the most well-known conceptual framework in strategy, but it's not without its critics. In the book Competition Demystified, Bruce Greenwald…

One Million Futures impact stories - Simon He's a fan of Cilla Black and gardening. He also attends Earthworks, one of our One Million Futures charity partners. Watch this film to find out how…

One Million Futures impact stories - Sienna She wants to be a lawyer. She also attends IntoUniversity in Leeds, one of our One Million Futures charity partners which helps young people from…

One Million Futures impact stories - Baseer After leaving his family in Afghanistan he was supported by Achieve, a programme run by our One Million Futures charity partner The Prince's Trust…

One Million Futures impact stories - Lakiesha A former student at our One Million Futures partner school in Reading, Lakiesha joined Deloitte as a BrightStart apprentice and now she…

Module 2, V5 - Materiality Example This video applies the concept of materiality to an example in accounting. Thanks for watching! Else.

Porter's 5 Forces: Bargaining Power of Suppliers One of the five competitive forces that affects the profitability of an industry is the bargaining power of suppliers. If suppliers have strong bargaining power, they…

Hedges of Unrecognized Foreign Currency Firm Commitments Using Options The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Module 2, V4 - Materiality Explained The concept of Materiality is part of the Qualitative Characteristic "Relevance" under the conceptual framework. It's often misunderstood by students in both…

Porter's 5 Forces: Bargaining Power of Buyers One of the five competitive forces that affects the profitability of an industry is the bargaining power of buyers. If buyers have strong bargaining power, they can…

Forward Contract to Hedge Unrecognized Foreign Currency Commitment - IFRS 9 - ACCA Exam The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Foreign Currency Options - IFRS 9 - Hedge Accounting - IFRS Lectures - ACCA Exam The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

QuickBooks Online Advanced - A Deep Dive Erin Walsh Dyer of The Bookkeeper's Friend is your friend, too, during this presentation about QuickBooks Online Advanced, Intuit's latest online product made…

Deloitte Ride Across Britain 2019 – one week to go An epic cycle challenge - 980 miles in 9 days from Land's End to John O'Groats. Push yourself to new levels and make unforgettable memories.

Robert Dacey on the FASAB Tax Expenditure standard Robert Dacey, Chief Accountant for the US Government Accountability Office, discusses why the Federal Accounting Standards Advisory Board published a…

Scott Munro on Financial Reporting for First Nations in Canada Scott Munro, Director, Standards and Certification of the First Nations Financial Management Board, discusses some of the main financial reporting issues facing…

David Bean on the GASB's Going Concern Project David Bean discusses the Governmental Accounting Standards Board's "going concern" project, which aims to indicate severe financial distress for state and…

Public Sector Standard Setters Forum Reflections: Diane Peressini Diane Peressini, Executive Director, Government Accounting Policy and Reporting at the Treasury Board of Canada Secretariat, shares her top three reflections…

Jacob Soll: Accrual information critical to public sector decision-making Strong and reliable accrual information is critical for good public financial management. However, this information doesn't always reach the most senior…

Fair Value Hedge - Foreign Currency Contract - IFRS Lectures - ACCA Exam - CPA Exam The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

BDO Professional Services Tax Webinar Series – Employment Taxes Update – 29 August 2019 In this webinar, our guest speaker Jacqui Roberts, an Associate Director from BDO who specialises in employment taxes, provided an update on an area of tax…

IASB podcast - August 2019 Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project,…

Porter's 5 Forces: Threat of Substitutes Michael Porter identified the threat of substitutes as one of the 5 forces affecting the competitiveness of an industry. All firms in an industry…

FA 39 - Module 8 Video 5 - Selling an Asset at a Gain or Loss - 8-3A This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

Free PICPA Networking Opportunity The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Module 2, V3 - Relevance Explained Under the conceptual framework, IFRS, what is relevance? This videos explains this important qualitative characteristic. Thanks for watching! Else.

Module 2, V2 - Qualitative Characteristics Introduced What characteristics or qualities does information have to have in order to BE useful for decision making? The Qualitative Characteristics under the Conceptual…

Module 2, V1 - The Conceptual Framework Introduced What is the conceptual framework and why is it important? This view answers these questions. Thanks for watching. Else.

Module 1, V4 - Ethics and Financial Reporting If the preparers of financial statements are required to follow GAAP then is there a role for ethics in financial reporting…

Module 1, V3 - Management Bias and GAAP What motivates management to potentially bias the financial information they provide and how does GAAP combat that potential? This video answers those…

Porter's 5 Forces: Rivalry of Existing Firms Michael Porter identified the rivalry among existing firms in an industry as one of the 5 forces that affects the competitiveness of an industry…

Module 1, V2 - General Purpose Financial Statements If stakeholders use financial information to make decisions about resource allocations, what information is useful? Thanks for watching! Else.

Module 1, V1 - Why is financial accounting important? Financial accounting, which leads to financial reporting is important for capital allocation. It allows investors and creditors to channel…

IPSASB Webinar: Public Sector Specific Financial Instruments IPSASB Principal Dave Warren discuss Exposure Draft 69: Public Sector Specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments.

Presentation PhD - Cybercurrency Pricing for Financial and Tax Reporting - Sheng - Feng Hsieh This channel is a component of the Rutgers Accounting Web, and displays the various speakers who have made contributions to the Continuous Auditing and Reporting Conferences of Rutgers Business School.

Porter's 5 Forces: Threat of New Entrants The threat of new entrants is one of the 5 forces identified by Michael Porter as having an effect on the competitiveness of an industry.

FA 11 - Module 2, Video 3 - T-Accounts - Problem 2-2A Part 2 This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 17 - Module 3, Video 5 - Preparing Financial Statements - Problem 3-3A - Continued This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 16 - Module 3, Video 4 - Adjusted Trial Balance - Problem 3-3A - Continued This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 19 - Module 4, Video 1 - Cash and Bank Reconciliations This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 37 - Module 8, Video 3 - Units of Production Depreciation - 8-2A Part 2 This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 45 - Module 11, Video 1 - Statement of Cash Flows This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 47 - Module 11, Video 3 - Statement of Cash Flows - Problem 11-1A Part 2 This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 20 - Module 4, Video 2 - Bank Reconciliations - Problem 4-1A Part 1 This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 23 - Module 5, Video 2 - Receivables - Percentage of Sales Method - 5-3A This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

FA 25 - Module 5, Video 4 - Writing off Accounts Receivable - Problem 5-5A This channel features lots and lots of introductory accounting videos for your viewing pleasure. Hope they help!

Public Sector Standard Setters Forum Reflections: Ian Carruthers IPSASB Chair Ian Carruthers shares his reflections from the 2019 Public Sector Standard-Setters Forum, including how the conversations will help the IPSASB…

Celebrating IAESB Success As the work of the International Accounting Education Standards Board comes to a close, board leadership share perspectives on the board's work.

Renewal of our sponsorship of Ulster Women’s Rugby team Jackie Henry, Northern Ireland Office Senior Partner tells us more about the renewal of our Sponsorship of Ulster Women's Rugby Team.

Forward Currency Contract - Cash Flow Hedge - IFRS 9 - IFRS Lectures - ACCA Exam The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Porter's 5 Forces Michael Porter, a Harvard professor, identified 5 forces as the factors that determine the competitiveness of an industry. Porter's 5 Forces…

How to Exceed Expertise Hear how QuickBooks Certification can help guide your business along the path of ProAdvisory and provide access to a network of world class accounting talent…

Surpassing the Bounds of Knowledge Learn from a fellow Society member how QuickBooks Online training can boost any ProAdvisor's confidence, credibility, and expertise.

Why should you network? Farhat Accounting lectures. Importance of Networking The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Industry view of disruption: Banking & Capital Markets Isabelle Jenkins, Banking and Capital Markets Leader at PwC UK and Jon Maskery, Financial Services Technology Partner at PwC UK, discuss the impact they…

IFRS 9 Derivatives Hedge Accounting IFRS Lectures ACCA Exam International Accounting default The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Regulated Radio – Episode 8: Asset management: are investors getting their money’s worth? Money – as they say – never sleeps – and you'd certainly not want yours to. In this episode, we're looking at how UK regulators have been promoting…

Jo, the compliant time traveller – Deloitte Business Travel Services Watch as Jo, the compliant time traveller navigates the challenges of business travel immigration and tax compliance with Deloitte's GlobalAdvantage Mobile…

Foreign Currency Exchange Spot Rate - Forward Rate - Option Contract - Put Option - Call option The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Data Auditing Summer 2019 - Professor Appelbaum This channel is a component of the Rutgers Accounting Web, and displays the various speakers who have made contributions to the Continuous Auditing and Reporting Conferences of Rutgers Business School.

Deloitte Future of the Deal - What are the key trends and shifting gears influencing M&A markets? The dealmaker community in Yorkshire came together to hear the Deloitte M&A team's views on the Future of the Deal: Wall of PE Money, Activist Investors,…

IAS 7 Statements of Cash Flows - IFRS Lectures - ACCA Exam - CPA Exam FAR - International Accounting The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Decoding the data controller and processor relationship in a data breach The sixth in Deloitte's Cyber Insight series where Dominic Cockram, Risk Advisory Partner discusses the complexities between a data processor and data…

Farhat CPA Audio Lectures Series The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Direct Method Operating Activities - Statement of Cash Flows - Audio CPA Lectures The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Operating Section of Cash Flows Statement Indirect Method - Audio CPA lectures This audio covers the operating section of the statement of cash flows using the indirect method The link to the audio file can be found here:…

Introduction to Statement of Cash Flows - CPA Exam Audio Review Lectures This audio covers an introduction to the statement of cash flows covering operating, investing and financing activities. The link to the audio file can be found…

IFRS 16 Leases IFRS Lectures Finance Lease International Counteracting ACCA Exam default The objective of IFRS 16 is to report information that faithfully represents lease transactions and provides a basis for users of financial statements to…

Cashflow Coach - The free app for start ups and scale-ups Anthem is a fast growing contemporary communications agency that helps companies find their most powerful voice. When they needed support to stay on top of…

Cashflow Coach - Eat My Lunch talk’s cashflow forecasting Cash is king when you're a social enterprise. Eat My Lunch, which provides a lunch for a hungry school kid for every lunch it sells to the public, shares their story…

IFRS 15 - Revenue Recognition - Revenue From Contract with Customers - IFRS Lectures FRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows…

IR35 reforms - extension to the private sector The time to act is now – Tuesday 6 August You will no doubt already be aware of the extension of the IR35 rules to the private sector from April 2020, with draft legislation published by the government on…

IAS 12 Income Taxes - IFRS Lectures - ACCA Exam - International Accounting Course IAS 12, Income Taxes, and U.S. GAAP take a similar approach to accounting for income taxes. Both standards adopt an asset-and-liability approach that…

IAS 19 Employee Benefits - Defined Benefit Obligation Example - International Accounting - ACCA Exam IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of…

IAS 19 Employee Benefits - Pension Defined Benefit Plan - IFRS Lectures - International Accounting IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of…

IAS 37 - Onerous Contract - Contingent Assets - Restructuring Charge International Accounting IAS 37 requires the recognition of a provision for the present obligation related to an “onerous contract, ” that is, a contract in which the unavoidable costs of…

IAS 37 Provisions Contingent Liabilities - Contingent Assets - International Accounting - IFRS IAS 37 distinguishes between a contingent liability, which is not recognized on the balance sheet, and a provision, which is. A provision is defined as a “liability…

Partnership Installment Liquidation - Safe Payment Approach - Advanced Accounting CPA Exam FAR Installment liquidation is used instead of the immediate conversion of noncash partnership assets to cash under a simple liquidation, it is sometimes…

Partnership Liquidation - Advance Plan for the Distribution of Cash - Advanced Accounting - CPA exam Advance Plan for the Distribution of Cash method is feasible and it is more informative and efficient to prepare an advance schedule.

Speed of response – How quick do you notify customers following a data breach? The fifth in Deloitte's Cyber Insight series where Dominic Cockram, Risk Advisory Partner discusses the importance of responding promptly to a customer data…

US M&A activity outlook - H2 2019 - The Deal – M&A outlook for H2 2019 Fenton Burgin, Head of Deloitte UK's Advisory Corporate Finance team, discusses the outlook for M&A markets in H2 2019.

M&A outlook in the Technology sector - The Deal – M&A outlook for H2 2019 Fenton Burgin, Head of Deloitte UK's Advisory Corporate Finance team, discusses the outlook for M&A markets in H2 2019.

Midmarket M&A outlook - H2 2019 - The Deal – M&A outlook for H2 2019 Fenton Burgin, Head of Deloitte UK's Advisory Corporate Finance team, discusses the outlook for M&A markets in H2 2019.

Megadeals outlook H2 2019 - The Deal – M&A outlook for H2 2019 Fenton Burgin, Head of Deloitte UK's Advisory Corporate Finance team, discusses the outlook for M&A markets in H2 2019.

Financial Statements for Health Care Providers - Not for Profit Accounting - CPA Exam FAR Financial statement for health care providers include a statement of financial position, statement of operations, statement of cash flows,…

Welcome to the Society of ProAdvisory Helping accounting and tax professionals choose and use the right software.

Deloitte Ride Across Britain 2019 – challenge of a lifetime Deloitte Ride Across Britain is a chance to see Britain as you've never seen it before, sharing lifelong memories with 800 fellow riders.

Making Tax Digital frees up time to bake cakes! Most VAT registered businesses with a taxable turnover above the VAT threshold are now required to keep digital VAT records and send HMRC their…

A florist talks Making Tax Digital Most VAT registered businesses with a taxable turnover above the VAT threshold are now required to keep digital VAT records and send HMRC their…

An accountant talks about the benefits of Making Tax Digital Most VAT registered businesses with a taxable turnover above the VAT threshold are now required to keep digital VAT records and send HMRC their…

IASB podcast - July 2019 Chair and Vice-Chair of the International Accounting Standards Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia…

Accounting for Health Care Providers - Not for Profit Accounting - CPA Exam FAR Re accounted for similar to businesses. Not-for-profit hospitals are also accounted for similar to businesses but, nevertheless, must adhere to the reporting…

Investment trends and valuation strategies - FinTech CFO Event Series Deloitte Private was delighted to host the next session in our FinTech event series for CFOs and senior finance execs at Deloitte's dedicated FinTech lab…

Corporate Liquidation Distribution to Minority Shareholder - Corporate Income Tax Course In a § 332 parent-subsidiary liquidation, up to 20 percent of the subsidiary's stock can be owned by minority shareholders. In such liquidations, a distribution of…

AATPowerUp: Ensuring Inclusion of Those with Disabilities Mark Farrar, Chief Executive of Association of Accounting Technicians advises businesses to learn more about disabilities, seize the opportunities and…

Insurance industry view of disruption: Startupbootcamp PwC's Jim Bichard discusses disruption in Financial Services with PwC Partner Susie Holmes and Sabine VanderLinden, CEO of Startupbootcamp, looking at…

Crunch Chorus - Love What You Do Join over 25000 self-employed professionals who are already benefiting from an extensive range of tools and advice to help start, run, and grow their…

Parent-Subsidiary Liquidation - Corporate Liquidation Distribution - Corporate Income Tax Course Section 332, an exception to the general rule of § 331, provides that a parent corporation does not recognize gain or loss on a liquidation of a subsidiary.

Corporate Liquidation - Corporate Distribution - Shareholder Perspective - CPA Exam REG Section 331 requires sale or exchange treatment for the shareholders. As a result, the difference between the fair market value of the assets received from the…

The Deal – H2 2019 M&A Outlook Fenton Burgin, Head of Deloitte UK's Advisory Corporate Finance team, discusses the outlook for M&A markets in H2 2019.

When and how to pay PAYE Her Majesty's Revenue and Customs is the UK’s tax, payments and customs authority.

Related Party Loss Limitation - Disallowed Losses - Corporate Distribution Liquidation - CPA Exam REG Losses are disallowed on distributions to related parties in either of the following cases: - The distribution is not pro rata, or - The property distributed is…

Deloitte Private CFO Conference 2019 Watch the highlights from the 2019 Deloitte Private CFO Conference for Private and PE-backed businesses, bringing together acclaimed business leaders and…

FSRR: The changing role of compliance and risk functions Sarah Isted, PwC UK FS risk and regulation leader, reflects on the changing nature of risk and compliance functions within financial services today. How can…

Introduction to Complete Corporate Liquidation Corporate Income Tax Course CPA Exam REG The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Audits of Less Complex Entities Webinar Roger Simnett, IAASB member and Audits of Less Complex Entities Working Group Chair, discuss the challenges and possible actions that the…

Implementation of ISA 540 - Professional Skepticism In this video the panelists explain how their firms are planning to address the requirement to design and perform further audit procedures in a manner that is not…

Implementation of ISA 540 - Risk Assessment and Inherent Risk Factors In this video the panelists explain what has been done to implement the risk factors in their methodology and the challenges encountered.

Implementation of ISA 540 - Scalability In this video the panelists explain what has been done to bring out scalability in their methodology and the challenges encountered.

Implementation of ISA 540 In this video the panelists Julie Corden, IAASB Board Member, Deloitte, Monica Foerster, SMPC Chair and Practioner, Jennifer Chowhan, HLB and Member of the…

74 CPA Questions: Business Combinations. https://gumroad.com/farhatlectures The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Accounting for Expenses at Not For Profit Accounting - Example - CPA Exam FAR plus example NFPs have long been required to report expenses by functional classifications, such as major program and support classifications. Program classifications result…

Donated Material - Donated Assets - Special Events - Not for Profit Accounting CPA Exam FAR One of the basic characteristics that distinguishes not-for-profit organizations from commercial organizations is their reliance on noncash contributions or gifts in…

Charities Against Fraud Award 2018 – Winners The Charities Against Fraud Awards recognise and celebrate the achievements of people proactively fighting fraud in the charity sector. Hear from the 2018…

Audits of Less Complex Entities Webinar Roger Simnett, IAASB member and Audits of Less Complex Entities Working Group Chair, discuss the challenges and possible actions that the…

Audits of Less Complex Entities Webinar Roger Simnett, IAASB member and Audits of Less Complex Entities Working Group Chair, discuss the challenges and possible actions that the…

Contribution Revenue for Not For Profit - Pledges - CPA Exam FAR The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Hear views from Partrick Knight of SalesForce on disruption to Financial Services In this short video, Patrick Knight, Regional Vice President, Financial Services at Salesforce shares his views on opportunities for Financial Services who look at…

The PwC Non-Executive Director Programme Hear about the PwC Non-Executive Director programme helps NEDs in their ever expanding role.

The PwC Leadership Exchange: your network to share knowledge, insights and meaningful connections Highlights from across our programmes, as we help leaders remain agile, resilient and competitive in the face of disruption. Come and be part of the PwC…

Introduction to Not For Profit Accounting - Statement of Financial Postilion - CPA exam FAR Nonprofits do not have commercial owners and must rely on funds from contributions, membership dues, program revenues, fundraising events, public and…

Statement of Cash Flows - Notes to Financial Statement - Statement Functional Expenses CPA Exam FAR The statement of functional expenses is described as a matrix since it reports expenses by their function and…

Interim Financial Reporting - 10 Q - Advanced Accounting - CPA Exam FAR Interim financial statements for a corporation are the financial statements covering a period of less than one year. Often interim financial statements are issued…

Joining the Society of ProAdvisory The perks of ProAdvisory await every member of the ProAdvisor Program. Visit Societyofproadvisory.com to learn more.

The Path of ProAdvisory Hear just how rewarding a ProAdvisor's journey can be. Visit Societyofproadvisory.com to learn more.

PwC - British Athletics Data Intelligence Partnership #InspiringPerformance PwC are proud to be the Official Data Intelligence partner with British Athletics, supporting their ongoing pursuit of even greater success and medals through the…

The Society of ProAdvisory Community Hear how Society members can fulfill their most successful future together. Visit Societyofproadvisory.com to learn more.

The Mural of ProAdvisory Witness the Society of ProAdvisory's hand-painted homage to the accounting community.

Segment Reporting - Management Approach - Advanced Accounting - CPA exam FAR Under Generally Accepted Accounting Principles, an operating segment engages in business activities from which it may earn revenue and incur…

Agenda Decisions—'Curing of a credit-impaired financial asset' Technical Staff members Angie Ah Kun and Elizabeth Figgie summarise the IFRS Interpretations Committee's discussion and explain the conclusion it reached.

How many of your decisions are based on emotion? We asked Experience Analytics 2018 attendees what percentage of their decisions are based on emotion. Here's what they had to say…

Do you trust the cloud? We asked Experience Analytics 2018 attendees if they trust the cloud. Here's what they had to say…

Experience – Deloitte Global Employer Services EMEA Client Conference 2019, Copenhagen opening video The GES EMEA Client Conference 2019, 'Experience', facilitated three days of peer-to-peer networking and experience sharing, including breakout discussions on…

HMRC Achievements 2018 - 2019 A look back at HMRC's achievements during 2018 - 2019. The Annual Report and Accounts for 2018 - 2019 can be read in full here:…

How Is CPA Ireland Supporting SMPs? Eamonn Siggins, Chief Executive, CPA Ireland and Chair, Edinburgh Group shares insights and knowledge on how their member organizations have focused…

How Is ANAN Supporting SMPs? Dr Nuruddeen Abba Abdullahi, Cheif Executive, Association of National Accountants of Nigeria shares insights and knowledge on how their member…

How Is CNDCEC Supporting SMPs? Elbano de Nuccio, IFAC Board Member and President, Ordine dei Dottori Commercialisti and Esperti Contabili of Bari shares insights and knowledge on how…

How Is CPA Australia Supporting SMPs? Andrew Hunter, Chief Executive, CPA Australia shares insights and knowledge on how their member organizations have focused on delivering innovative…

Highlights from the Edinburgh Group Report: The SMP of the Future in a Changing World Eamonn Siggins, Chairman of the Edinburgh Group and Chief Executive of the Institute of Certified Public Accountants in Ireland provides an…

Deloitte Global Trade Bureau – Innovating customs compliance for a digital age. Customs compliance using Customs Freight Simplified Procedures and technology to deliver a digital solution for managing the changing customs landscape.

UK Economic Outlook - July 2019 PwC's Chief Economist John Hawksworth discusses the latest UK economic outlook, with a focus in particular on the outlook for the housing market and how the…

Building Trust in Drones Does the UK public trust drones? In April 2019, we surveyed 1520 UK adults to understand their views on drones. Visit our website to read the key findings from…

Debt Restructuring - Advanced Accounting - CPA Exam FAR Debt restructuring is a process used by companies to avoid the risk of default on existing debt or to take advantage of lower available interest rates.

Fresh Start Accounting - Post Chapter 11 Bankruptcy - Advanced Accounting - CPA Exam FAR Fresh start accounting helps companies emerging from bankruptcy to adopt appropriate emergence accounting, as governed by the Financial Accounting…

Chapter 11 Bankruptcy - Accounting for Reorganization - Advanced Accounting - CPA Exam GFAR This chapter of the Bankruptcy Code generally provides for reorganization, usually involving a corporation or partnership. A chapter 11 debtor usually proposes…

Chapter 7 Bankruptcy - Liquidation Accounting - Advanced Accounting CPA REG In addition to a voluntary assignment of assets, which constitutes a liquidation without bankruptcy proceedings, a voluntary or involuntary petition for liquidation…

Chapter 11 Bankruptcy Reorganization Accounting - Advanced Accounting - CPA Exam REG The debtor or creditors may prefer to file with the bankruptcy court a petition for reorganization under Chapter 11 of the Reform Act. Creditors of an insolvent…

Deloitte Human Capital Trends 2019, UK launch event highlights The Deloitte Global Human Capital Trends Survey is the largest and longest-running study of its kind. Taken by C-suite executives, business leaders, and…

Introduction to Bankruptcy - Advanced Accounting - CPA Exam REG The Reform Act provides that a bankruptcy petition may be filed under one of Chapters 7, 9, 11, 12, or 13. Chapter 9, which applies to municipalities seeking…

Contractual Agreement - Pre Bankruptcy Options - Advanced Accounting - CPA exam REG A business that is unable to pay its obligations as they mature may attempt to reach an accommodation with its creditors without recourse to legal action.

Introduction to the Extended External Reporting EER Assurance Consultation Paper Listen to IAASB member and Task Force Chair, Marek Grabowski, discuss the extended external reporting Consultation Paper that includes the first part of…

Stock dividends Issued by Subsidiary - Dividend preacquisition and postacquisition Earnings A subsidiary may issue stock dividends in the same class of stock that is held by the par - ent company. The parent company records the receipt of the shares in a…

Elimination of Intercompany Bond Holding - Advanced Accounting - CPA exam FAR Describe how the gain or loss on constructive retirement of intercompany bond holdings is allocated between the purchasing and issuing companies.

Regulated Radio – Episode 7: Is 2019 still on track? At the start of the year, we looked at what was in store for 2019. We're only six months in and it's already been a year of twists and turns. In our latest episode,…

Regulated Radio – Episode 6: Is FinTech ready for prime time? As 'FinTech mania' rises, our latest episode looks at what regulators are doing to encourage more innovation, get ahead of potential risks, and how prepared…

11 red flags to look for when dealing with third party suppliers Companies that fail to invest in effective contract management could end up paying more in the long term. Watch out for these 11 red flags that suggest your third…

Capacity – Are you prepared for the inbound calls a data breach can bring? The fourth in Deloitte's Cyber Insight series where Mark Whitehead, Risk Advisory Director discusses how organisations need to consider call handling capacity…

PwC - British Athletics Data Intelligence Partnership #InspiringPerformance PwC are proud to be the Official Data Intelligence partner with British Athletics, supporting their ongoing pursuit of even greater success and medals through the…

QuickBooks Online Advanced: Smart Reporting powered by Fathom With smart reporting powered by Fathom, accounting professionals can track business performance for their clients at-a-glance with smart, customizable, visual…

Deloitte Mobility Forecaster Deloitte provides professional services to industry and government in the UK. Here we share the insights and experiences of our people.

Deloitte Ride Across Britain 2019 – fundraising tips Deloitte rider James Wilkinson offers up his tried and tested tips that will help you smash your fundraising targets.

IAS 23 - Borrowing Cost - Interest Capitalization - International Accounting IFRS course IAS 23 Borrowing Costs requires that borrowing costs directly attributable to the acquisition, construction or production of a 'qualifying asset'

A snapshot of global business risk concerns - Global Risk Landscape Report 2019 Nigel Burbidge, our Risk and Advisory Services Global Chair, discusses what the voted top three business risks in 2019 are and what businesses could do to…

Annual Allowance Webinar - BDO BDO is an award-winning UK Member Firm of BDO International, the world's fifth largest accountancy network, with more than 1,000 offices in over 100 countries. . We believe in the personal touch; strong client relationships and personally tailored solutions.

Global Risk Landscape 2019 Webinar BDO is an award-winning UK Member Firm of BDO International, the world's fifth largest accountancy network, with more than 1,000 offices in over 100 countries. . We believe in the personal touch; strong client relationships and personally tailored solutions.

Property Forum - 25 June 2019 BDO is an award-winning UK Member Firm of BDO International, the world's fifth largest accountancy network, with more than 1,000 offices in over 100 countries. . We believe in the personal touch; strong client relationships and personally tailored solutions.

Deloitte Tech Foundry Introducing the Deloitte Tech Foundry. The Tech Foundry exists to help technology leaders make informed decisions. Boost your business agility and build a…

IESBA eCode: Getting to know the Building Blocks IESBA Member and Chair of the Phase 2 eCode working group Brian Friedrich describing the Building Blocks of the eCode. Access the eCode here:…

IESBA eCode: What is the Toolbox? IESBA Member and Chair of the Phase 2 eCode working group Brian Friedrich discusses the Toolbox in the eCode. Access the eCode here:…

IESBA eCode: Copy and Paste Functionality IESBA Member and Chair of the Phase 2 eCode working group Brian Friedrich provides some tips on using the eCode's Copy and Paste function. Access the…

IESBA eCode: Search Function Tutorial The International Federation of Accountants is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.

Introducing the IESBA eCode IESBA Member Brian Friedrich walks through the new eCode from the International Ethics Standards Board for Accountants. The eCode is a web-based tool that…

Shamela Kylassum, PwC UK Alumni Live 2019 speaker, "The impact of technology on human connection & quot; Shamela Kylassum, Managing Director, Pansophia Associates, gave an inspiring talk around the impact of technology on human connection and how…

Alieu Fofanah, PwC UK Alumni Live 2019 speaker, "Further, faster, together & quot; Alieu Fofanah, Head of Partnerships, The Foyer Federation, inspired the audience with his impactful talk on a topic which resonates with us all; tackling mental…

The Frontier Network The Frontier Network is a new and exciting business initiative designed for CIOs and senior leaders in digital and technology. The aim is to provide a…

Highlights video: 2019 Deloitte Valuations event Deloitte provides professional services to industry and government in the UK. Here we share the insights and experiences of our people.

Interview with the ‘Dean of Valuations’ – Prof. Aswath Damodaran An interview with the valuations expert Prof. Aswath Damodaran at Deloitte's 2019 Valuations Breakfast Briefing.

Global Accountancy Education: Preparing Future-Ready Accountants The video provides an overview of the IFAC's approach to advancing accountancy education at the global level. The new approach is: - designed to be relevant,…

Impairment of Assets - IAS 36 - International Accounting - IFRS Course The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or…

Surveillance Grid: An independent, dynamic and integrated end-to-end surveillance portal Welcome to Deloitte's Surveillance Grid, an independent, integrated and dynamic portal that uses advanced analytics to continuously monitor all lines of…

Financial Crime: Feel the crime. Shape the Fight. Our Financial Crime team discusses why we believe there should be no place in a trusted financial system for terrorists, corrupters, traffickers, market abusers…

BDO Webinar VAT Construction Industry Reverse Charge BDO webinar on HMRC's new domestic reverse charge for construction services that comes into force on 1 October 2019 and will require the recipient rather…

IAS 40 Investment property - IFRS International Accounting Course Biological assets can be held and accounted for by any business owner. However, because of their nature, they are typical of utmost importance to farmers or…

Showcasing public financial management: Malaysia Malaysia has been in the spotlight for its corporate governance issues in the past decade, but the new government has pledged to create a better environment…

Showcasing public financial management: HM Treasury, UK HM Treasury shares the success of their PFM initiatives: Whole of Government Accounts and the Balance Sheet Review. Through better balance…

Highlights - PwC at Salesforce World Tour London Watch highlights from #PwC at #SalesforceTour London. Delighted to be major sponsors here, showcasing our digital transformation story, our innovative…

IAS 16 - Property Plant and Equipment - IFRS - International Financial Reporting Standards This is a short executive summary of IAS 16 Property, Plant and Equipment IAS 16, Property, Plant, and Equipment, provides the primary guidance in accounting…

The 2019 Profit Track 100 Awards Dinner - BDO We were proud to be lead sponsors at the 20th Sunday Times Profit Track awards dinner at The Savoy Hotel, London on 11 June 2019.

BDO Singapore - Global Risk Landscape 2019 Willy Leow, Head of Risk Advisory Services from BDO Singapore, provides insight and advice on local risks affecting the Asia-Pacific market.

BDO South Africa - Global Risk Landscape 2019 George Williams, Risk Advisory Services Director from BDO South Africa, provides insight and advice on local risks affecting the South African market.

BDO Netherlands - Global Risk Landscape 2019 Emanuel Van Zandvoort, Risk Advisory Services Partner from BDO Netherlands, provides insight and advice on local risks affecting the EMEA market.

BDO Hong Kong - Global Risk Landscape 2019 Ricky Cheng, Risk Advisory Services Director from BDO Hong Kong, provides insight and advice on local risks affecting the Asia-Pacific market.

BDO UK - Global Risk Landscape 2019 Ruth Ireland, National Head of Risk Advisory Services from BDO UK, provides insight and advice on local risks affecting the UK market.

BDO Australia - Global Risk Landscape 2019 Marita Corbett, National Leader of Risk Advisory Services from BDO Australia, provides insight and advice on local risks affecting the Asia-Pacific market.

BDO USA - Global Risk Landscape 2019 Vicky Gregorcyk, National Leader from BDO USA, provides insight and advice on local risks affecting the American market.

A snapshot of global business risk concerns - Global Risk Landscape Report 2019 Nigel Burbidge, our Risk and Advisory Services Global Chair, discusses what the voted top three business risks in 2019 are and what businesses could do to…

IASB Conceptual Framework - Financial Capital Maintenance - Physical Capital Maintenance The 2018 revised Conceptual Framework sets out: the objective of general purpose financial reporting; the qualitative characteristics of useful financial…

IFRS 1 - IAS 1 - International Financial Reporting Standard 1 International Accounting Course Summary of IAS 1 shortly explains IFRS financial statements, their purpose, general features and looks to the statement of financial position, statement of…

Preparing for DAC6: EU Mandatory Disclosure Regime DAC6 is a new tax transparency directive introducing obligations for EU intermediaries and taxpayers to disclose information about certain cross border…

International Accounting Standard Board I IASB - International Financial Reporting Standards - IFRS International Accounting Standards Board The IASB has sole responsibility for establishing the IFRS. The principal responsibilities of the IASB are to: Develop…

Perspectives from drivers of climate action: Dr Emily Shuckburgh We ask a climate scientist about what the science is telling us. How much time do we have to solve humanity's biggest challenge yet?

International Accounting Course - Harmonization - International Accounting Standard Committee - IASC The IASC was established in 1973 by an agreement of the leading professional accounting bodies in 10 countries.

Challenges Caused by Accounting Diversity - International Accounting Course PROBLEMS CAUSED BY ACCOUNTING DIVERSITY: Preparation of Consolidated Financial Statements Access to Foreign Capital Markets Comparability of…

Geerte Hofstede Culture Dimensions - Accounting Values - International Accounting - Sydney John Gary Hofstede identified four cultural dimensions that can be used to describe general similarities and differences in cultures around the world: individualism,…

Reasons For Accounting Diversity - International Accounting Course REASONS FOR ACCOUNTING DIVERSITY Why do financial reporting practices differ across countries? Accounting scholars have hypothesized numerous…

The revised Wire Transfer Regulation – what it is and why you should take notice of it A short video explaining what the revised Wire Transfer Regulation 2015/847 is and why you should take notice of it. For more insights email…

Industry Talks: The future of consumer experience Insightful cross-industry debate featuring Sainsbury's Head of Brand - Judith Batchelar, Aston Martin Lagonda's VP and Chief Planning Officer - Nikki…

Manufacturing Outlook Webinar – Q2 2019 A webinar for manufacturers presented by Seamus Nevin, Make UK's Chief Economist. The webinar provides an update on the state of UK manufacturing,…

Stock Attribution Rules - Section 302 Dividend - Corporate Income Tax Course - CPA Exam REG Congress created stock attribution rules to serve this purpose. Under these rules, related parties are defined to include the following family members: spouses,…

Foreign Direct Investment - International Accounting Course - CPA Exam FAR Foreign direct investment is an investment made by a firm or individual in one country into business interests located in another country. Generally, FDI…

Customer Breach Support – Putting customers first The third in Deloitte's Cyber Insight series where Mark Whitehead, Risk Advisory Director discusses what support businesses need to consider when they suffer…

PwC Connected Intelligence: Act on AI now AI has the power to reduce costs and improve customer service but delaying implementation may mean that you miss the boat.

The Taxation of Cryptocurrency Simplified with Examples The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

Introducing the IESBA eCode IESBA Member Brian Friedrich and Chair Stavros Thomadakis introduce the IESBA eCode, an innovative digital product that offers professional accountants a…

BDO’s 2019 top fast growing business in Coventry and Warwickshire - RS Connect Watch our interview with Lea Hodson from RS Connect, the top fast growing business in Coventry and Warwickshire, to find out what drove the Coleshill-based…

Best Tips, Tricks and shortcuts to pass the CPA exam! The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

110 CPA Questions Governmental Accounting: https://gumroad.com/farhatlectures The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

90 Minutes of CPA questions covering leases: https://gumroad.com/farhatlectures The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.

This is me – Steve Larke Steve Larke, a partner in Consulting, shares his mental health story.

Deferred income taxes: https://gumroad.com/farhatlectures The traditional classroom setting is generally a one-size-fit all. Not every student has the same pace of learning and students who need extra time to understand certain concepts may be left behind. Some students may be lacking prerequisite knowledge from previous courses or they may be intimidated by asking clarification questions in class.