| ★ |  Difference between contract asset (IFRS 15) and trade receivable | | 182 | Eslovaquia | |
| 12 |  Speak like an IFRS expert - part 9 (revenue vs gain vs income) | | 482 | Eslovaquia | 85 |
| 11 |  Q&A: Is IFRS for banks different than for other companies? | | 455 | Eslovaquia | 85 |
| 16 |  Q&A: Joint venture or joint operation (IFRS 11)? | | 405 | Eslovaquia | 84 |
| 8 |  Q&A: When to start depreciation under IAS 16? | | 326 | Eslovaquia | 85 |
| 6 |  Q&A: IFRS 17 Insurance contracts - should you care? | | 286 | Eslovaquia | 85 |
| 1 |  Q&A: Are contract assets and liabilities (IFRS 15) monetary or non-monetary? | | 230 | Eslovaquia | 88 |
| 10 |  How to account for investments under IFRS | | 203 | Eslovaquia | 85 |
| 13 |  Q&A: Is hedge accounting mandatory under IFRS? | | 147 | Eslovaquia | 84 |
| 20 |  Speak like an IFRS expert - part 6 (carrying amount) | | 122 | Eslovaquia | 83 |
| 18 |  Speak like an IFRS expert - part 10 (offsetting) | | 78 | Eslovaquia | 84 |
| 15 |  Speak like an IFRS expert - part 12 (accounting estimate vs judgment) | | 57 | Eslovaquia | 84 |
| 7 |  Speak like an IFRS expert - part 7 (initial vs subsequent) | | 55 | Eslovaquia | 85 |
| 2 |  Speak like an IFRS expert - part 15 (prospective vs retrospective) | | 50 | Eslovaquia | 87 |
| 19 |  Speak like an IFRS expert - part 8 (reporting date) | | 45 | Eslovaquia | 84 |
| 14 |  GAAP vs IFRS: What Small Teams Need to Know | | 43 | — | 84 |
| 3 |  Speak like an IFRS expert - part 14 (depreciation vs amortization) | | 36 | Eslovaquia | 87 |
| 5 |  Assets vs Liabilities 💼 | Quick Finance Guide Explained | Finance Forward @financeforwardyt | 32 | India | 86 |
| 9 |  Speak like an IFRS expert - part 11 (material) | | 32 | Eslovaquia | 85 |
| 4 |  Q&A: Can the same assets have different useful lives under IFRS? | | 31 | Eslovaquia | 86 |
| 17 |  Functional vs Presentation Currency: What to Choose | | 9 | — | 84 |