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Topic 1 – Changes in Accounting Estimate 

Video 1 
https://drive.google.com/file/d/1sfnCqbc-5nyBexBNpul0ji3qzUnOcJQe/view?usp=sharing 
 
Topic 2 – Changes in Accounting Policy 
Video 1 
https://drive.google.com/file/d/1GoLDcdsbmdoKcXi1EK8-Y-i5v7Cx8KN7/view?usp=sharing 
 
Topic 3 – Error Correction 
Video 1 
https://drive.google.com/file/d/1nGn0lz8jn_qXNN6B0ZL8yit7tUkyAOtt/view?usp=sharing 
Video 2 
https://drive.google.com/file/d/1wZeYIKAnq6mTorRjQTp6P-VHPx3NOcsX/view?usp=sharing 
 
Topic 4 – Single Entry 
Video 1 
https://drive.google.com/file/d/1oe3IbqGna90Zz6TtWcNyaKJoeGbLhz7F/view?usp=sharing 
 
Topic 5 – Cash and Accrual Basis 
Video 1 
https://drive.google.com/file/d/1fG4IwzVW-wsLsvBdsNIbLhE7zP8snrZO/view?usp=sharing 
Video 2 
https://drive.google.com/file/d/113OQDZUqAwXcv7O4pGPrkO6pqM5-Nt3t/view?usp=sharing 
 
Topic 6 – Non-current Asset Held for Sale 
Video 1 
https://drive.google.com/file/d/1r5qWk8c4NjeqHWZvxsePydo9jx9HhhNl/view?usp=sharing 

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