<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.cpdbox.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.cpdbox.com/articles/</loc>
		<lastmod>2026-11-10T09:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-hedging-documentation-example/</loc>
		<lastmod>2017-10-17T12:28:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ECGheartattack.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HedgingStrategyIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9HedgingDocumentation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/what-is-financial-instrument-ifrs-9/</loc>
		<lastmod>2017-10-17T18:27:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/WhatIsFI.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FIForward.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CharacteristicsFI.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/JunSpark.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-implementation/</loc>
		<lastmod>2017-10-17T18:30:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MainChangesIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9Implementation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/JunSpark.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-audit-top-3-questions/</loc>
		<lastmod>2017-10-20T06:54:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FinStatementsAuditors.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSAuditors.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/LocalGroupAuditor.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs9-usgaap/</loc>
		<lastmod>2017-10-23T11:50:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/JunSpark.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-hedge-accounting-examples/</loc>
		<lastmod>2017-10-23T12:06:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-1.1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-1.2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-3.1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-3.2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-3.3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-4.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-5.1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-5.2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-5.3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Fig-6.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-rebalancing/</loc>
		<lastmod>2017-10-23T12:08:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9HedgeRatio.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9RebalancingIllustration.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9RebalancingExample1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9RebalancingExample2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/KevinMitchel.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-39-ifrs-9/</loc>
		<lastmod>2017-10-25T07:55:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-debt-factoring/</loc>
		<lastmod>2017-11-12T14:44:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/WindowDressing.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSFactoringReceivables.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/customer-incentives-ifrs/</loc>
		<lastmod>2017-11-20T18:54:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSMaterialRight.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/hedge-accounting-ias39-ifrs9/</loc>
		<lastmod>2018-02-09T15:40:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HedgingRelationshipIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Hedging_JournalEntryI.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Hedging_JournalEntryII.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Hedging_Categories_IAS39.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HedgedItemIAS39IFRS9.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-change-group-composition/</loc>
		<lastmod>2018-10-08T08:46:41+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSGroupChangeL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSGroupsCompositionChange1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSGroupsCompositionChange2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/spare-parts-ifrs/</loc>
		<lastmod>2018-10-21T08:33:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SparePartsIAS2IAS16.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SparePartsDepreciation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/change-in-functional-currency-example/</loc>
		<lastmod>2019-01-29T07:52:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21FunctionalPresentation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21ChangeFunctionalPresentation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ChangeFC_00.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ChangeFC_01.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/is-your-auditor-being-unreasonable/</loc>
		<lastmod>2019-03-19T08:25:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/BusinessAuditRisks.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AuditRisk.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/BusinessRisk.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MAthanassiou.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-an-auditors-perspective/</loc>
		<lastmod>2019-05-21T08:41:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MaciekKocon.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-ias-33-rights-issue/</loc>
		<lastmod>2019-12-02T15:18:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33BasicEarningsPerShare.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33ChangeNumberShares.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33RightsIssue.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33BonusFactorFormula.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33TheoreticalExrightsPrice.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/notes-to-financial-statements-ifrs/</loc>
		<lastmod>2021-11-04T09:13:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Notes_IAS1.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Tesco_notes2021_content.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Crossreferencing_notes_IAS1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ecl-measure-probability-of-default/</loc>
		<lastmod>2022-01-31T09:32:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9DefaultExample.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ECLCategorize.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ECLMeasurePD.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9PDBenchmarking.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-financial-instruments-2012/</loc>
		<lastmod>2022-02-14T08:19:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/changes-ifrs-2016-2017/</loc>
		<lastmod>2022-03-08T08:19:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2016changesBig3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17InsuranceContracts.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2ShareBasedPaymentChange.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40InvestmentPropertyChange.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS1Changes2016.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7Changes2016.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/InvestmentEntity.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11Changes2016.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS14changes2016.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-extrapolate-along-yield-curve/</loc>
		<lastmod>2022-03-08T08:30:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/yield-curve.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/top-excel-formulas-ifrs/</loc>
		<lastmod>2022-03-08T08:37:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/impairment-test-in-the-covid-19-pandemic/</loc>
		<lastmod>2022-03-08T09:06:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IASImpairmentTestIAS36.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36Impairment.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/coronavirus-ifrs/</loc>
		<lastmod>2022-03-14T09:24:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/GoingConcernIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9MeasureECL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS10Events.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-measure-fair-value-in-agriculture-ias-41-and-ifrs-13/</loc>
		<lastmod>2022-03-14T09:25:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS41AgricultureAssets.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-leases-ifrs-16-covid-19/</loc>
		<lastmod>2022-03-14T09:26:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16RentCovid19.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/QuarterlyRateFormula.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ExampleCovid19.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-expected-credit-loss-interest-free-on-demand-loan/</loc>
		<lastmod>2022-03-14T09:27:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9_ECLcalculation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-expected-credit-loss-intercompany-loans/</loc>
		<lastmod>2022-03-14T09:28:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ECLScope2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ClassificationTable.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ECLmodelIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9_ECLcalculation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs9-ecl-loss-rate-probability-of-default-examples/</loc>
		<lastmod>2022-03-14T09:28:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9_ECLmethods.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9MeasureECL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9_ECLformula.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-16-transition-options-example/</loc>
		<lastmod>2022-03-14T09:29:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16TransitionOptions.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Exemptions2018.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16TransitionDiscountRates.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ExampleTable2-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16PresentValueFormula.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-2-example-fair-value-share-based-payments/</loc>
		<lastmod>2022-03-14T09:29:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TSR_formula.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-cash-flow-projections-value-in-use-ias-36/</loc>
		<lastmod>2022-03-14T09:30:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36AssetImpaired.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ValueInUseExample_Step1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ValueInUseExample_Step2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ValueInUseExample_Step3.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/cash-flow-projections-ias-36/</loc>
		<lastmod>2022-03-14T09:30:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36CFProjections.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ForeignCurrencyCFprojections.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36DiscountRate.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/free-assets-ifrs-gifts/</loc>
		<lastmod>2022-03-14T09:31:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSFreeAssets.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FreeAssetIFRSGovernment.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FreeAssetIFRSSupplier.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FreeAssetIFRSCustomer.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FreeAssetIFRSShareholder.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FreeAssetIFRSOther.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrsbox-rebrands-to-cpdbox/</loc>
		<lastmod>2022-03-14T09:32:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSboxchangestoCPDbox.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-38-intangible-asset-expense/</loc>
		<lastmod>2022-03-14T09:39:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS38IsItIntangibleAsset.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS38WhatAreIntangibles.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TaxiLicense.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Website.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HockeyTeam.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Software.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CustomerList.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Advertising.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-adopt-ifrs-16-leases/</loc>
		<lastmod>2022-03-14T09:57:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ExampleTable1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ExampleTable2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ExampleTable3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16FullFP.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16FullPL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ModifiedFP.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ModifiedPL.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/implement-ifrs-16-leases/</loc>
		<lastmod>2022-03-14T09:58:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ImplementationStrategy.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Exceptions01.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FullModifiedApproachIFRS16.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/what-to-read-online/</loc>
		<lastmod>2022-03-14T09:59:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MrMoneyMustache.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/zenhabits.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MarieForleo.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/stevepavlina.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/quora.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/OneGreenPlanet.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Pinterest.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-16-implementation-challenges/</loc>
		<lastmod>2022-03-14T10:00:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16LesseesAccounting.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Impact.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16IdentifyLease.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16DiscountRate.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Exemptions.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/best-of-ifrsbox-2016/</loc>
		<lastmod>2022-03-14T10:02:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSAuditors.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40InvestmentPropertyDefinition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS2CostFormulas.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/WhyWhatReadIFRSbox.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Lease1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/impairment-goodwill-ifrs-testing/</loc>
		<lastmod>2022-03-14T10:03:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3Goodwill1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36CashGeneratingUnit.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36CGUwithGoodwill.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ImpairmentofGWwithNCI.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrsbox-what-to-read/</loc>
		<lastmod>2022-03-14T10:06:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/International-GAAP.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/StudentsGuide.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Mindset.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/OneThing.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CocoChanel.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-16-ias-17-leases/</loc>
		<lastmod>2022-03-14T10:08:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/warehouse.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Lease.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16separate.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/best-of-ifrsbox-2015/</loc>
		<lastmod>2022-03-14T10:09:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15_5stepmodel.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21FunctionalPresentationCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSMonetaryNonmonetary.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/EmployeeLoansIFRSrules.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DepreciationMethodsIAS16.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SparePartsIAS2IAS16.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/tax-incentives-accounting-ifrs/</loc>
		<lastmod>2022-03-14T10:11:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/InvestmentTaxCreditsAccounting.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-employee-loans/</loc>
		<lastmod>2022-03-14T10:12:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/EmployeeLoansIFRSrules.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/EmployeeInterestBelowMarket.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/EmployeeLoanIFRS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias37-examples/</loc>
		<lastmod>2022-03-14T10:22:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37RemovalProvision.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37DiscountRate.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/cost-revaluation-models-ppe-ifrs/</loc>
		<lastmod>2022-03-14T10:23:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/PPE_classification_example.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/PPE_whichstandard.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FairValueModelRevaluationModel.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-expected-credit-loss/</loc>
		<lastmod>2022-03-14T10:25:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ECLmodelIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/BadDebtProvision.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/artwork-ifrs/</loc>
		<lastmod>2022-03-14T10:27:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSartwork_classes.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS_Artwork.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SusanClinard_TurbulentWaters_6500.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Inseparable_artwork.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IKEA_picture.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/the-unconventional-guide-to-tax-bases/</loc>
		<lastmod>2022-03-14T10:29:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TaxBase_I.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TaxBase_II.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TaxBase_III.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/certification-and-cpd-training/</loc>
		<lastmod>2022-03-14T10:31:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/brief-ifrs-glossary/</loc>
		<lastmod>2022-03-14T10:32:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-adjust-your-local-accounts-to-ifrs-2/</loc>
		<lastmod>2022-03-14T10:34:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Art007_table_1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Art007_table_2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-adjust-your-local-accounts-to-ifrs-1/</loc>
		<lastmod>2022-03-14T10:34:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/us-gaap-vs-ifrs/</loc>
		<lastmod>2022-03-14T10:35:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-learn-ifrs-2/</loc>
		<lastmod>2022-03-14T10:35:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-learn-ifrs-1/</loc>
		<lastmod>2022-03-14T10:35:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/what-is-ifrs/</loc>
		<lastmod>2022-03-14T10:35:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-usgaap-differences-2020/</loc>
		<lastmod>2022-03-16T07:49:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/N1PresentationUSGAAPIFRS.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/N2FairValueUSGAAPIFRS.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/N3LeaseUSGAAPIFRS.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/N4FinancialInstrumentsUSGAAPIFRS.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/N5OtherUSGAAPIFRS.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-17-insurance-3-greatest-misconceptions/</loc>
		<lastmod>2022-04-26T12:51:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ImadUddinPic.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-interrupt-depreciation-covid-19-pandemics/</loc>
		<lastmod>2022-05-09T09:15:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IdleCovid19Depreciation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/3OptionsDepreciationCovid19.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/039-ifrs-15-distinct-not-distinct/</loc>
		<lastmod>2023-03-01T13:23:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/038-deferred-tax-different-tax-rates-ias-12/</loc>
		<lastmod>2023-03-01T13:28:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/037-software-licenses-ifrs-15/</loc>
		<lastmod>2023-03-01T13:31:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/035-fair-value-of-non-financial-assets-ifrs/</loc>
		<lastmod>2023-03-01T13:37:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/033-settlement-discounts-ifrs-15/</loc>
		<lastmod>2023-03-01T13:42:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/032-discount-rate-incremental-borrowing-rate-lessees-ifrs-16/</loc>
		<lastmod>2023-03-01T13:48:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/031-rent-utilities-agent-principal-ifrs-15/</loc>
		<lastmod>2023-03-01T13:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/028-determine-functional-currency-ifrs/</loc>
		<lastmod>2023-03-01T13:56:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/027-examples-how-to-allocate-cost-of-conversion-ias-2/</loc>
		<lastmod>2023-03-01T14:02:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/026-accounting-for-transfers-ppe-investment-property-revaluation/</loc>
		<lastmod>2023-03-01T14:07:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/025-is-a-hotel-an-investment-property-under-ias-40/</loc>
		<lastmod>2023-03-01T14:10:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/024-how-to-capitalize-exchange-differences-on-loan-as-borrowing-costs/</loc>
		<lastmod>2023-03-01T14:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/023-ias-20-grant-matching-revenues-expenses/</loc>
		<lastmod>2023-03-01T14:19:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/022-can-you-capitalize-assets-placed-in-customers-premises/</loc>
		<lastmod>2023-03-01T14:26:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/021-warranties-ifrs-15/</loc>
		<lastmod>2023-03-01T14:29:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/WarrantiesIFRS15.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-revenue-from-breakage/</loc>
		<lastmod>2023-03-01T17:33:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/019-capitalize-rental-expenses-land-ifrs/</loc>
		<lastmod>2023-03-01T17:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/018-loan-origination-fees-ifrs-9/</loc>
		<lastmod>2023-03-01T17:50:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FinAssetsInitialIFRS9.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/016-impairment-intercompany-loans-ifrs/</loc>
		<lastmod>2023-03-01T17:55:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9_ECLcalculation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/014-present-loan-breached-covenants-ifrs/</loc>
		<lastmod>2023-03-01T18:00:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSCurrentNoncurrent.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/011-major-overhauling-ifrs/</loc>
		<lastmod>2023-03-01T18:07:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/009-capitalize-customer-list-ifrs/</loc>
		<lastmod>2023-03-01T18:14:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS38IntangibleAssets.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/008-lease-term-ifrs-16/</loc>
		<lastmod>2023-03-01T18:21:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Exemptions2018.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-15-vs-ias-18/</loc>
		<lastmod>2023-03-14T12:41:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15_5stepmodel.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15Example.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15Implementation.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-15-examples/</loc>
		<lastmod>2023-03-14T12:43:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/telecom.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/manufacturing.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15ContractModification.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/real-estate.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15Overtime.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/software.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-41-agriculture/</loc>
		<lastmod>2023-07-12T11:13:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAs41IAS16.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS41BiologicalAssetsProduce.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS41Measurement.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-distinguish-other-comprehensive-income-from-profit-or-loss-and-changes-in-equity/</loc>
		<lastmod>2023-07-12T11:24:06+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/NetAssets.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/OtherComprehensiveIncome.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-2-fifo-weighted-average/</loc>
		<lastmod>2023-07-12T12:02:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FOFOstoryComics.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS2CostFormulas.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS2CostFormulasFIFOLIFO.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/monetary-non-monetary/</loc>
		<lastmod>2023-07-12T12:50:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSMonetaryNonmonetary.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/capitalize-ppe-ias16/</loc>
		<lastmod>2023-07-12T13:18:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/PPE_definition_IAS16.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Recognition_PPE_IAS16.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/engine.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/library.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/glass.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/preoperating.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/when-start-depreciation/</loc>
		<lastmod>2023-07-12T13:35:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/InvestmentProperty.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Machine.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DepreciationMethodsIAS16.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/intercompany-loans-ifrs/</loc>
		<lastmod>2023-07-17T08:54:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IllustrationIntercompanyLoan.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSIntercompanyLoansMarketTerms.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/difference-fair-value-hedge-cash-flow-hedge/</loc>
		<lastmod>2023-07-19T09:32:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS39HedgesTypes.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HedgedItem.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-12-deferred-tax/</loc>
		<lastmod>2023-07-19T10:06:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/LearnDeferredTaxL.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/tax-reconciliation-ias-12-example/</loc>
		<lastmod>2023-07-19T10:15:58+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/lemonade2.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12TaxReconciliationExample.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/decommissioning-provision-ifrs/</loc>
		<lastmod>2023-07-20T11:34:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSDecommissioning.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSInitialMeasurementDecommissioning.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSDecommissioningInitialAccounting.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSDecommissioningSubsequentAccounting.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-for-banks/</loc>
		<lastmod>2023-07-20T12:05:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/StagesofFAImpairmentIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ClassificationFinancialAssets.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9EquityLiability.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SOFP.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SPLOCI.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SecuritizationScheme.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-3-a-business-or-an-asset/</loc>
		<lastmod>2023-08-01T08:04:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3Business.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3BusinessOrAsset.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3DefBusBS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-construction-contracts-ifrs-15/</loc>
		<lastmod>2023-08-01T09:27:33+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/5stepModelIFRS15.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15AtOverTime.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-consolidate-spe/</loc>
		<lastmod>2023-08-01T09:49:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Enron.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsoSPE_question.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10ConsolidationProcedures-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsoSPE_Step1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsoSPE_step2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsoSPE_step3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsoSPE_step4.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/global-minimum-tax-ifrs/</loc>
		<lastmod>2023-09-20T13:21:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/GMTIFRS.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/coveredtaxIFRS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-sustainability-reporting-ifrss1-ifrss2/</loc>
		<lastmod>2023-10-26T08:46:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SustainabilityReportingIFRS.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-s1-sustainability-general-requirements/</loc>
		<lastmod>2023-11-09T12:36:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/sustainabilityIFRSS1.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-s2-climate-related-disclosures/</loc>
		<lastmod>2023-11-29T06:34:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/sustainabilityIFRSS2.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/KeyDisclosuresIFRSS2Climate.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/GHGEmissionsIFRSS2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-7-risk-disclosures/</loc>
		<lastmod>2023-12-15T09:52:45+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS7RiskAnalysis.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/JohnOrford50.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/accounting-for-prepayments-in-foreign-currency-ifrs/</loc>
		<lastmod>2024-07-29T05:57:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21FunctionalPresentationCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSMonetaryNonmonetary.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-statement-of-changes-in-equity-ifrs-18/</loc>
		<lastmod>2024-11-25T09:47:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18StatementChangesEquity.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Zadanie.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18BlankConsoStCiE.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18SolvedSCiE.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/profit-or-loss-statement-ifrs-18-video/</loc>
		<lastmod>2024-11-25T17:30:00+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TopChangePLIFRS18.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18CategoriesProfitLoss.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CategoriesIA7vsIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SubtotalsPLIFRS18-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18OperatingByNatureByFunction.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18comparisonPL.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-hedge-accounting-example-why-and-how-to-do-it/</loc>
		<lastmod>2024-11-25T17:33:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9HedgeAccountingExample.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/WhatIsHedgeAccounting.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CategoriesOfHedgesIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HedgeAccountingComparison.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-17-example-initial-measurement-insurance-contracts/</loc>
		<lastmod>2024-11-25T17:34:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Example.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-17-insurance-contracts-summary/</loc>
		<lastmod>2024-11-25T17:41:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17summarycover.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/InsuranceContractIFRS17.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17groupingportfolio.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Recognition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17GeneralInitial.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17LiabilityRemainingCoverage.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17GeneralModelMeasurement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Presentation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Banner3.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/foreign-currency-consolidation-example-ifrs/</loc>
		<lastmod>2024-11-25T17:43:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ForeignExchangeConsolidationL.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ForeignSubsidiaryExample.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-8-policies-estimates-errors/</loc>
		<lastmod>2024-11-25T17:45:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS8Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS8ExampleAccountingEstimate.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS8AccountingPolicyAccountingEstimate.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS8Errors.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/012-barter-transactions-ifrs/</loc>
		<lastmod>2024-11-25T17:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/029-classification-expenses-in-profit-or-loss-ifrs/</loc>
		<lastmod>2024-11-25T17:49:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ExpensesFunctionNatureIAS1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/030-capex-threshold-ppe-ifrs/</loc>
		<lastmod>2024-11-25T17:51:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSMateriality.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSCapexvsmateriality.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-projected-unit-credit-method-ias-19-example/</loc>
		<lastmod>2024-11-25T17:52:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ProjectedUnitCreditMethodIAS191.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ProjectedUnitCreditMethodIAS192.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19ExampleProjectedUnitCreditMethod1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19discountfactor.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19ExampleProjectedUnitCreditMethod2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/036-contract-asset-vs-account-receivable/</loc>
		<lastmod>2024-11-25T17:53:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ContractAssetvsTradeReceivableIFRS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/013-variable-lease-payments-ifrs-16/</loc>
		<lastmod>2024-11-25T17:54:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16VariableLeasePayments.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-reporting-in-hyperinflationary-economy-ias-29/</loc>
		<lastmod>2024-11-25T17:56:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS29FunctionalCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS29FormulaRestatedNBV.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS29FormulaPLOCI.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-present-leases-ifrs-16-in-the-statement-of-cash-flows-ias-7/</loc>
		<lastmod>2024-11-25T17:57:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/00_IFRS16IAS7_Task-e1635952607650.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/01_IFRS16IAS7_Step1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/02_IFRS16IAS7_Step2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/03_IFRS16IAS7Step3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/04_IFRS16IAS7Step4.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/financial-guarantees-ifrs-9/</loc>
		<lastmod>2024-11-25T17:58:25+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AccountingFinancialGuaranteesIFRS9.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-41-subsequent-expenditures-agriculture/</loc>
		<lastmod>2024-11-25T17:59:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ExpensesIAS41.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/015-ifrs-not-going-concern/</loc>
		<lastmod>2024-11-25T18:00:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/NotGoingConcernIFRS.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/010-how-to-test-hedge-effectiveness-ifrs-9/</loc>
		<lastmod>2024-11-25T18:01:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9HedgeEffectiveness.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/007-restricted-cash-ifrs/</loc>
		<lastmod>2024-11-25T18:02:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7CashCashEquivalents.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/006-own-use-contracts-example-ifrs9/</loc>
		<lastmod>2024-11-25T18:03:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9Derivatives.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/040-investment-gold-ifrs/</loc>
		<lastmod>2024-11-25T18:04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/005-dividends-to-employees-ifrs/</loc>
		<lastmod>2024-11-25T18:05:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSDividendEmployees.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/004-variable-interest-loans-ifrs/</loc>
		<lastmod>2024-11-25T18:06:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSClassificationLoans.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/VariableInterestLoanIFRS9.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/003-demolition-cost-ifrs/</loc>
		<lastmod>2024-11-25T18:08:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DemolitionCostIFRS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/qa-002-ifrs-different-useful-lives-assets-within-group/</loc>
		<lastmod>2024-11-25T18:09:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/UsefulLifePPE.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/qa-0001-ifrs-dual-rates-foreign-currency/</loc>
		<lastmod>2024-11-25T18:10:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-10-events-after-the-reporting-period/</loc>
		<lastmod>2024-11-25T18:11:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS10Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS10Dates.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS10EventsAdjustingNonadjusting.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/accounting-cryptocurrencies-ifrs/</loc>
		<lastmod>2024-11-25T18:12:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS_Blockchain.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSCryptocurrencyHolders.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS6cryptocurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CryptocurrencyProcessIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSCryptocurrencyRewards.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-conceptual-framework-2018/</loc>
		<lastmod>2024-11-25T18:13:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/conceptualframework2018.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/FrameworkFinancialStatements.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ElementsFramework.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/RecognitionFramework.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConceptsCapitalFramework.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-32-financial-instruments-presentation/</loc>
		<lastmod>2024-11-25T18:15:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32FinancialInstrument.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32FinancialAsset.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32FinancialLiability.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32EquityLiability.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32ConvertibleBond.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32Offsetting.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-38-intangible-assets/</loc>
		<lastmod>2024-11-25T18:16:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS38WhatAreIntangibles.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS38DevelopmentPirate.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-7-financial-instruments-disclosures/</loc>
		<lastmod>2024-11-25T18:17:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/overload.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS7Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS7RiskDisclosures.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS7CreditRiskDisclosure.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS7LiquidityRiskDisclosure.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-33-earnings-per-share/</loc>
		<lastmod>2024-11-25T18:18:47+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33EPSicon.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33BasicEarningsPerShare.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS33DilutiveShares.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/consolidated-cash-flows-foreign-currencies/</loc>
		<lastmod>2024-11-25T18:20:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCFParent.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCFSubsidiary.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCashFlowStep1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCashFlowStep2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCashFlowStep3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ConsolidatedCashFlowStep4.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/summary-ifrs-5-non-current-assets-held-sale-discontinued-operations/</loc>
		<lastmod>2024-11-25T18:23:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS5Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS5Measurement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS5Measurement2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-40-investment-property/</loc>
		<lastmod>2024-11-25T18:24:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40in40seconds.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40InvestmentPropertyDefinition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40SubsequentMeasurement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS40Derecognition.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-20-government-grants/</loc>
		<lastmod>2024-11-25T18:26:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AccountingGovernmentGrants.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/international-ifrs-conference-india-hyderabad/</loc>
		<lastmod>2024-11-25T18:29:49+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSConferenceHyderabadIndia.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India06.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India_01.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India_02.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India_03.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India04.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/India05.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/top-5-ifrs-changes-in-2014/</loc>
		<lastmod>2024-11-25T18:30:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15_5stepModel.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ECLmodelIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/BearerPlantsIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS27Change.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-11-joint-arrangements/</loc>
		<lastmod>2024-11-25T18:31:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11JointControl.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11Classification.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11AccountingJointArrangements.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-3-business-combinations/</loc>
		<lastmod>2024-11-25T18:34:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3Business.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3AcquisitionMethod.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3Goodwill.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS3NCIGoodwillExample.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-10-consolidated-financial-statements/</loc>
		<lastmod>2024-11-25T18:35:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10ConsolidationProcedures.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10InvestmentEntities.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias21-foreign-exchange-rates/</loc>
		<lastmod>2024-11-25T18:36:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21FunctionalPresentationCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21DetermineFunctionalCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21ReportFunctionalCurrency.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS21ReportPresentationCurrency.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-7-statement-cash-flows/</loc>
		<lastmod>2024-11-25T18:37:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7CashAndCashEquivalents.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS73parts.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7FinalReconciliation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7DirectIndirectMethod.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/machines-fully-depreciated-still-in-use/</loc>
		<lastmod>2024-11-25T18:38:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/UsefulLife.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/2solutions.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/UsefulLifeFormula.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Changeinaccountingpolicy.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/top-5-ifrs-2014-2013-changes/</loc>
		<lastmod>2024-11-25T18:39:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2013ChangeIAS19.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2013ChangeTermination.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13Objective1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Control.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS11JointArrangements.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-2-share-based-payment/</loc>
		<lastmod>2024-11-25T18:40:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2ShareBasedPayment.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2ShareBasedArrangement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS2Recognition.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-13-fair-value-measurement/</loc>
		<lastmod>2024-11-25T18:43:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13FairValueApproach.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13MostAdvantageousMarket.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13Liabilities.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13NonperformanceRisk.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13OffsettingPosition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13ValuationTechniques.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS13FairValueHierarchy.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-account-compound-financial-instruments-ias-32/</loc>
		<lastmod>2024-11-25T18:44:45+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32_Compound_financial_instrument.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32_Convertible_bonds.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS32_AccountingEntry.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-19-employee-benefits/</loc>
		<lastmod>2024-11-25T18:46:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19_Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19_Classification_EmployeeBenefits.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19_AccountingEntry1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19_AccountingEntry1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS19_DefinedBenefitPlan.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/summary-ias-18-revenue/</loc>
		<lastmod>2024-11-25T18:47:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS18_Agency_transactions_scheme.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS18_Measurement_of_Revenue.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/summary-of-ias-17-leases/</loc>
		<lastmod>2024-11-25T18:48:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/LeaseAgreement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AccEntry1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AccEntry2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AccEntry4.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Sale_leaseback.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-add-simple-illustration-to-your-reports/</loc>
		<lastmod>2024-11-25T18:49:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-calculate-pre-tax-rate-for-value-in-use/</loc>
		<lastmod>2024-11-25T18:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-calculate-interest-rate-implicit-in-the-lease/</loc>
		<lastmod>2024-11-25T18:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-prepare-statement-of-cash-flows-in-7-steps/</loc>
		<lastmod>2024-11-25T18:52:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7StatementofCashFlows.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS7Information.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step4.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step5.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step6.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MakingCF_step7.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-39-financial-instruments-recognition-and-measurement/</loc>
		<lastmod>2024-11-25T18:53:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-1-presentation-of-financial-statements/</loc>
		<lastmod>2024-11-25T18:56:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.cpdbox.com/conceptual-framework-financial-reporting/</loc>
		<lastmod>2024-11-25T18:58:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/conceptual-framework-1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/conceptual-framework-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-12-income-taxes/</loc>
		<lastmod>2024-12-06T09:50:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12CurrentDeferredTax.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12CurrentIncomeTax.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12DeferredIncomeTax.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12TemporaryDifferences.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12RecognitionDeferredTax.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/intro-to-consolidation-and-group-accounts/</loc>
		<lastmod>2024-12-12T14:55:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IntroGroupAccounts24.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS_consolidation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS_investments_accountingmethod.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/consolidation-example/</loc>
		<lastmod>2025-01-14T09:31:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HowToConsolidateIFRSL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Consolidation_step0.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10ConsolidationProcedures.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Consolidation_step1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Consolidation_step2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Consolidation_step3.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Consolidation_addup.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-18-management-defined-performance-measures-example/</loc>
		<lastmod>2025-02-11T08:28:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MPMIFRS18.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/MPMsExamplesIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18ExampleMPM01.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18ExampleMPM02.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/example-ifrs-10-disposal-subsidiary-deconsolidation/</loc>
		<lastmod>2025-02-19T09:19:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Lossofcontrol.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Disposal_00FP.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Disposal_00PL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Disposal_01ConsoFP.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Disposal_02ConsoPL.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS10Disposal_03ConsoCiE.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-37-provisions-contingent-liabilities-contingent-assets/</loc>
		<lastmod>2025-03-26T07:45:04+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37Provision.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37Recognitionofprovision.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37Accountingprovisions.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS37FuturelossesOnerousRestructuring.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/current-non-current-ias-1/</loc>
		<lastmod>2025-04-03T06:50:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CurrentNoncurrent.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-16-directly-attributable-costs/</loc>
		<lastmod>2025-04-03T06:51:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CostsEmployeeBenefits.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Relocation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Insurance.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Land.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/Travel.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/5-step-model-revenue-recognition-ifrs-15-journal-entries-example/</loc>
		<lastmod>2025-04-09T12:12:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/5stepModelIFRS15.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/5stepModelExampleIFRS15.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/5stepModelAllocation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/5stepmodelJournalEntries.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15JEtemplateBut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/complete-ifrs-consolidation-lecture-ifrs-3-ifrs-10-examples/</loc>
		<lastmod>2025-05-01T08:26:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CompleteConsoFeature.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-16-property-plant-and-equipment/</loc>
		<lastmod>2025-05-11T15:17:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS16Depreciation.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS16DerecognitionPPE.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS16checklistbut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/capitalize-borrowing-costs-ias-23/</loc>
		<lastmod>2025-05-12T09:31:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS23BorrowingCostsCapitalization.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS23ButtonChecklist.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-16-leases-summary/</loc>
		<lastmod>2025-05-30T09:33:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Lease1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Exemptions.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16SaleLeaseback.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16ChecklistBut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-18-presentation-and-disclosure-in-financial-statements-summary/</loc>
		<lastmod>2025-06-18T09:39:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18Summary.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CompleteSetIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/CategoriesIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/SubtotalsPLIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/TotalsCIIFRS18.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS18checklistbut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-12-deferred-tax-example/</loc>
		<lastmod>2025-09-29T13:42:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/HowToCalculateDeferredTaxIAS12.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DeferredTaxIAS12Overview.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DeferredTaxIAS12ExampleTab1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DeferredTaxIAS12ExampleTab2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DeferredTaxIAS12ExampleTab3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS12TaxBase.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-map/</loc>
		<lastmod>2025-09-29T13:43:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSmap.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSmapbutton.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/how-to-calculate-bad-debt-provision-under-ifrs-9/</loc>
		<lastmod>2026-01-14T08:37:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ImpairmentModels.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/BadDebtProvisionIFRS9.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-28-investments-associates-joint-ventures/</loc>
		<lastmod>2026-01-23T18:49:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS28Objective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS28SignificantInfluenceControl.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS28EquityMethodInitial.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS28Goodwill.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS28EquityMethodSubsequent.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-deemed-disposal-associate-example/</loc>
		<lastmod>2026-01-23T18:49:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRSDeemedDisposalAccounting.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-2019-update-changes/</loc>
		<lastmod>2026-01-23T18:49:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9Effective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15Effective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS16Effective.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS17Effective.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ias-36-impairment-assets/</loc>
		<lastmod>2026-03-18T09:58:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36Scope.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36Impairment.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36RecoverableAmount.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ValueInUse.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36Recognition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36CashGeneratingUnit.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36CGUwithGoodwill.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36ReversalImpairmentLoss.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IAS36checklistbut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-15-revenue-contracts-customers/</loc>
		<lastmod>2026-05-21T06:14:30+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15_5stepmodel_summary.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15ContractModification.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15PerformanceObligations.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15OvertimeAtthepointoftime-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS15ChecklistBut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/accounting-discounts-ifrs/</loc>
		<lastmod>2026-06-27T11:21:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/DiscountTable.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-revenue-principal-agent/</loc>
		<lastmod>2026-07-23T13:13:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AgentPrincipalIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/AgentPrincipalCriteriaIFRS.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ExampleAgentPrincipalIFRS.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.cpdbox.com/ifrs-9-financial-instruments/</loc>
		<lastmod>2026-11-10T09:16:17+00:00</lastmod>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9Derecognition.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS-9-SPPI-test-1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9ClassificationFinancialAssets1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9SubsequentMeasurement.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/ECLmodelIFRS9.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9EmbeddedDerivatives.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9HedgeAccounting.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/IFRS9checklistbut.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.cpdbox.com/wp-content/uploads/bannerIFRSKit.png</image:loc>
		</image:image>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->