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ACCA SBR - Strategic Business Reporting
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IFRS 9 - Equity and Liability (29:17)
IAS 36 - Reversal of Impairment (30:34)
IFRS 9 - Amortised Cost (18:45)
IAS 16 and IAS 40 Comparison (36:55)
Question - IFRS 15 and IAS 21 Foreign Exchange (19:23)
Question - Environmental Provision (25:44)
Sample Study Notes
Detailed Study Notes
1. Conceptual Framework (23:44)
2. Conceptual Framework - Scope (13:54)
3. Qualitative Characteristics of Financial Information (11:27)
4. Elements of Accounting (1:05:35)
5. Ethical Issues - Question Discussion (22:23)
6. Professional Ethics (37:56)
7. Covid 19 and Impacts on Financial Reporting (12:39)
8. Statement of Comprehensive Income (38:21)
9. Statement of Financial Position SOFP (36:11)
1. Overview of IFRS 15 (11:15)
2. Revenue Recognition Citeria (38:25)
3. Revenue Recognition Citeria Continued (45:03)
4. Discount Allocation Example (27:37)
5. Right to Refund Example (16:41)
6. Variable Consideration Example (17:28)
7. Past Exam Paper Question Discussion
8. Question - Discount Allocation
9. BPP Kit Q33 - Questions and Solution
10. Revenue Question with Explanation
11. Revenue Question with Explanation - 1
12. Revenue Question with Explanation - 2
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Question and Discussion (24:35)
5. IAS 16 - Question and Discussion (24:35)
1. Complete Lecture (31:39)
2. IAS 16 and IAS 40 Comparison (36:55)
1. Intangible Non Current Asset (44:50)
2. Questions and Solutions IAS 16 - IAS 38 (26:08)
1. Impairment (33:20)
2. Imapirment of Assets - Impairment Signals (41:03)
3. Reversal of Impairment (30:34)
4. Cost of Capital (33:52)
5. Compounding and Discounting (21:43)
6. Discounted Cash Flow (DCF) and Net Present Value (20:38)
7. Impairment of CGU and Goodwill in NCI Question (1:02:12)
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
1. Fair Value (54:26)
2. Fair Value - Questions (15:59)
1. Introduction to Provisions (36:14)
2. Calculation of Provision and Finance Cost (19:37)
3. Provisions for Restructuring (18:35)
4. Provision and Reserve (03:43)
5. Questions - IAS 16 - IAS 37 - IAS 23
6. Provision for Restructuring Question (09:08)
7. Question - Environmental Provision (25:44)
IAS 20 Government Grants
IAS 20 Government Grants - Compliance of Conditions
IAS 41 - Agriculture
IAS 8 - Changes in Accounting Policies, Estimates and Errors
IAS 10 - Events after the reporting date
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
3. IFRS 15 and IAS 21 Foreign Exchange - Question (19:23)
4. Question - IAS 16 and IAS 21 Foreign Exchange (14:22)
IAS 12 - Taxation - Part 1
IAS 12 - Taxation - Part 2
IAS 12 - Taxation - Part 3
Question - IAS 12 - Q 40 - Tufnel - Deferred Tax and Impairment
Deferred Tax and Leases IFRS 16
Defererred Tax and IAS 36 - Impairment
Deferred Tax and Intra Group Sales
IAS 12 and IFRS 2 Question 59 Deferred Taxes
1. Leases (01:14:14)
2. Calculating Lease Liability (35:47)
3. Leases Discussion (21:13)
4. Sale and Lease Back Question (31:56)
5. Sales Lease Back - Further Explanation and Question (56:13)
6. Re-measurement of Lease Liability (18:11)
7. Question IFRS 16 Leases (14:14)
8. Leases and Deferred Tax (27:42)
1. Financial Instruments Introduction (17:57)
2. Derivatives (01:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (18:45)
6. Classification of Fin Assets And Fin Liabilities (43:18)
7. Classification of Financial Liabilities (15:20)
7 a. Reclassification of Financial Assets and Liabilities (04:16)
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)
10. Impairment of Financial Instruments (22:44)
11. Hedging (01:04:36)
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
1. Complete Lecture (51:13)
2. Kit Question 36 - Pensions - Part 1 (55:40)
3. Kit Question 36 - Pensions - Part 2 (16:01)
IFRS 2 - Share Based Payments
Kit Question 61 - Part 1
Kit Question 61 - Part 2
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated FS - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Consideration (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
12. Income Statement MCQs (22:23)
13. Q 303 Tyson Co - SOCI (37:47)
1. Consolidated SOFP - Q 297 Question with Solutions (54:53)
2. Kit Question - Diamond - Part 1 (37:24)
3. Kit Question - Diamond - Part 2 (22:30)
4. June 2015 - Consolidated SOFP - Question Solution (1:19:29)
5. Kit Question 15 - Traveler - Goodwill and Impairment (34:23)
6. Kit Question 15 - Traveler - IFRS 9 (17:06)
7. Kit Question 16 - Angel - Part 1 (40:31)
8. Kit Question 16 - Angel - Part 2 (14:09)
9. IFRS 11 - Joint Arrangements (58:13)
10. Changes in Group Structures (21:15)
11. IAS 28 - Investment in Associates and Joint Ventures (29:32)
Free Previews
IFRS 9 - Equity and Liability (29:17)
Preview
IAS 36 - Reversal of Impairment (30:34)
Preview
IFRS 9 - Amortised Cost (18:45)
Preview
IAS 16 and IAS 40 Comparison (36:55)
Preview
Question - IFRS 15 and IAS 21 Foreign Exchange (19:23)
Preview
Question - Environmental Provision (25:44)
Preview
ACCA SBR Resources
Sample Study Notes
Preview
Detailed Study Notes
Introduction
1. Conceptual Framework (23:44)
2. Conceptual Framework - Scope (13:54)
3. Qualitative Characteristics of Financial Information (11:27)
4. Elements of Accounting (1:05:35)
5. Ethical Issues - Question Discussion (22:23)
6. Professional Ethics (37:56)
7. Covid 19 and Impacts on Financial Reporting (12:39)
8. Statement of Comprehensive Income (38:21)
9. Statement of Financial Position SOFP (36:11)
IFRS 15 - Revenue from Contracts with Customers
1. Overview of IFRS 15 (11:15)
2. Revenue Recognition Citeria (38:25)
3. Revenue Recognition Citeria Continued (45:03)
4. Discount Allocation Example (27:37)
5. Right to Refund Example (16:41)
6. Variable Consideration Example (17:28)
7. Past Exam Paper Question Discussion
8. Question - Discount Allocation
9. BPP Kit Q33 - Questions and Solution
10. Revenue Question with Explanation
11. Revenue Question with Explanation - 1
12. Revenue Question with Explanation - 2
IAS 16 - Property, Plant and Equipment (PPE)
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement (18:24)
3. Revaluations and Disposals (37:29)
4. Question and Discussion (24:35)
5. IAS 16 - Question and Discussion (24:35)
IAS 40 - Investment Property
1. Complete Lecture (31:39)
2. IAS 16 and IAS 40 Comparison (36:55)
IAS 38 - Intangible Non Current Assets
1. Intangible Non Current Asset (44:50)
2. Questions and Solutions IAS 16 - IAS 38 (26:08)
IAS 36 - Impairment
1. Impairment (33:20)
2. Imapirment of Assets - Impairment Signals (41:03)
3. Reversal of Impairment (30:34)
4. Cost of Capital (33:52)
5. Compounding and Discounting (21:43)
6. Discounted Cash Flow (DCF) and Net Present Value (20:38)
7. Impairment of CGU and Goodwill in NCI Question (1:02:12)
IAS 23 - Borrowing Cost
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
IFRS 13 - Fair Value
1. Fair Value (54:26)
2. Fair Value - Questions (15:59)
IAS 37 - Provisions, Contingent Assets and Contingent Liabilities
1. Introduction to Provisions (36:14)
2. Calculation of Provision and Finance Cost (19:37)
3. Provisions for Restructuring (18:35)
4. Provision and Reserve (03:43)
5. Questions - IAS 16 - IAS 37 - IAS 23
6. Provision for Restructuring Question (09:08)
7. Question - Environmental Provision (25:44)
Miscellaneous Standards
IAS 20 Government Grants
IAS 20 Government Grants - Compliance of Conditions
IAS 41 - Agriculture
IAS 8 - Changes in Accounting Policies, Estimates and Errors
IAS 10 - Events after the reporting date
IAS 21 - Foreign Exchange
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
3. IFRS 15 and IAS 21 Foreign Exchange - Question (19:23)
4. Question - IAS 16 and IAS 21 Foreign Exchange (14:22)
IAS 12 - Tax
IAS 12 - Taxation - Part 1
IAS 12 - Taxation - Part 2
IAS 12 - Taxation - Part 3
Question - IAS 12 - Q 40 - Tufnel - Deferred Tax and Impairment
Deferred Tax and Leases IFRS 16
Defererred Tax and IAS 36 - Impairment
Deferred Tax and Intra Group Sales
IAS 12 and IFRS 2 Question 59 Deferred Taxes
IFRS 16 - Leases
1. Leases (01:14:14)
2. Calculating Lease Liability (35:47)
3. Leases Discussion (21:13)
4. Sale and Lease Back Question (31:56)
5. Sales Lease Back - Further Explanation and Question (56:13)
6. Re-measurement of Lease Liability (18:11)
7. Question IFRS 16 Leases (14:14)
8. Leases and Deferred Tax (27:42)
IFRS 9 - Financial Instruments
1. Financial Instruments Introduction (17:57)
2. Derivatives (01:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (18:45)
6. Classification of Fin Assets And Fin Liabilities (43:18)
7. Classification of Financial Liabilities (15:20)
7 a. Reclassification of Financial Assets and Liabilities (04:16)
8. Measurement of Financial Assets and Liabilities (25:22)
9. Compound Financial Instruuments (15:57)
10. Impairment of Financial Instruments (22:44)
11. Hedging (01:04:36)
IAS - 33 - EPS Earnings Per Share
1. Introduction to EPS (21:03)
2. Types of Shares and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
IAS 19 - Employee Benefits
1. Complete Lecture (51:13)
2. Kit Question 36 - Pensions - Part 1 (55:40)
3. Kit Question 36 - Pensions - Part 2 (16:01)
IFRS 2 - Share Based Payments
IFRS 2 - Share Based Payments
Kit Question 61 - Part 1
Kit Question 61 - Part 2
Consolidated FInancial Statements - 1
1. Consolidated Financial Statements - Introduction 1 (40:24)
2. Consolidated FS - Introduction 2 (23:08)
3. Consolidated FS - Net Assets and Goodwill (27:30)
4. Consolidated FS - Consideration (06:27)
5. Consolidated FS - Consideration (49:59)
6. Consolidation - Markup and Margin (10:44)
7. Consolidation - Unrealized Profit - PUP (14:10)
8. Consolidation - NCI Valuation Methods (12:33)
9. Consolidated SOFP F7 - Q 306 - Party Co (56:17)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
12. Income Statement MCQs (22:23)
13. Q 303 Tyson Co - SOCI (37:47)
Consolidated Financial Statements - 2
1. Consolidated SOFP - Q 297 Question with Solutions (54:53)
2. Kit Question - Diamond - Part 1 (37:24)
3. Kit Question - Diamond - Part 2 (22:30)
4. June 2015 - Consolidated SOFP - Question Solution (1:19:29)
5. Kit Question 15 - Traveler - Goodwill and Impairment (34:23)
6. Kit Question 15 - Traveler - IFRS 9 (17:06)
7. Kit Question 16 - Angel - Part 1 (40:31)
8. Kit Question 16 - Angel - Part 2 (14:09)
9. IFRS 11 - Joint Arrangements (58:13)
10. Changes in Group Structures (21:15)
11. IAS 28 - Investment in Associates and Joint Ventures (29:32)
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