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1. The International Accounting Standards Board and IFRS Accounting Standards
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. The Conceptual Framework - Part 1 (19:35)
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Start2. Conceptual Framework - Scope (14:22)
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Start3. Conceptual Framework - Qualitative Characteristics of Fin Info (11:27)
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Start4. Conceptual Framework - Elements of Accounting (01:05:35)
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Start5. The Regulatory Framework (26:14)
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StartRead Complete Study Notes
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StartQuiz - Conceptual and Regulatory Framework
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2. IFRS 18 Presentation and Disclosures in Financial Statements
10 Lessons-
Start1. Introduction to IFRS 18 (20:19)
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Start2. Structure of Profit and Loss Account (31:03)
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Start3. Classification of Income and Expenses (24:54)
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Start4. Examples of Income and Expenses (19:50)
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Start5. Aggregation and Disaggregation (14:32)
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Start6. MPM - Management Defined Performance Measures (15:43)
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Practice Questions - ACCA quizzes (13:47)
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Start2. Practice Questions - ACCA Practice (28:28)
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StartQuiz - IFRS 18 Presentation and Disclosure in Financial Statements
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3. IFRS 15 Revenue from Contracts with Customers
22 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction and Overview to IFRS 15 (29:29)
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Start2. Five Steps Model Under IFRS 15 - Overview (13:02)
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Start3. Five Steps Model - Identification of Contract and Performance (17:26)
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Start4. Five Steps Model - Variable Consideration (15:16)
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Start5. Five Steps Model - Significant Financing Component (14:38)
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Start6. Five Steps Model - Non Cash Consideration (4:15)
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Start7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
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Start8. Five Steps Model - Recognizing Revenue (32:56)
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Start9. Right to Return, Warranties, Agent and Principal (35:46)
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Start10. Variable Consideration (06:48)
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Start11. Contract Asset / Liability / Receivables and Long Term Contracts (32:30)
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StartRead Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Contract Asset MCQs (19:43)
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Start2. BPP Kit MCQs 77 - 85 (59:05)
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Start3. BPP Kit Q 144 - Derringdo Co (10:18)
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Start4. BPP Kit MCQs 147 - 151 Campbell Co - (22:15)
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Start5. Kaplan Kit MCQs (35:57)
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Start6. Kaplan Kit MCQs (37:36)
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StartQuiz - IFRS 15 Revenues from contracts with customers (Theory)
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StartQuiz - IFRS 15 Revenues from contracts with customers (Calculation)
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4. IAS 20 Government Grants
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. IAS 20 - Government Grants Lecture (16:03)
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Start2. IAS 20 - Government Grants - Compliance of Conditions (04:42)
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Start3. Two Questions Explained (48:38)
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StartComplete Study Notes - IAS 20
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice - ACCA HUB (18:27)
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Start2. Question Practice - ACCA HUB (29:43)
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Start3. Question Practice - ACCA HUB (16:30)
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Start4. Question Practice (43:24)
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StartQUIZ - IAS 20 Government Grants (Calculation)
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StartQUIZ - IAS 20 Government Grants (Theory)
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5. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Accounting Policies (9:23)
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Start2. Changes in Accounting Policies (22:56)
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Start3. Changes in Accounting Estimates and Prior Period Errors (17:33)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (25:04)
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Start2. Question Practice (21:24)
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6. IAS 16 Property Plant and Equipment
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Recognition and Initial Measurement (44:04)
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Start2. Subsequent Measurement (18:24)
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Start3. Revaluations and Disposals (37:29)
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Start4. Knowledge from Past - Revaluation of Non Current Assets (56:15)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Kaplan MCQs - 1 (45:00)
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Start2. Kaplan MCQs -2 (19:47)
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Start3. Kaplan MCQs -3 (09:29)
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StartQUIZ - IAS 16 Theory
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StartQuiz - IAS 16 Calculation
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7. IAS 40 Investment Property
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Investment Property (11:47)
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Start2. Measurement Principles of IAS 40 (18:42)
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Start3. Further Considerations in FV (11:07)
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Start4. Changing Measurement Models (10:33)
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Start5. Transfers of IAS 40 to IAS 16 (17:01)
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StartRead Complete Study Notes - IAS 40
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (21:49)
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Start2. Question Practice (22:50)
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Start3. Practice Questions (17:10)
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Start4. Practice Questions (17:56)
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StartQUIZ - IAS 40 Investment Property (Calculation)
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StartQuiz - IAS 40 Investment Property (Theory)
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8. IAS 23 Borrowing Cost
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Borrowing Costs - 1 (23:29)
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Start2. Borrowing Costs - 2 (05:6)
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StartRead Complete Study Notes - IAS 23
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Practice Questions (23:10)
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Start2. Practice Question (20:35)
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StartQuiz - IAS 23 Borrowing Cost
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9. IFRS 5 Non Current Assets Held for Sale and Discontinued Operations
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Non Current Assets Held for Sale and Discontinued Operations (28:52)
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Start2. Quick Recap - Dispoals Group (12:37)
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StartComplete Study Notes - IFRS 5
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. ACCA Practice Questions (20:23)
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Start2. ACCA Hub Practice Questions (24:15)
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Start3. Kaplan Practice Questions (18:59)
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StartQuiz - IFRS 5
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10. IAS 38 Intangible Assets
17 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Intangible Assets (11:12)
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Start2. Recognition Criteria (18:37)
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Start3. Acquired Intangible Assets (19:12)
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Start4. Internally Generated Intangible Assets - R&D (18:30)
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Start5. Measurement of Intangible Assets (12:53)
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Start6. Revaluation of Intangible Assets (17:31)
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Start7. Amortisation, Impairment and Disposals (15:34)
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StartComplete Study Notes - IAS 38
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs - 35-38 BPP Kit (08:57)
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Start2. Kaplan MCQs - 1 (26:32)
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Start3. Kaplan MCQs - 2 (17:35)
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Start4. Question Practice - ACCA Hub (13:02)
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Start5. Question Practice - ACCA Hub (18:07)
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StartQUIZ - IAS 38 Intangible Assets (Calculation)
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StartQuiz - IAS 38 Intangible Assets (Theory)
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11. IAS 36 - Impairment of Assets
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. IAS 36 Introduction to Impairment of Assets (18:55)
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Start2. FV Less Cost to Disposal and Value in Use (24:44)
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Start3. Impairment Indicators (14:15)
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Start4. CGU Cash Generating Unit with Example (20:52)
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Start5. Recognition of Impairment in Financial Statements (19:22)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Impairment Question Practice (24:26)
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Start2. Kaplan MCQS - (27:37)
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Start3. Question Practice - ACCA Hub (24:58)
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Start4. Question Practice - ACCA Hub (20:29)
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Start5. Question Practice - ACCA Hub (09:31)
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StartQuiz - IAS 36 Impairment of Assets (Theory)
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StartQuiz - IAS 36 Impairment of Assets (Calculation)
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12. IFRS 16 Leases
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview and Background of IFRS 16 (19:47)
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Start2. Core Principles of IFRS 16 (19:54)
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Start3. Lease Liability (30:15)
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Start4. Right of Use Asset - ROU (30:14)
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Start5. Exempt Leases (7:10)
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Start6. Sales and Leaseback Overview (15:25)
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Start7. Sales and Leaseback Accounting Treatment (18:40)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 106 - 111 - BPP MCQ (29:41)
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Start2. MCQs 176 - 180 - BPP Kit (39:46)
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Start3. Practice Questions (35:47)
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StartQuiz - IFRS 16 Leases
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13. IAS 2 Inventory
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview of Inventory (13:38)
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Start2. Measurement of Inventory (20:49)
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Start3. Markup and Margin (13:42)
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Start4. Disclosure Notes for IAS2 (10:21)
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StartComplete Study Notes - IAS 2
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (27:27)
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Start2. Question Practice (34:45)
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StartQuiz - IAS 2
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15. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
18 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Provisions (10:57)
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Start2. The Issue Behind The Standard (9:35)
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Start3. Recognition Principle for Provisions (12:34)
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Start4. Measurement and Accounting Treatment (21:18)
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Start5. Warranties Under IAS 37 (3:49)
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Start6. Capitalization of Decommissioning Costs (29:13)
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Start7. Onerous Contracts (6:44)
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Start8. Provision for Restructuring (18:59)
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Start9. Contingent Liabilities (10:37)
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Start10. Contingent Assets (9:03)
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StartComplete Study Notes - IAS 37
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (45:45)
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Start2. Question Practice (38:19)
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Start3. Question Practice (25:58)
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StartQuiz - IAS 37 Theory
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StartQuiz - IAS 37 Calculation
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17. IAS 12 Tax
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Current Tax (17:00)
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Start2. Deferred Tax Introduction (10:21)
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Start3. Tax Base of an Asset and Liability (14:37)
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Start4. Temporary Differences with Examples (25:40)
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Start5. Question Practice Deferred Tax (20:40)
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Start6. Tax Revision Session (31:19)
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StartRead Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 133, 134, 135 - BPP Kit 1 (23:22)
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Start2. MCQs 137, 138, 139 - BPP Kit (38:22)
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StartQuiz - IAS 12
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18. IAS 10 Events after the Reporting Period
6 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Events After the Reporting Period (23:09)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice - Question 124 - 125 (08:18)
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Start2. Question Practice - OTQ - Jeffer Co - Question 167 - 171 (17:58)
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19. IFRS 9 Financial Instruments
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Financial Instruments (15:22)
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Start2. Financial Assets, Liabilites and Equity (18:29)
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Start3. Compound Financial Instrument With Example (33:37)
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Start4. Classfication of Financial Assets and Amortized Cost Concept (50.18)
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Start5. Business Model Test & Contractual Cash Flow (12:26)
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Start6. Equity Instruments in More Detail (17:37)
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Start7. Measurement of Financial Liabilities (9:57)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQ 96 - 98 - BPP Kit (20:25)
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Start2. Kaplan MCQs - (18:13)
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Start3. Kaplan MCQs - (26:29)
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Start4. Kaplan MCQs - (16:30)
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StartQUIZ - IFRS 9 Financial Instruments
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20. Consolidated Financial Statements - Topic Videos
9 Lessons-
Start1. Introduction to Consolidated to FS - 1 (40:24)
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Start2. Introduction to Consolidated to FS - 2 (23:08)
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Start3. Net Assets and Goodwill (27:30)
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Start4. Consideration (06:27)
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Start5. Unrealized Profit - PUP (10:14)
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Start6. NCI Valuation Methods (12:33)
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Start7. Income Statement Introduction (24:23)
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Start8. Consideration Types And Treatment (10:20)
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Start9. Valuation of NCI And Goodwill (20:59)
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21. Consolidated Financial Statements - Practice
7 Lessons
