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ACCA SBR - Strategic Business Reporting
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IFRS 9 - Financial Instruments Introduction
IFRS 9 - Amortised Cost Concept
IFRS 9 - Kit Q 55
IAS 21 - Exchange Differences and a Foreign Subsidiary
IFRS 16 - Sale and Lease Back Question
IAS 16 and IAS 40 Comparison
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
SBR - Resources
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. About ACCA SBR
1. Conceptual Framework (23:44)
2. Conceptual Framework (13:54)
3. Conceptual Framework (11:27)
4. Concepual Framework - Elements of Accounting (1:05:35)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Performance Measure Question Discussion (20:24)
6. SOCI - Purpose, Structure and Components (38:43)
7. SOFP Explanation (36:11)
8. Sustainability Reporting and Integrated Reporting (1:15:33)
Quiz - Conceptual Framework and Ethical Issues
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Professional Ethics (38:01)
2. Ethical Issues - Question Discussion (22:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Ethics- ACCA Dec 2023 Exam Question (14:58)
4. Kit Q 33 Alexendra - Part a - IAS 1 and Ethical Issues (28:52)
5. Kit Q 33 Alexendra - Part b - IAS 24 Related Party Disclosures (29:48)
6. Ethics Kit Q 19 Elevator - Part a (36:09)
7. Ethics Kit Q 19 Elevator - Part b (12:36)
8. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Quiz - IAS 8
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction (36:50)
2. Five Steps Model (41:35)
3. Satisfaction of Perf Obligations and Contract Fulfillment Costs (34:22)
4. Right to Return, Warranties, Agent and Principal (35:46)
5. Costs to Fulfill a Contract (25:00)
6. IFRS 15 - Contract Modifications In Detail With Examples (57:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Question Financing Component (19:33)
8. Kit Q 33 Verge Co (14:40)
9. Kit Q 4 Kiki Co (09:02)
10. Kit Q 47 Tang Co Part A (28:42)
11. Kit Q 47 Tang Co Part B (20:15)
12. Kit Q 60 Carsoon Co (56:58)
13. Exam Q - Financing Component (19:33)
14. Exam Q - Right of Refund (19:08)
15. Exam Q - March 2021 - 1 (31:46)
16. Exam Q - March 2021 - 2 (04:32)
Quiz - IFRS 15
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. SBR Preparation Advice (4:55)
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement of PPE (18:24)
3. Revaluations and Disposals of PPE (37:29)
4. Revaluation of PPE (15:47)
5. Question and Discussion (24:35)
6. IAS 16, IAS 38 Important Discussion (1:13:16)
Complete Study Notes
Quiz - IAS 16 PPE
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Investment Property (31:39)
2. IAS 16 and IAS 40 Comparison (45:20)
3. Kit Question and Explanation (1:08:53)
Complete Study Notes
Quiz - IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Intangible Non Current Asset (44:50)
2. Intangible Assets and Revenue Based Depreciation (18:25)
3. Goodwill (23:10)
4. Exam Question (26:08)
5. Kit Q 52 Scramble Co (15:10)
6. Kit Q 52 A - Internally Generated Intangible Assets (17:20)
7. IAS 38 Burdock IAS 40 (7:22)
8. IAS 38 Kaplan Kit Q 25 Skizer - 1 (34:47)
9. IAS 38 Kaplan Kit Q 25 Skizer - 2 (24:52)
IAS 38 - Complete Study Notes
Quiz IAS 38 Intangible Assets
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Impairment Introduction (33:19)
2. Impairment Indicators (41:02)
3. Reversal of Impairment (17:58)
4. CGUs and Goodwill (26:55)
5. Goodwill and Impairment (05:43)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Kit Q 49 Willow Co (37:38)
7. Kit Q 64 Canto Company - Impairment of CGU (56:49)
8. Kit Mock Q Bismuth Co (15:12)
IAS 36 - Complete Study Notes
Quiz IAS 36 Impairment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
2. Fair Value - Questions (15:59)
3. Question - March 2021 Exam (08:48)
Complete Study Notes
Quiz - IFRS 13 Fair Value
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Government Grants Lecture (35:47)
2. Government Grants - Compliance of Conditions (04:42)
3. Important - Summary With Two Questions (48:38)
Complete Study Notes
Quiz - IAS 20 Government Grants
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23 Borrowing Cost
SOCI - Structure and Components (38:43)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IAS 19 (20:30)
2. Short Term Employee Benefit (09:59)
3. Post Employment Benefits (39:07)
4. Settlelement and Curtailment (10:42)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Q 29 Kaplan - Part A (19:24)
6. Kit Q 29 Kaplan - Part B (16;00)
7. Kit Q 33 - Pensions - Part 1 (37:14)
8. Kit Q 33 - Pensions - Part 2 (19:33)
9. Remeasurement & Curtailment - Hudson Co Mock 3 (49:18)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Provisions and Contingencies Lectures (36:13)
2. Calculation of Provision and Finance Cost (19:46)
3. Specific Situations and Treatment (05:34)
4. Provision for Restructuring (16:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Activity - A Co Environmental Provision (25:43)
6. Kit Activity - Trailer Co - Prov For Restructuring (09:07)
7. Kit Q 14 Cleanex BPP Workbook (29:13)
Quiz - IAS 37
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxation - Part 1 (1:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation - Part 3 (1:07:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Kit Q 40 Tufnel - Deferred Tax and Impairment (1:00:47)
5. Exam Q - Deferred Tax and Leases IFRS 16 (21:15)
6. Exam Q - Deferred Tax and Impairment (09:15)
7. Exam Q - Deferred Tax and Intra Group Sales (15:48)
8. Kit Q 59 Panel - Deferred Taxes - IAS 2 and IFRS 2 - 1 (27:49)
9. Kit Q 59 Panel - Deferred Taxes - IAS 2 and IFRS 2 - 2 (48:23)
10. Kit Q - Leases and Deferred Tax (27:42)
11. Deferred Tax Losses (16:22)
Quiz - IAS 12
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Financial Instruments Introduction (17:57)
2. Derivatives (1:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (29:00)
6. Classification Of Fin Asets And Fin Liabilities (43:18)
7. 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 (1:04:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Kaplan Kit Q 29 - Staff Loans Treatment - (17:30)
13. Exam Q - Equity Instruments (24:29)
14. Exam Q - Bank Loan (12:31)
15. Exam Q - Loan Notes (15:18)
16. Kit Q 55 - IFRS 9 - Financial Instruments (22:32)
17. IAS 32 - Equity or Liability (50:18)
18. Own Use Assets and Executory Contracts (20:23)
Quiz - IFRS 9
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction (3:45)
2. IAS 17 and Off Balance Sheet Financing (18:24)
3. Sale and Lease Back Overview (04;21)
4. Overview of IFRS 16 (22:15)
5. Short Term Lease Exception (04:26)
6. Imapct on Lessee Accounting (05:52)
7. Measuring Lease Liability and Right of Use Asset (14:42)
8. Re-measurement of Lease Liability (18:11)
9. Sales Lease Back - Further Explanation and Question (56:13)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
10. Leases short questions from F7 (39:46)
11. Kit Question - Leases and Deferred Tax (27:42)
12. Kit Question IFRS 16 Leases (14:14)
13. IFRS 16 Leases - Lessor Accounting (30:48)
14. March 2020 Q 3 - Part a - IFRS 5 and IFRS 16 (53:57)
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Quiz - IFRS 16
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (09:08)
4. Recognition Criteria in IFRS 2 (04:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
10. Kit Q 61 Leigh - Part 1 (29:50)
11. Kit Q 61 Leigh - Part 2 (27:35)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Exam Q - IAS 21 and impact on IFRS 15 Revenue (19:23)
4. Exam Q - IAS 21 and impact on IAS 16 PPE (14:22)
5. Exam Q - Functional Currency of a Foreign Subsidiary (23:01)
6. Exam Q - IAS 21 and Impact on IAS 12 Deferred Tax (20:09)
7. Exam Q - IAS 21 and Impact on Goodwill (18:42)
Quiz - IAS 21
1. IAS 10 Events After the Reporting Date (23:09)
Complete Study Notes IAS 10
Quiz - IAS 10
2. IFRS 5 Non Current Assets Held for Sale (28:52)
3. Kit Q 37 Calcula Co - Part a - IFRS 5 Non Current Asset Held For Sale (27:49)
4. Kit Q 37 Calcula Co - Part b - Integrated Reporting (41:54)
Quiz - IFRS 5
5. IFRS 8 Operating Segments (28:34)
6. IAS 41 Agriculture Topic Lecture (23:06)
Complete Study Notes IAS 41
Quiz - IAS 41
7. Practice Statement and Group Deferred Tax (49:19)
8. Cryptocurrencies and ICOs Topic (24:47)
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:49)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Consolidated to FS - 1 (40:24)
2. Introduction to Consolidated to FS - 2 (23:08)
3. Net Assets and Goodwill (27:30)
4. Consideration (06:27)
5. Short Questions (49:59)
6. Markup and Margin (10:44)
7. Unrealized Profit - PUP (10:14)
8. NCI Valuation Methods (12:33)
9. Common Adjustments in SBR Consolidation Questions
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Income Statement MCQs (22:23)
13. Kit Q - Diamond - Part 1 (37:24)
14. Kit Q - Diamond - Part 2 (22:30)
15. Exam Q June 2015 - Consolidated SOFP (2:12:53)
1. Step Acquisitions - Investment to Subsidiary - Control Achieved (37:31)
2. Step Acquisitions - Associate to Subsidiary - Control is Achieved (45:47)
3. Step Acquisitions - Investment to Associate - Significant Influence (9:10)
4. Step Acquisitions - Subsidiary to Subsidiary - Control is Retained (20:44)
1. Kit Q 15 Traveler - Goodwill and Impairment (34:23)
2. Kit Q 15 - Traveler - IFRS 9 (17:06)
3. Exam Q 2016 - Calculation of Goodwill - Part 1 (25:00)
4. Exam Q 2016 - Consolidated SOCI - Part 2 (56:54)
5. Kit Q 16 - Angel - Part 1 (40:31)
6. Kit Q 16 - Angel - Part 2 (14:09)
7. IAS 28 - Investment in Associates and Joint Ventures (29:32)
8. IFRS 11 - Joint Arrangements Lecture (58:13)
9. Kit Q 55 - IFRS 11 - Joint Arrangements (24:01)
10. Changes in Group Structures (21:45)
11. Kit Q 12 - Intasha - Disposal in Groups (51:45)
12. Exam Q Dec 2021 - Consolidated Financial Statements (1:13:08)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Share Issues and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - IAS 33
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Group Statements of Cash Flow (56:51)
2. Consolidated Cash Flow - ACCA Dec 2023 Exam Question (1:08:51)
3. Cash Flow and Step Acquisition Sep - Dec 2020 Exam - (39:32)
Quiz - IAS 7
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Interpretation of Financial Statements (1:40:20)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs Introduction (28:46)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
1. Orientation Session March 2025 (1:12:43)
2. Ethics (38:01)
3. Ethics - Dario Company Dec 2023 Exam Question (24:16)
4. IFRS 15 Understanding Control (18:28)
5. IFRS 15 Output and Input Method of Revenue Measurement (12:33)
6. IFRS 15 Jassie Co Part A Performance Obligations (26:37)
7. IFRS 15 Jassie Co Part B Ethical Issues (12:11)
8. Kit Q 24 Fiskerton IAS16 and IFRS15 and Ethics (52:55)
9. Understanding the Statement of Comprehensive Income (20:45)
10. IAS 38 - Kalesh Co Question R & D (16:02)
11. IAS 37 - Cleanex Co - Provisions (36:05)
12. Lease and Non Lease Component (5:13)
13. Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
14. Exam Q Dec 2022 - IFRS 16 Bohai Co b (14:41)
15. Exam Q Dec 2022 - IAS 12 Bohai Co c (22:15)
16. IAS 12 Deferred Tax Scenarios (33:35)
17. IFRS 16 Leases Kit Question 42 (26:56)
18. IFRS 16 Leases Kit Question 49 (9:32)
19. IFRS 9 - Kit Q 26 Stent Co (29:27)
20. IFRS 9 and IAS 19 Ramsbury Kit Mock Q (31:10)
21. IFRS 9 Impaired Loans - ACCA Dec 2023 Exam Question
22. IFRS 9 - Kit Q 63 Mehran Com - Equity Valuation (15:41)
23. IFRS 9 Interest Free Loan From Parent to Subsidiary (12:41)
24. IFRS 9 Kit Q 50 Formatt Co - Assets under IFRS 9 and Conceptual FW (20:16)
25. IFRS 9 Past Exam Q Aron Co 1. Convertible Bond
26. IFRS 9 Past Exam Q Aron Co 2. Share Exchange (10:13)
27. IFRS 9 Past Exam Q Aron Co 3. Changes in FV and Impairment Losses (21:53)
28. IFRS 2 Kit Q Treatment of SARs (29:29)
29. IFRS 2 Kit Q Treatment of Share Options (19:03)
30. IFRS 2 - Question Share Options for PPE (21:11)
31. IFRS 2 - Question Share Options to Employees (12:54)
32. Pension Liability Correction Example (9:31)
SBR - Assignment No 1 Question March 2025
SBR - Assignment 1 Solution - March 2025 Attempt
SBR Assignment 2 - March 2025 Attempt
SBR Assignment 2 Solution - December 2024 Attempt
Progress Test 1 Question
SBR Test 1 Solution
SBR Assignment 3
SBR Assignment 3 Solution
SBR PROGRESS TEST 2
SBR PROGRESS TEST 2 ANSWER
SBR PROGRESS TEST 3 QUESTION
SBR Past Paper Questions ASHANTI
SBR Past Paper Question FARHAM
SBR Past Paper Question CARSOON
SBR Past Paper Question Fill Co
SBR INT Past Paper June 2022 Questions
SBR INT Past Paper June 2022 Answers
SBR INT Past Paper December 2022 Questions
SBR INT Past Paper December 2022 Answers
SBR INT Past Paper June 2023 Questions
SBR INT Past Paper June 2023 Answers
SBR INT Past Paper December 2023 Questions
SBR INT Past Paper December 2023 Answers
SBR Important Technical Articles
SBR INT Past Paper June 2022 Questions
SBR INT Past Paper June 2022 Answers
SBR INT Past Paper December 2022 Questions
SBR INT Past Paper December 2022 Answers
SBR INT Past Paper June 2023 Questions
SBR INT Past Paper June 2023 Answers
SBR INT Past Paper December 2023 Questions
SBR INT Past Paper December 2023 Answers
SBR INT Past Paper June 2024 Questions
SBR INT Past Paper June 2024 Answers
Demo Lectures
IFRS 9 - Financial Instruments Introduction
Preview
IFRS 9 - Amortised Cost Concept
Preview
IFRS 9 - Kit Q 55
Preview
IAS 21 - Exchange Differences and a Foreign Subsidiary
Preview
IFRS 16 - Sale and Lease Back Question
Preview
IAS 16 and IAS 40 Comparison
Preview
ACCA SBR Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
SBR - Resources
Section 1. Conceptual Framework and Ethical Issues
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. About ACCA SBR
1. Conceptual Framework (23:44)
2. Conceptual Framework (13:54)
3. Conceptual Framework (11:27)
4. Concepual Framework - Elements of Accounting (1:05:35)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Performance Measure Question Discussion (20:24)
6. SOCI - Purpose, Structure and Components (38:43)
7. SOFP Explanation (36:11)
8. Sustainability Reporting and Integrated Reporting (1:15:33)
Quiz - Conceptual Framework and Ethical Issues
Section 2. Ethics, Related Parties and Accounting Policies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Professional Ethics (38:01)
2. Ethical Issues - Question Discussion (22:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Ethics- ACCA Dec 2023 Exam Question (14:58)
4. Kit Q 33 Alexendra - Part a - IAS 1 and Ethical Issues (28:52)
5. Kit Q 33 Alexendra - Part b - IAS 24 Related Party Disclosures (29:48)
6. Ethics Kit Q 19 Elevator - Part a (36:09)
7. Ethics Kit Q 19 Elevator - Part b (12:36)
8. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Quiz - IAS 8
Section 3. Revenue
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction (36:50)
2. Five Steps Model (41:35)
3. Satisfaction of Perf Obligations and Contract Fulfillment Costs (34:22)
4. Right to Return, Warranties, Agent and Principal (35:46)
5. Costs to Fulfill a Contract (25:00)
6. IFRS 15 - Contract Modifications In Detail With Examples (57:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Question Financing Component (19:33)
8. Kit Q 33 Verge Co (14:40)
9. Kit Q 4 Kiki Co (09:02)
10. Kit Q 47 Tang Co Part A (28:42)
11. Kit Q 47 Tang Co Part B (20:15)
12. Kit Q 60 Carsoon Co (56:58)
13. Exam Q - Financing Component (19:33)
14. Exam Q - Right of Refund (19:08)
15. Exam Q - March 2021 - 1 (31:46)
16. Exam Q - March 2021 - 2 (04:32)
Quiz - IFRS 15
Section 4. IAS 16 PPE - Property, Plant and Equipment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. SBR Preparation Advice (4:55)
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement of PPE (18:24)
3. Revaluations and Disposals of PPE (37:29)
4. Revaluation of PPE (15:47)
5. Question and Discussion (24:35)
6. IAS 16, IAS 38 Important Discussion (1:13:16)
Complete Study Notes
Quiz - IAS 16 PPE
Section 5. IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Investment Property (31:39)
2. IAS 16 and IAS 40 Comparison (45:20)
3. Kit Question and Explanation (1:08:53)
Complete Study Notes
Quiz - IAS 40 Investment Property
Section 6. IAS 38 Intangible Assets
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Intangible Non Current Asset (44:50)
2. Intangible Assets and Revenue Based Depreciation (18:25)
3. Goodwill (23:10)
4. Exam Question (26:08)
5. Kit Q 52 Scramble Co (15:10)
6. Kit Q 52 A - Internally Generated Intangible Assets (17:20)
7. IAS 38 Burdock IAS 40 (7:22)
8. IAS 38 Kaplan Kit Q 25 Skizer - 1 (34:47)
9. IAS 38 Kaplan Kit Q 25 Skizer - 2 (24:52)
IAS 38 - Complete Study Notes
Quiz IAS 38 Intangible Assets
Section 7. IAS 36 Impairment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Impairment Introduction (33:19)
2. Impairment Indicators (41:02)
3. Reversal of Impairment (17:58)
4. CGUs and Goodwill (26:55)
5. Goodwill and Impairment (05:43)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Kit Q 49 Willow Co (37:38)
7. Kit Q 64 Canto Company - Impairment of CGU (56:49)
8. Kit Mock Q Bismuth Co (15:12)
IAS 36 - Complete Study Notes
Quiz IAS 36 Impairment
Section 8. IFRS 13 Fair Value
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
2. Fair Value - Questions (15:59)
3. Question - March 2021 Exam (08:48)
Complete Study Notes
Quiz - IFRS 13 Fair Value
Section 9. IAS 20 Government Grant
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Government Grants Lecture (35:47)
2. Government Grants - Compliance of Conditions (04:42)
3. Important - Summary With Two Questions (48:38)
Complete Study Notes
Quiz - IAS 20 Government Grants
Section 10. IAS 23 Borrowing Cost
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23 Borrowing Cost
SOCI - Structure and Components (38:43)
Section 11. - IAS 19 Employee Benefits
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IAS 19 (20:30)
2. Short Term Employee Benefit (09:59)
3. Post Employment Benefits (39:07)
4. Settlelement and Curtailment (10:42)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Q 29 Kaplan - Part A (19:24)
6. Kit Q 29 Kaplan - Part B (16;00)
7. Kit Q 33 - Pensions - Part 1 (37:14)
8. Kit Q 33 - Pensions - Part 2 (19:33)
9. Remeasurement & Curtailment - Hudson Co Mock 3 (49:18)
Section 12. IAS 37 Provisions, Contingent Assets and Contingent Liabilities
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Provisions and Contingencies Lectures (36:13)
2. Calculation of Provision and Finance Cost (19:46)
3. Specific Situations and Treatment (05:34)
4. Provision for Restructuring (16:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Activity - A Co Environmental Provision (25:43)
6. Kit Activity - Trailer Co - Prov For Restructuring (09:07)
7. Kit Q 14 Cleanex BPP Workbook (29:13)
Quiz - IAS 37
Section 13. IAS 12 Income Taxes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxation - Part 1 (1:11:47)
2. Taxation - Part 2 (04:09)
3. Taxation - Part 3 (1:07:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Kit Q 40 Tufnel - Deferred Tax and Impairment (1:00:47)
5. Exam Q - Deferred Tax and Leases IFRS 16 (21:15)
6. Exam Q - Deferred Tax and Impairment (09:15)
7. Exam Q - Deferred Tax and Intra Group Sales (15:48)
8. Kit Q 59 Panel - Deferred Taxes - IAS 2 and IFRS 2 - 1 (27:49)
9. Kit Q 59 Panel - Deferred Taxes - IAS 2 and IFRS 2 - 2 (48:23)
10. Kit Q - Leases and Deferred Tax (27:42)
11. Deferred Tax Losses (16:22)
Quiz - IAS 12
Section 14. IFRS 9 Financial Instruments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Financial Instruments Introduction (17:57)
2. Derivatives (1:03:22)
3. Equity and Liability (29:17)
4. Recognition and Derecognition (19:19)
5. Amortised Cost (29:00)
6. Classification Of Fin Asets And Fin Liabilities (43:18)
7. 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 (1:04:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Kaplan Kit Q 29 - Staff Loans Treatment - (17:30)
13. Exam Q - Equity Instruments (24:29)
14. Exam Q - Bank Loan (12:31)
15. Exam Q - Loan Notes (15:18)
16. Kit Q 55 - IFRS 9 - Financial Instruments (22:32)
17. IAS 32 - Equity or Liability (50:18)
18. Own Use Assets and Executory Contracts (20:23)
Quiz - IFRS 9
Section 15. IFRS 16 Leases
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction (3:45)
2. IAS 17 and Off Balance Sheet Financing (18:24)
3. Sale and Lease Back Overview (04;21)
4. Overview of IFRS 16 (22:15)
5. Short Term Lease Exception (04:26)
6. Imapct on Lessee Accounting (05:52)
7. Measuring Lease Liability and Right of Use Asset (14:42)
8. Re-measurement of Lease Liability (18:11)
9. Sales Lease Back - Further Explanation and Question (56:13)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
10. Leases short questions from F7 (39:46)
11. Kit Question - Leases and Deferred Tax (27:42)
12. Kit Question IFRS 16 Leases (14:14)
13. IFRS 16 Leases - Lessor Accounting (30:48)
14. March 2020 Q 3 - Part a - IFRS 5 and IFRS 16 (53:57)
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Quiz - IFRS 16
Section 16. IFRS 2 Share Based Payments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (09:08)
4. Recognition Criteria in IFRS 2 (04:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
10. Kit Q 61 Leigh - Part 1 (29:50)
11. Kit Q 61 Leigh - Part 2 (27:35)
Section 17. IAS 21 Foreign Exchange
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Exam Q - IAS 21 and impact on IFRS 15 Revenue (19:23)
4. Exam Q - IAS 21 and impact on IAS 16 PPE (14:22)
5. Exam Q - Functional Currency of a Foreign Subsidiary (23:01)
6. Exam Q - IAS 21 and Impact on IAS 12 Deferred Tax (20:09)
7. Exam Q - IAS 21 and Impact on Goodwill (18:42)
Quiz - IAS 21
Section 18. Miscellaneous Standards
1. IAS 10 Events After the Reporting Date (23:09)
Complete Study Notes IAS 10
Quiz - IAS 10
2. IFRS 5 Non Current Assets Held for Sale (28:52)
3. Kit Q 37 Calcula Co - Part a - IFRS 5 Non Current Asset Held For Sale (27:49)
4. Kit Q 37 Calcula Co - Part b - Integrated Reporting (41:54)
Quiz - IFRS 5
5. IFRS 8 Operating Segments (28:34)
6. IAS 41 Agriculture Topic Lecture (23:06)
Complete Study Notes IAS 41
Quiz - IAS 41
7. Practice Statement and Group Deferred Tax (49:19)
8. Cryptocurrencies and ICOs Topic (24:47)
Section 18b IAS 2 Inventory
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:49)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
Section 19. Consolidated Financial Statements - Part 1
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Consolidated to FS - 1 (40:24)
2. Introduction to Consolidated to FS - 2 (23:08)
3. Net Assets and Goodwill (27:30)
4. Consideration (06:27)
5. Short Questions (49:59)
6. Markup and Margin (10:44)
7. Unrealized Profit - PUP (10:14)
8. NCI Valuation Methods (12:33)
9. Common Adjustments in SBR Consolidation Questions
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Income Statement MCQs (22:23)
13. Kit Q - Diamond - Part 1 (37:24)
14. Kit Q - Diamond - Part 2 (22:30)
15. Exam Q June 2015 - Consolidated SOFP (2:12:53)
Section 19b. Step Acquisitions
1. Step Acquisitions - Investment to Subsidiary - Control Achieved (37:31)
2. Step Acquisitions - Associate to Subsidiary - Control is Achieved (45:47)
3. Step Acquisitions - Investment to Associate - Significant Influence (9:10)
4. Step Acquisitions - Subsidiary to Subsidiary - Control is Retained (20:44)
Section 20. Consolidated Financial Statements Practice Questions
1. Kit Q 15 Traveler - Goodwill and Impairment (34:23)
2. Kit Q 15 - Traveler - IFRS 9 (17:06)
3. Exam Q 2016 - Calculation of Goodwill - Part 1 (25:00)
4. Exam Q 2016 - Consolidated SOCI - Part 2 (56:54)
5. Kit Q 16 - Angel - Part 1 (40:31)
6. Kit Q 16 - Angel - Part 2 (14:09)
7. IAS 28 - Investment in Associates and Joint Ventures (29:32)
8. IFRS 11 - Joint Arrangements Lecture (58:13)
9. Kit Q 55 - IFRS 11 - Joint Arrangements (24:01)
10. Changes in Group Structures (21:45)
11. Kit Q 12 - Intasha - Disposal in Groups (51:45)
12. Exam Q Dec 2021 - Consolidated Financial Statements (1:13:08)
Complete Study Notes
Section 21. IAS 33 Earning Per Share (EPS)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Share Issues and Calculation of EPS (56:03)
3. Recap - Wighgted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - IAS 33
Section 22. IAS 7 Statements of Cash Flows
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Group Statements of Cash Flow (56:51)
2. Consolidated Cash Flow - ACCA Dec 2023 Exam Question (1:08:51)
3. Cash Flow and Step Acquisition Sep - Dec 2020 Exam - (39:32)
Quiz - IAS 7
Section 23. Interpreting Financial Statement
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Interpretation of Financial Statements (1:40:20)
Section 24. IFRS for SMEs
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs Introduction (28:46)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
Recordings of Live Session For March 2025
1. Orientation Session March 2025 (1:12:43)
2. Ethics (38:01)
3. Ethics - Dario Company Dec 2023 Exam Question (24:16)
4. IFRS 15 Understanding Control (18:28)
5. IFRS 15 Output and Input Method of Revenue Measurement (12:33)
6. IFRS 15 Jassie Co Part A Performance Obligations (26:37)
7. IFRS 15 Jassie Co Part B Ethical Issues (12:11)
8. Kit Q 24 Fiskerton IAS16 and IFRS15 and Ethics (52:55)
9. Understanding the Statement of Comprehensive Income (20:45)
10. IAS 38 - Kalesh Co Question R & D (16:02)
11. IAS 37 - Cleanex Co - Provisions (36:05)
12. Lease and Non Lease Component (5:13)
13. Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
14. Exam Q Dec 2022 - IFRS 16 Bohai Co b (14:41)
15. Exam Q Dec 2022 - IAS 12 Bohai Co c (22:15)
16. IAS 12 Deferred Tax Scenarios (33:35)
17. IFRS 16 Leases Kit Question 42 (26:56)
18. IFRS 16 Leases Kit Question 49 (9:32)
19. IFRS 9 - Kit Q 26 Stent Co (29:27)
20. IFRS 9 and IAS 19 Ramsbury Kit Mock Q (31:10)
21. IFRS 9 Impaired Loans - ACCA Dec 2023 Exam Question
22. IFRS 9 - Kit Q 63 Mehran Com - Equity Valuation (15:41)
23. IFRS 9 Interest Free Loan From Parent to Subsidiary (12:41)
24. IFRS 9 Kit Q 50 Formatt Co - Assets under IFRS 9 and Conceptual FW (20:16)
25. IFRS 9 Past Exam Q Aron Co 1. Convertible Bond
26. IFRS 9 Past Exam Q Aron Co 2. Share Exchange (10:13)
27. IFRS 9 Past Exam Q Aron Co 3. Changes in FV and Impairment Losses (21:53)
28. IFRS 2 Kit Q Treatment of SARs (29:29)
29. IFRS 2 Kit Q Treatment of Share Options (19:03)
30. IFRS 2 - Question Share Options for PPE (21:11)
31. IFRS 2 - Question Share Options to Employees (12:54)
32. Pension Liability Correction Example (9:31)
Progress Tests and Assignments
SBR - Assignment No 1 Question March 2025
SBR - Assignment 1 Solution - March 2025 Attempt
SBR Assignment 2 - March 2025 Attempt
SBR Assignment 2 Solution - December 2024 Attempt
Progress Test 1 Question
SBR Test 1 Solution
SBR Assignment 3
SBR Assignment 3 Solution
SBR PROGRESS TEST 2
SBR PROGRESS TEST 2 ANSWER
SBR PROGRESS TEST 3 QUESTION
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