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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
SBR Complete Notes
Using Vertex Portal - Watch Complete Video (15:23)
SBR - Past Papers
SBR Standard Study Plan for December 2024 attempt
🔵 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 (37:56)
2. Ethical Issues - Question Discussion (22:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Kit Q 33 Alexendra - Part a - IAS 1 and Ethical Issues (28:52)
4. Kit Q 33 Alexendra - Part b - IAS 24 Related Party Disclosures (29:48)
5. Ethics Kit Q 19 Elevator - Part a (36:09)
6. Ethics Kit Q 19 Elevator - Part b (12:36)
7. 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)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5.b. IFRS 15 - Contract Modifications In Detail With Examples (57:59)
6. Question Financing Component (19:33)
7. Kit Q 33 Verge Co (14:40)
8. Kit Q 4 Kiki Co (09:02)
9. Kit Q 47 Tang Co Part A (28:42)
10. Kit Q 47 Tang Co Part B (20:15)
11. Kit Q 60 Carsoon Co (56:58)
12. Exam Q - Financing Component (19:33)
13. Exam Q - Right of Refund (19:08)
14. Exam Q - March 2021 - 1 (31:46)
15. 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 40 and IAS 16 Comparison (36:55)
3. Kit Question and Explanation (1:08:53)
4. SBR - IAS 16 and IAS 40 Comparison (45:20)
Complete Study Notes
Quiz - IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 38 Intangible Non Current Asset (44:50)
2. IAS 38 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)
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. Leases Lecture (56:52)
2. Leases short questions from F7 (39:46)
3. Re-measurement of Lease Liability (18:11)
4. Sales Lease Back - Further Explanation and Question (56:13)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Question - Leases and Deferred Tax (27:42)
6. Kit Question IFRS 16 Leases (14:14)
7. IFRS 16 Leases - Lessor Accounting (30:48)
8. 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)
🔵 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. 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. SBR Orientation Dec 2024 (1:00:02)
2. IFRS 15 Understanding Control (18:28)
3. IFRS 15 Understanding Output and Input Method of Revenue Measurement (12:33)
4. IFRS 15 Jassie Co Part A Performance Obligations (26:37)
5. IFRS 15 Jassie Co Part B Ethical Issues (12:11)
6. IAS 38 - Kalesh Co Question R & D (16:02)
7. IAS 37 - Cleanex Co - Provisions (36:05)
8. Lease and Non Lease Component (5:13)
9. How to draft your answer in SBR exam (38:22)
10. Prudence and Matching Principle Concept (42:58)
11. Understanding the Statement of Comprehensive Income (20:45)
12. Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
13. Exam Q Dec 2022 - IFRS 16 Bohai Co b (14:41)
14. Exam Q Dec 2022 - IAS 12 Bohai Co c (22:15)
15. IFRS 16 Leases Kit Question 42 (26:56)
16. IFRS 16 Leases Kit Question 49 (9:32)
17. IAS 12 Deferred Tax Scenarios (33:35)
18. IFRS 2 Kit Q Treatment of SARs
19. IFRS 2 Kit Q Treatment of Share Options
20. IFRS 2 - Question Share Options for PPE (21:11)
22. IFRS 2 - Question Share Options to Employees (12:54)
23. IFRS 9 - Kit Q 26 Stent Co (29:27)
24. IFRS 9 and IAS 19 Ramsbury Kit Mock Q (31:10)
25. IFRS 9 Impaired Loans - ACCA Dec 2023 Exam Question
26. Book Q 35 Grow by Acquisition - Perf Measurement (1:13:21)
27. IAS 38 Kalesh Co Development Expenditure Treatment (13:11)
28. IFRS 9 - Kit Q 63 Mehran Com - Equity Valuation (15:41)
29. IFRS 9 Interest Free Loan From Parent to Subsidiary (12:41)
30. IAS 37 BPP Kit Q 14 Cleanex BPP Workbook (29:13)
31. Consolidation Question - Joey - Part a i - Calculation of Goodwill (1:12:57)
32. Consolidation Question - Joey - Part a ii - IFRS 5 Held for Sale Assets (31:20)
33. Consolidation Question - Joey - Part a iii - Group Retained Earnings (18:22)
34. Consolidation Question - Joey - Part b - IFRS 2 Share Based Payments (9:35)
1. Consolidated FS Consideration Types And Treatment (10:20)
2. Consolidated FS Valuation of NCI And Goodwill (20:59)
3. Notional Goodwill Further Discussion (4:31)
4. FV Discussion From Question (6:26)
5. Joint Control (5:32)
6. Consolidation - FV and Deferred Tax (7:18)
7. Consolidation - PUP Opening Stock and Deferred Tax (6:23)
8. Compound Financial Instrument Example (15:16)
9. Pension Liability Correction Example (9:31)
10. Consolidation - Past Exam Q - Luna Co - Disposal of Equity Shares (26:42)
11. Consolidation - Past Exam Q - Luna Co - Intra Group Trading (17:16)
12. How to Draft Constructive Response in SBR (19:57)
13. Time Management Issues and Exam Technique (8:14)
14. Consolidation - Kit Q Robby - Step Acquisition - Part 1 (49:20)
15. Consolidation - Kit Q Robby - Joint Arrangements - Part 2 (14:25)
13. IFRS 9 Kit Q 50 Formatt Co - Assets under IFRS 9 and Conceptual FW (20:16)
14. Shares Classification Kit Mock Q (16:42)
15. IFRS 16 Sale and Lease Back (Additional Fin) ACCA Dec 2023 Exam Q (37:34)
16. Ethics- ACCA Dec 2023 Exam Question (14:58)
SBR - Assignment No 1 - December 2024 Attempt
SBR - Assignment 1 Solution - December 2024 Attempt
SBR Assignment 2 - December 2024 Attempt
SBR Assignment 2 Solution - December 2024 Attempt
Progress Test 1 Question
SBR Test 1 Solution
SBR Assignment 3 - December 2024
SBR Assignment 3 Solution
SBR Assignment 4 - December Attempt
SBR Assignment 4 Solution - December Attempt
SBR PROGRESS TEST 2
SBR PROGRESS TEST 2 ANSWER
SBR Mock Exam
SBR Mock Exam Suggested Answer
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
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
SBR Complete Notes
Using Vertex Portal - Watch Complete Video (15:23)
SBR - Past Papers
SBR Standard Study Plan for December 2024 attempt
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 (37:56)
2. Ethical Issues - Question Discussion (22:23)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Kit Q 33 Alexendra - Part a - IAS 1 and Ethical Issues (28:52)
4. Kit Q 33 Alexendra - Part b - IAS 24 Related Party Disclosures (29:48)
5. Ethics Kit Q 19 Elevator - Part a (36:09)
6. Ethics Kit Q 19 Elevator - Part b (12:36)
7. 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)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5.b. IFRS 15 - Contract Modifications In Detail With Examples (57:59)
6. Question Financing Component (19:33)
7. Kit Q 33 Verge Co (14:40)
8. Kit Q 4 Kiki Co (09:02)
9. Kit Q 47 Tang Co Part A (28:42)
10. Kit Q 47 Tang Co Part B (20:15)
11. Kit Q 60 Carsoon Co (56:58)
12. Exam Q - Financing Component (19:33)
13. Exam Q - Right of Refund (19:08)
14. Exam Q - March 2021 - 1 (31:46)
15. 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 40 and IAS 16 Comparison (36:55)
3. Kit Question and Explanation (1:08:53)
4. SBR - IAS 16 and IAS 40 Comparison (45:20)
Complete Study Notes
Quiz - IAS 40 Investment Property
Section 6. IAS 38 Intangible Assets
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 38 Intangible Non Current Asset (44:50)
2. IAS 38 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)
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. Leases Lecture (56:52)
2. Leases short questions from F7 (39:46)
3. Re-measurement of Lease Liability (18:11)
4. Sales Lease Back - Further Explanation and Question (56:13)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Kit Question - Leases and Deferred Tax (27:42)
6. Kit Question IFRS 16 Leases (14:14)
7. IFRS 16 Leases - Lessor Accounting (30:48)
8. 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 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 20. Consolidated Financial Statements - Part 2
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 Sessions For December 2024 Exam Session
1. SBR Orientation Dec 2024 (1:00:02)
2. IFRS 15 Understanding Control (18:28)
3. IFRS 15 Understanding Output and Input Method of Revenue Measurement (12:33)
4. IFRS 15 Jassie Co Part A Performance Obligations (26:37)
5. IFRS 15 Jassie Co Part B Ethical Issues (12:11)
6. IAS 38 - Kalesh Co Question R & D (16:02)
7. IAS 37 - Cleanex Co - Provisions (36:05)
8. Lease and Non Lease Component (5:13)
9. How to draft your answer in SBR exam (38:22)
10. Prudence and Matching Principle Concept (42:58)
11. Understanding the Statement of Comprehensive Income (20:45)
12. Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
13. Exam Q Dec 2022 - IFRS 16 Bohai Co b (14:41)
14. Exam Q Dec 2022 - IAS 12 Bohai Co c (22:15)
15. IFRS 16 Leases Kit Question 42 (26:56)
16. IFRS 16 Leases Kit Question 49 (9:32)
17. IAS 12 Deferred Tax Scenarios (33:35)
18. IFRS 2 Kit Q Treatment of SARs
19. IFRS 2 Kit Q Treatment of Share Options
20. IFRS 2 - Question Share Options for PPE (21:11)
22. IFRS 2 - Question Share Options to Employees (12:54)
23. IFRS 9 - Kit Q 26 Stent Co (29:27)
24. IFRS 9 and IAS 19 Ramsbury Kit Mock Q (31:10)
25. IFRS 9 Impaired Loans - ACCA Dec 2023 Exam Question
26. Book Q 35 Grow by Acquisition - Perf Measurement (1:13:21)
27. IAS 38 Kalesh Co Development Expenditure Treatment (13:11)
28. IFRS 9 - Kit Q 63 Mehran Com - Equity Valuation (15:41)
29. IFRS 9 Interest Free Loan From Parent to Subsidiary (12:41)
30. IAS 37 BPP Kit Q 14 Cleanex BPP Workbook (29:13)
31. Consolidation Question - Joey - Part a i - Calculation of Goodwill (1:12:57)
32. Consolidation Question - Joey - Part a ii - IFRS 5 Held for Sale Assets (31:20)
33. Consolidation Question - Joey - Part a iii - Group Retained Earnings (18:22)
34. Consolidation Question - Joey - Part b - IFRS 2 Share Based Payments (9:35)
Extra Tasks For December 2024
1. Consolidated FS Consideration Types And Treatment (10:20)
2. Consolidated FS Valuation of NCI And Goodwill (20:59)
3. Notional Goodwill Further Discussion (4:31)
4. FV Discussion From Question (6:26)
5. Joint Control (5:32)
6. Consolidation - FV and Deferred Tax (7:18)
7. Consolidation - PUP Opening Stock and Deferred Tax (6:23)
8. Compound Financial Instrument Example (15:16)
9. Pension Liability Correction Example (9:31)
10. Consolidation - Past Exam Q - Luna Co - Disposal of Equity Shares (26:42)
11. Consolidation - Past Exam Q - Luna Co - Intra Group Trading (17:16)
12. How to Draft Constructive Response in SBR (19:57)
13. Time Management Issues and Exam Technique (8:14)
14. Consolidation - Kit Q Robby - Step Acquisition - Part 1 (49:20)
15. Consolidation - Kit Q Robby - Joint Arrangements - Part 2 (14:25)
13. IFRS 9 Kit Q 50 Formatt Co - Assets under IFRS 9 and Conceptual FW (20:16)
14. Shares Classification Kit Mock Q (16:42)
15. IFRS 16 Sale and Lease Back (Additional Fin) ACCA Dec 2023 Exam Q (37:34)
16. Ethics- ACCA Dec 2023 Exam Question (14:58)
Progress Tests and Assignments
SBR - Assignment No 1 - December 2024 Attempt
SBR - Assignment 1 Solution - December 2024 Attempt
SBR Assignment 2 - December 2024 Attempt
SBR Assignment 2 Solution - December 2024 Attempt
Progress Test 1 Question
SBR Test 1 Solution
SBR Assignment 3 - December 2024
SBR Assignment 3 Solution
SBR Assignment 4 - December Attempt
SBR Assignment 4 Solution - December Attempt
SBR PROGRESS TEST 2
SBR PROGRESS TEST 2 ANSWER
SBR Mock Exam - 2024
SBR Mock Exam
SBR Mock Exam Suggested Answer
Last Week Quick Reading
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
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