ACCA Lectures
ACCA Financial Reporting FR Lectures
Watch the free ACCA FR lectures in chapter order alongside the OpenTuition notes.
Introduction to the ACCA Financial Reporting FR Exam
Download FR Syllabus and study guide
CONCEPTUAL AND REGULATORY FRAMEWORK
Chapter 1
1. IASB Conceptual Framework [8m]
2. Objective of financial reporting [6m]
3. Qualitative characteristics [8m]
4. Financial statements and reporting entity [6m]
5. Elements of the financial statements [8m]
6. Recognition and derecognition [5m]
7. Measurement [13m]
8. Presentation and disclosure [4m]
9. Examples [14m]
Chapter 2
Regulatory framework [15m]
PUBLISHED COMPANY ACCOUNTS
Chapter 3
1. Presentation of financial statements - introduction [11m]
2. Presentation of financial statements - SFP and SPLOCI [17m]
3. Presentation of financial statements - Example 1 (revision) [37m]
4. Presentation of financial statements - SOCE [10m]
5. Presentation of financial statements - Example 3 [9m]
Chapter 4
1. Statement of cash flows - introduction [23m]
2. Statement of cash flows - question approach [11m]
3. Statement of cash flows - Example 1 (revision) [29m]
ACCOUNTING STANDARDS
Chapter 5
1. PPE - Introduction [12m]
2. PPE - revaluation upwards [20m]
3. PPE - revaluation downwards [15m]
4. PPE - depreciation [10m]
5. PPE - Financial Statements and PPE [18m]
1. Borrowing costs - introduction [6m]
2. Borrowing costs - specific borrowings example [7m]
3. Borrowing costs - general borrowings example [7m]
4. Borrowing costs - net borrowing costs [7m]
Government grants [14m]
Investment property [21m]
Practice question Klopp [29m]
Chapter 6
1. Intangibles - Introduction [21m]
2. Intangibles - Example 1 [2m]
3. Intangibles - Example 2 [6m]
4. Intangibles - Example 3 [5m]
5. Revaluation of intangibles [4m]
6. Intangibles – Example 4 [6m]
Chapter 7
1. Impairments - External vs. Internal Indicators [6m]
2. Impairments - Impairment review [13m]
3. Impairments - Impairment (specific asset) [15m]
4. Impairments - Impairment (CGU) [16m]
Chapter 8
1. IFRS 5 - Introduction [6m]
2. IFRS 5 - NCA-HFS [11m]
3. IFRS 5 NCA-HFS Example 1 [10m]
4. IFRS 5 - Discontinued operations [18m]
Chapter 9
1. IAS 8 - Introduction [12m]
2. IAS 8 - Example (Error) [17m]
3. IAS 8 - Example 3 [10m]
Chapter 10
1. Inventory - Introduction [6m]
2. Inventory - Examples [10m]
3. Agriculture [11m]
Chapter 11
1. Financial instruments - introduction [12m]
2. Financial instruments - financial assets [8m]
3. Financial instruments - Example (FVTPL and FVTOCI) [14m]
4. Financial instruments - Example (amortised cost) [24m]
5. Financial instruments - financial liabilities [20m]
6. Financial instruments - convertible debentures [21m]
7. Financial instruments - disclosure [11m]
Chapter 12
1. Leases - Introduction [5m]
2. Leases - low value and short life exemption [12m]
3. Leases - accounting treatment [8m]
4. Leases - Example [16m]
5. Leases - sale and leaseback [11m]
6. Leases - sale and leaseback Example (at fair value) [16m]
7. Leases - sale and leaseback Example (not at fair value) [11m]
Chapter 13
1. IAS 37 - provisions and contingent liabilities [23m]
2 IAS 37 - Best estimate [9m]
3 IAS 37 - Measurement (present value) [10m]
4. IAS 37 - specific provision scenarios [19m]
6 IAS 37 - Example (restructuring) [3m]
7 IAS 37 - Contingent assets [5m]
Chapter 14
1. Events after the reporting date [10m]
Chapter 15
1. IAS 12 - Introduction [10m]
2. IAS 12 - deferred tax [10m]
3. IAS 12 - Example (excl. deferred tax) [12m]
4. IAS 12 - deferred tax accounting [11m]
5. IAS 12 - Example (incl. deferred tax) [12m]
6. IAS 12 - Example (accelerated capital allowances) [13m]
7. IAS 12 - deferred tax and revaluations [14m]
Chapter 16
1. Revenue - contract and performance obligations [11m]
2. Revenue - transaction price
3. Revenue - allocation [5m]
4. Revenue - recognition [8m]
5. Revenue - Example (LiverTech) [8m]
6. Revenue - Performance obligations over time (output and input) [6m]
7. Revenue - Example 5 (profitable contracts) [13m]
8. Revenue - Example 6 (loss making contracts) [9m]
Chapter 17
1. IAS 21 - Introduction [14m]
2. IAS 21 - Example [15m]
Chapter 18
Fair value (IFRS 13) [12m]
Chapter 19
1. EPS - Basic EPS Introduction [11m]
2. EPS - Basic EPS Example [24m]
3. EPS - diluted EPS Introduction [7m]
4. EPS - diluted EPS Example [12m]
ANALYSIS AND INTERPRETATION
Chapter 20
1. Financial performance Introduction [17m]
2. Financial performance - margins [9m]
3. Financial performance - asset turnover and ROCE [11m]
4. Financial performance - Example
5. Financial performance - Example 2
Chapter 21
1. Financial Position - liquidity and working capital [14m]
2. Financial position - liquidity and working capital example 1 [4m]
3. Financial position - liquidity and working capital example 2 [24m]
4. Financial Position - gearing and interest cover [6m]
Chapter 22
1. Investor analysis [10m]
2. Investor analysis - example [7m]
3. Limitations of ratio analysis [9m]
GROUP ACCOUNTS
Chapter 23
1. Group SFP - Basic consolidation (revision) [20m]
2. Group SFP - NCI [17m]
3. Group SFP - Goodwill [21m]
4. Group SFP - Example (Basic consolidation) [15m]
5. Group SFP - Other reserves and workings [10m]
6. Group SFP - Example (workings) [15m]
7. Group SFP - intra group and cash in transit [11m]
8. Group SFP - unrealised profit and inventory in transit [11m]
9. Group SFP - Example (PUPs) [19m]
10. Group SFP - NCA PUPs [6m]
11. Group SFP - FV adjustments [13m]
12. Group SFP - share for share exchange [10m]
13. Group SFP - Deferred consideration [18m]
14. Group SFP - Other issues [6m]
Chapter 24
1. Group SPL - Basic consolidation [8m]
2. Group SPL - Proforma working [7m]
3. Group SPL - Example (MYA) [14m]
4. Group SPL - Adjustments [11m]
5. Unrealised profits - Example 3 [14m]
6. Group SPL - Group profit on disposal - Example 4 [15m]
Chapter 25
1. Associates (IAS 28) - Introduction [13m]
2. Associates (IAS 28) - PUPs [7m]