• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
    • BT
    • MA
    • FA
    • LW
    • PM
    • TX-UK
    • FR
    • AA
    • FM
    • SBL
    • SBR
    • AAA
    • AFM
    • APM
    • ATX
    • Dates
    • What is ACCA

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Free ACCA P2 Lectures

VIVA

ACCA September 2018 exams – watch ACCA Strategic Business Reporting (SBR) lectures


Old ACCA P2 lectures

Chapter 1

IASB Conceptual Framework – Objective of financial reporting

IASB Conceptual Framework – Elements of financial statements

Chapter 2

Regulatory Framework

Chapter 3

Presentation of Financial Statements (IAS 1)

Chapter 4

Basic group structure: Subsidiary, Associate

Basic group structure – Consolidated statement of financial position

Example 2 – Basic consolidation

Group Statement of Profit and Loss

Other components of equity

Impairments and group accounts

Impairment – Associate

Chapter 5

Joint Arrangements (IFRS 11)

Chapter 6

Introduction to complex group structures, Vertical complex group structure

Vertical group structure Example 1

‘D’-shaped complex group structure, Example 2

Chapter 7

Changes in group structure – Step acquisition

Change in ownership

Group SFP – Change in structure – Example 5

Group SPL – Changes in Group Structure – Example 6

Chapter 8

Foreign currency (IAS 21) – Functional currency

Functional currency – Example 1 and 2

Foreign currency – Group accounts

Gain or loss on translation of the overseas subsidiary

Chapter 9

Consolidated Statement of Cash Flows – Dividend paid to non-controlling interest

Acquisition of a subsidiary

Example 4 – Group statement of cash flows

Chapter 10

Property, plant and equipment (IAS 16) – Revaluation increase

IAS 16 – Revaluation decrease

IAS 16 – Depreciation

Borrowing costs (IAS 23)

Government grants (IAS 20)

Investment properties (IAS 40)

Chapter 11

Intangible assets (IAS 38)

Chapter 12

Impairments (IAS 36)

Chapter 13

IFRS 5 Non-current assets held for sale

IFRS 5 Discontinued operations

Chapter 14

Employee benefits (IAS 19) – Pensions

IAS 19 – Curtailment and Asset ceiling

Chapter 15

Share based payments (IFRS 2) – Equity Settled

IFRS 2 – Cash Settled Payments

IFRS 2 Vesting conditions

Chapter 16

Financial instruments (IFRS 9) – Presentation

Financial assets

IFRS 9 – Financial liabilities

IFRS 9 Convertible debentures

IFRS 9 Derivatives

Hedge Accounting

Cash flow hedge accounting

Fair value hedge accounting

Hedging criteria and hedge effectiveness

Chapter 17

Fair Value (IFRS 13)

Chapter 18

Operating segments (IFRS 8)

Chapter 19

Revenue from contracts with customers (IFRS 15)

IFRS 15 Revenue from Contracts with Customers (part 2)

Chapter 20

Introduction to IFRS 16 Leases

Identifying a lease

Lease and non-lease components

Lessee accounting

Lessor accounting (introduction)

Lessor accounting – operating lease

Lessor accounting – finance lease

Chapter 21

Agriculture (IAS 41)

Inventory (IAS 2)

Chapter 22

Deferred tax (IAS 12)

Deferred tax – Individual company accounts

Deferred tax – Group accounts

Chapter 23

First time adoption (IFRS 1)

Chapter 24

Provisions, contingent assets and liabilities (IAS 37)

Chapter 25

Events after the reporting date (IAS 10)

Chapter 26

Accounting policies, changes in accounting estimate and errors (IAS 8) (12m)

Chapter 27

Related parties (IAS 24) (11m)

Chapter 28

Earnings per share (IAS 33) (10m)

Chapter 29

IAS 34 Interim Financial Reporting (9m)

Chapter 30

Small and medium sized entities (9m)

Chapter 31

Integrated Reporting (25m)

Chapter 32

Ethics (11m)

Chapter 33

Management Commentary (9m)

Chapter 34

Current issues (24m)

 


See also:

UPDATED ACCA P2 Revision Lectures


Reader Interactions

Comments

  1. melly1982 says

    August 29, 2010 at 6:07 am

    these lectures have been really helpful to me especially the ones on IAS 19. I would really like online lectures for Deferred Tax since that is a topic that has been giving me some trouble.

    Log in to Reply
  2. usmanbukhari says

    August 28, 2010 at 11:15 pm

    ok we will be waiting for that 🙂

    Log in to Reply
  3. usmanbukhari says

    August 25, 2010 at 11:03 pm

    THANKS ADMIN,

    thank you for loading these lectures.. we would like to know that when are you going to upload chapter 4 and chapter 5

    thanks 🙂

    Log in to Reply
    • admin says

      August 26, 2010 at 8:48 am

      that’s the question to tutor!
      I can’t upload something that does not exist 🙂

      Log in to Reply
  4. admin says

    August 5, 2010 at 8:52 am

    Tsemre,
    Lectures are not downloadable!!!

    The only way they can be free, is you watch them on line ONLY,

    if we see you keep trying to hack this site
    Your ip address will be banned

    Log in to Reply
  5. tsemre says

    August 5, 2010 at 8:18 am

    no matter how hard i tried i couldnt download lectures ,pleeessss tell me z way.thanks a lot.

    Log in to Reply
  6. mrhanif says

    August 3, 2010 at 3:44 pm

    thanks opentuition.com and kindly provid us with lectures on Financial instruments plz

    Log in to Reply
  7. prema says

    June 5, 2010 at 1:58 am

    where can i find lectures on IAS 32 and 39?

    Log in to Reply
  8. darin says

    June 1, 2010 at 8:54 pm

    Hi Admin,
    Are there other lectures for the remaining chapters?

    Log in to Reply
    • admin says

      June 1, 2010 at 9:16 pm

      what you see is what there is 🙂

      Log in to Reply
  9. Mark Inn says

    June 1, 2010 at 6:40 pm

    thanks is a small word for such a big help.. we do appriciate and thanks all the management of OT:), bless u all for ur great effort.

    Log in to Reply
  10. aayan says

    May 25, 2010 at 4:01 am

    thnx a lot open tuition. this lectures are v helpful.

    Log in to Reply
  11. pdiana1980 says

    May 24, 2010 at 6:19 pm

    Hello,
    I have the same issue with opening the video lectures!
    Admin, can you please tell us which is the difference b/w the old videos ( which I can access) and the new ones which I cannot!:(
    I would relly much appreciate if someone can help me with this info!
    I need badly to access these videos…as I am running out of time!
    Thanks a lot!
    Diana

    Log in to Reply
  12. a8dur says

    May 23, 2010 at 11:51 pm

    anymore lectures after chapter 16 please?

    Log in to Reply
  13. marcy says

    May 23, 2010 at 4:33 am

    Thank very very much…these lectures are a big big help!
    So happy to see the additions.

    thanks again,

    Log in to Reply
  14. sonia2801 says

    May 20, 2010 at 1:17 pm

    i can’t watch the lecture online. Can you help please.

    thanks

    Log in to Reply
  15. ghtreborn says

    May 19, 2010 at 2:38 am

    Hey guys thanks for the great lectures,

    Can you please tell me where i can see chapters 4 & 5?

    Log in to Reply
  16. a8dur says

    May 17, 2010 at 10:06 pm

    hi admin,

    excellent help!! thanks!! please can you put chapters 4 and 5 on as they are missing!! thnx!!

    Log in to Reply
  17. 4994 says

    May 5, 2010 at 6:54 pm

    Excellent lectures. I really appreciate these lectures.

    Log in to Reply
  18. fekade says

    May 5, 2010 at 8:17 am

    Thanks a lot OT for your support.I hope financial instruments,share based payments and differed tax will come soon from you as they are among the frequentely tested chapeters.Is there any hope?

    Log in to Reply
  19. admin says

    May 4, 2010 at 1:31 pm

    new lectures – chapter 16 is now also on line

    re more lectures – really can’t say, if we maybe, but we cannot promise,. keep checking the site for updates

    Log in to Reply
    • shandos_tt says

      May 23, 2010 at 6:30 pm

      Hi,

      Can i find video solutions for questions?? e.g P2, Question 26 (Associate)

      Thank you in advance
      Tt

      Log in to Reply
    • kellyqiao says

      August 20, 2010 at 1:01 am

      Please, please, please more lectures.

      Log in to Reply
    • alvinyangbin says

      August 31, 2010 at 5:52 am

      Can you tell me wats the total time for P2 lectures here and whats the total length for P2 Kieran’s on tv?
      I need a plan for those. Reply may not be noticed by me, so can you kindly replay by Email?

      Log in to Reply
  20. polo5678 says

    May 4, 2010 at 11:46 am

    I would like to thank OPEN TUITION for the excellent lectures provided. Outstanding website. Thanks for the new P2 videos uploaded.

    Do you know if there are any further videos scheduled to added? No probs if not as what is already there is excellent.

    Log in to Reply
Newer Comments »

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in