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
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
Impairments and group accounts
Chapter 5
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
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
Example 4 – Group statement of cash flows
Chapter 10
Property, plant and equipment (IAS 16) – Revaluation increase
Investment properties (IAS 40)
Chapter 11
Chapter 12
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
Chapter 16
Financial instruments (IFRS 9) – Presentation
IFRS 9 – Financial liabilities
Hedging criteria and hedge effectiveness
Chapter 17
Chapter 18
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
Lease and non-lease components
Lessor accounting (introduction)
Lessor accounting – operating lease
Lessor accounting – finance lease
Chapter 21
Chapter 22
Deferred tax – Individual company accounts
Chapter 23
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
Chapter 34
Current issues (24m)
Are you going to inform us any tips for P2 December 12 exam?
@biden, Yes, in time – probably at the end of this coming week.
However …….any tips ( from anyone other than the examiners themselves! ) should always be issued with a health warning. And certainly the tips on OT carry that warning!
https://www.ey.com/Publication/vwLUAssets/Supplement-60-IFRS9-EN/$FILE/Supplement-60-IFRS9-EN.pdf
A great article for IFRS 9
where can I find the lecture notes for P2 Uk? seems like only the INT variant is available
@j04172129, Hi, you’re right, sorry. Only International stream is on line.
Is there really that much difference?
Please I really need P2 videos especially on deferred tax. Can some one please tell me what to do?
@glynnwaindim, Glynn, there aren’t any at the moment, and there won’t be any on line for this season. Sorry
Please can someone help me how to get P2 videos especially on deferred tax?
May I know why I can’t see lecture 17-28? I seen other comments regarding the same issue but there have not been any reply on it. Hope to receive a reply. Thank you.
@evalai89, you do not see them, because they do not exist
The notes have not the any answer for example of chapter 18 .
just take a hint…… the adjusting events have a condition present on B/S date…… second hint is to look for the effects of the event on going concern….. third hint is the use of commen sense 🙂 hopefully these hints can help u out….
NO Deferred tax????
It’s a very important topic for P2.
Can’t see it.
@mike
Where is IFRS 2, IFRS 9 and IAS 12… theses are the most difficult and important standards for p2…. Plz consider my request thz
wht abt ias 39
@shilpo, What a great question!
@MikeLittle, I love your sense of humor:D:D
What is statement of recognized income and expense??
@dee3356, Where have you heard the expression? Have I used it? If I have, I’m reliving some distant part of my life! An Income and Expense Account is the name we used to give to what became a Profit and Loss Account which, in turn, became an Income Statement which, in turn, became a Statement of Income.
Have I really used the name?
Please I cant access the lectures as the response is “oops the page has been moved”.
Please help!!!
Do not use any ad blockers / download managers, and enable javascript.
lectures Play OK in all browsers (if you have flash player) and in apple safari without flash
@admin, download google crome from the net and install. open opentuision via the google crome. ur problem will be solved
will there be any more lectures uploaded?
@wasiq91, Hi. None planned for this season, sorry
From the support instructions, I’ve discovered that the lectures cannot be downloaded to be used offline.
I appeal to the open tuition team to please consider that method as some of us do not have the resources to be online all the time. Thank you very much.
Hi,
I would like to download these videos so that I can listen to them during my free time offline.Are they available for sale?
@kiileh, No, sorry 🙁
i intend to register for the dec 2012 sitting for p2. but i am confused which variant i should go for. are these lecturers for the international or uk variant?
@yifanyang, International
where are the iectures on Ias12 Income tax
@rizwanhaq, None recorded – we have to leave you with something to do for yourselves
where are the chapter 18 lectures?? financial instruments lecture to be precise….. kindly someone give me the link
@elvericia420, Hi, sorry, there are no up-to-date lectures on financial instruments just yet> However, I can recommend two articles by Steve Collinson (?) in Student Accountant (?) – at least one of which is replicated on this site
Can i rely on the Opentuition lecture notes and free online videos only to pass my P2 in December. I have no other notes other than that of the open tuition. Thanks
@imuebs, NO!!!! How many times have we answered this same question??? There is a pressing need to work through past exam papers. If you can’t afford a revision kit from an approved publisher, download the past exams since December 2007 ( inclusive ) from the ACCA website. The notes are only intended to be a supplement to a study text, so working through a P2 study text would be ideal too!
@MikeLittle, Thanks very much. Your reply is very helpfull