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)
Mike – how do we get onto chapter 26 – IAS 12 DT as I am struggling with this and wanted to listen to your lecture on this
Many thanks
Louise
Hi
I’ve never recorded a lecture on DT. There is an example ( Kesare, I seem to remember ) which explains the issue quite well.
Thanks I will check Kesare
Hi Mike hope you OK.
just checking if we having anything new for P2 and P7 .
anyway thanks for P1 the results were good just as F7.
dear admin,
are there any significant changes in the p2 syllabus for june2013 exams?? and all these lectures including notes are sufficient to get a good grip on paper p2 for june 2013 exams as i am planning to start studying p2 paper frm OT?? please advifce…thanks
Please post your question on the forums, or ASk the Tutor 🙂
I am not a tutor
a.
Dear Admin, is the P2 notes for June 2012 is available online? thanks
@samko, sorry is June 2013. Thanks
@samko, No, not yet. There aren’t going to be huge changes, but there will be some. I’m working on F7 at the moment and will then move to P2
@MikeLittle, thank you.
thanks for all your hard work!
IFRS 13 & IAS 1. .. ??
lecture for IFRS 9?
@arheen, Go through recent two articles on Fin.Instr part1 Nd 2. on acca web
from the notes i have observed that you have not updated ias19 employee benefits as there was a question on in june2012 talking about the revised standard please help.
@ mike
thanks for all these lectures just wanted to know your plans for lectures you are going to upload in near future can u give an idea about date and topic? can you please upload a lecture on ias 12 it will be great help not only for me also for many other thanks again sir
Hi Mike:
Please guide me if there are any changes from previous sitting to this Dec 2012(apart from Construction contracts which is not examinable now)?
Also, where should we find topics which could be tested as “Current issues”? Is exam kit enough to practice this bit of syllabus? I think I missed this bit in the last exam and failed the paper.
Thank you so much in advance.
@rmalik10, Go through ED’s / bpp last chapters for current issues.
@c0olmat3, agreed!
@MikeLittle, Thank you Mike. You have not guided me on changes from last session to this one?
@rmalik10, I thought my “agreed” to coolmat’s post was enough! Check out one of the publishers’ study texts / exam kits and they indicate what is currently topical
@MikeLittle, Hi, unfortunately I do not have access to ED or BPP’s study texts. So can anyone please list out (briefly) the differences/changes made? Much appreciated!
By the way, do we not have access to video lectures beyond Chapter 16? Or can it be found elsewhere in the site?
@Mike: Thank you. Missed that bit where you wrote “Agreed”. Thanks once again..
Lectures of P2 Chapter 17 and onwards are not here……Why?????
no ifrs9?
Where is IFRS 9 and IAS 12?
Do past papers solution lecture exist on this site FOR P2?
@rooman, No, sorry. I suppose they will some time in the future, but they’re not here yet
@MikeLittle, Mean after Dec 2012 exams?
Does anyone have a recommended study plan for chapters 17 onwards?
So far, the lectures have really helped me understand a few tricky bits (cheers!); so I’m thinking I might struggle once I start reading through the chapters myself.
Hi there, what about IFRS9? No lectures available? thx
hie is there any lectures on IAS 12 my worst nightmare
@aubrey12, Hi
No, not yet! And no plans to record in time for this December’s exams. Sorry
Hi Good staff, i need lectures on IAS-12 Deferred Tax.
why dont we have a lecture on share based payment?
@nirmaniv, Probably because I’ve never recorded one, sorry
Hello Mike,
what about financial instruments? will really need a comprehensive lecture on this as its all so disjointed now….
Hey mike ! ive been taking classes for p2 with lsbf , but ive missed some classes on consolidations due to some personel problems . what i really wanted to ask is , are the lectures for consolidation complete , i mean do they cover every single aspect from the p2 syllubus on consolidation and the 50 mark question in the exam or are there any topics in consolidations that will need be to done by us or something ? i am pretty much clear on every other topic in p2 but consolidation. i liked the opentuition way of consolidations from f7 so i figured , if they are complete i may just continue with Ot.
thanks in advance!