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)
virago27 says
Thank you so much for all free notes and lectures.
Rocker says
there is no lecture on IAS 12 income taxes and the problem everyone have is on deffered tax for p2 , especially in business combinations , when will this lecture be uploaded plz ?
gualige says
Yeah deferred tax is quite an important issue.
zaeemmalik says
what about the changes in the course since june 2011 is there any?
zaeemmalik says
dear admin plz tell me if there are going to be any changes in the p2 course for dec 2011 exam??
admin says
hopefully we will have new lectures, but i can’t promise
awuajk says
Oh Admin, Tks for the existing lectures, awaiting new ones
venapeace says
cant seem to find video lecture on financial instrument.pls can any one help if it is embedded in other video lectures
katumpa says
iam can not access the ken marguire videos kindly assist
mrbutt says
Please some one let me know how can i get book of P2
123456s says
where u IFRS 2 lecture
admin says
@ketanon it seems they were not uploaded properly,
but I think for the same lectures, if you look carefully, there are duplicates which do work (simply those that does not, were not removed)
ketanon says
Hi Admin, do you know why some of Kieran Maguire’s vedio links on Opentuition.tv aren’t working? Thanks.
sahil007 says
Hi there, no lecture notes over IAS39-32 or IFRS 7??
raoaurangzeb says
where are the rest of lectures? chapter 17 onwards?
jossyabc says
Can you pls tell us why those chapters are not available?
afzal1989 says
where are the vdo lectures of chapters 17-27 …………..???
admin says
If not listed
Then they do not exist
mudee says
Plz upload the lecture of Reconstruction..:|
mahwishpervez says
where r the lectures on IFRS-9,if these notes are updated for JUNE,11 exam requirements?
mahwishpervez says
the new thing is js IFRS-9,Or someother standard got amended?make me clear,really confused.
mahwishpervez says
hi,plz tell me how can i approach updated notes of p2 according to 2011 exam requirements at opentuition.
syagenius says
Please provide lectures on IFRS 9 fin.instruments bcuz it will be examinable this comin xm.it’s an important topic.or can u provide notes together with questions and illustrations.thanks
mrehant says
where is IAS32,39 IFRS 7
and deferred tax?????these are important one
but no lecture on these standards