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)
ifrs9????
In the exams,if there is a question on ‘changes in the composition of the group’, should we time apportion the CSOFP or CSOCI?
You’ve got to have IAS 39 somewhere. You guys are so amazing putting up all these lectures, Just one more, 39! Please. Mr little, u seem kind, need 39. My first son will b ‘little something’, promise.
Financial asset initial cost should exclude transaction cost ? (according to SA IFRS Fin Instruement Aug 2001) but the notes Ch 28 is showing inclusive of transaction cost, should it be excluded or included? thanks a lot
I only view on iPad from chapter 1 to 5, plsssssss provide chapter 6 onward. Many thanks
i am writing the p2 exam for dec2011. Last time there were predictions on what would arrive at the exam in OT. But this time there are no predictions put in the site and the available predictions are of the last exam. Will u please put the new predictions.
if u already have lecture for all the chapter given in the notes
please send me the link !!
@admin
plz plz put lectures of all 28 chapter given in the notes cox i m solely relying on ur notes!!
please can we have lectures on financial instruments
whose gonna help me understand ias 39 please/
The above mentioned list of chapters does not have IFRS 9-39-33. From where i can get them. The above list is complete notes that are available in open tuition? or some are place somewhere else?
kindly upload ifrs2 and ias39 lectures. My exams are starting in mid of Nov 2011. please upload
@Admin
First of all thank you and my compliments on such a great resource for accountancy students.
I was also wondering if you could be kind enough to discuss the differences in examinable syllabus for December 2011. I think there might be a few differences, as the new IFRS on Financial Instruments is in some text books but some are still using the old IAS. There might be other differences too.
It would be great if you could discuss any changes you know about in a video/article or whatever is most convenient for you.
Thank you once again for this great website.
Post your questions please on the forums
is p2 course notes are updated with new additions????
can someone send me the P2 Hepburn consolidation question, this would be greatly appreciated.
can someone guide me as to where i may find the lectures on IFRS 2?
need help on ias 39-32 financial instruments
hey admin plzzz upload IAS 12 lectures..
Dear Admin, what about videos from chapter 17 onwards?
if something is not on line – it means, it does not exist
there is no lecture on financial instruments are we got to get something