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 IFRS 10,11,12,13 examinable in June 2012?
Cheers
Is IAS 12 Income tax included in any of the above lectures?
Hi there
Anybody know if the Financial Instrument Chapters have been uploaded yet?
@kuddus, there are only video lectures for P2
hi….when will u put up the rest of the chaptrs???
Where is the part of IFRS 2, Share Based Payment?
@sharad, If it’s not there, it’s not there! I’m checking through what’s missing ( at the same time as preparing for my lecture season which starts in less than two weeks ). Any obvious omissions, I’ll try to get to and do an audio lecture. But some topics you’re going to have to cover by yourselves! 🙁
hey…when will the changes be incorporated into the lectures????
when will post the chapter 17?
how comes the lectures from chapter 6 onwards have been removed. will they be put up again? Thanks
@naila_jin, it should be resolved now,
Hi, are the lectures from Chapter 6 onwards after being taken down? Only seems to be Chapters 1 to 5 online!! Can you please advise if they will be put back up? Thanks a mill
are your lecture focus on exposure draft or not.
thank you so much for the existing lectures.. will there be any new lectures soon?
@admin
Thanks so much for all the support. The lectures are really helpful. Kindly also post the remaining chapters so that we can have a complete coverage of the syllabus at open tuition.
Hi, cant see IFRS9/IAS39 LECTURE!
ias 24??
IAS 12?
HI, JUST CHECKING IF THERE WILL BE ANY UPDATED VIDEOS FOR P1 AND P2.
ALSO WILL THERE BE LECTURES ON SHARE OPTIONS, FINANCIAL INSTRUMENTS, DEFERRED TAX AND THE LIKE. WE REALLY NEED THEM
THANKS
Can I use these videos for 2012 June exam? Is there anything need to update?Thanks
when can i get notes for 2012 june exams
13 dec 2011 , (2 hours before exam)
if I pass today , i owe u this one Mike (and ofcourse opentution)!!