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)
maleeha786 says
where r IFRS 2 lectures??
omarmithwani says
i dont have net at home and i’m in college for an hour only. is there any way possible for me to download these lectures and watch them at home?
admin says
I’m afraid not,
try and spend more time in your college
nataliamkl says
…lessons . Got my pass at July sitting!
nataliamkl says
Thanks a million to Mr.Little for JUST BRILLIANT
kterriq says
lectures are so good but i am afraid they are not complete from chapter 17 onwards are missing would be grateful if admin can post rest of the chapters including reconstruction, share base payment and etc
admin says
can’t publish lectures which do not exist, you have to home study remaining chapters
joshi says
I am also looking for lectures on Financial instruments. Its new and a bit difficult to understand. I would like to see if the lectures are available for that to clarify my understanding and to better tackle the questions on it. Thanks you. and looking forward to your assistance in the same.
edrammeh says
Well done opentuition!!!!!!!!!! you are the best. Thanks you again
BUT we DESPERATELY need Lectures on FINANCIAL INSTRUMENTs!!!!!!!
PRETTY Please
ahmadkamal90 says
Hey, first off thank you Opentuition – the tutors, the admins and all the unsung heroes and heroines who’ve been absolutely brilliant !
Now onto my question : Can I use these Notes and the Lectures for the exams in December ’12 ?
admin says
yes you can
waleed2312 says
where are the examples for all remaining chapters after chapter 16 – earnings per share?
ajnaul says
Best Lecturer ever! Hands down! Thanks a tonne OT 🙂
tanzeeel says
there is no lecture on ias 12… ???
emmasanders says
items should only be adjusted if they show that at the statment date there was something not reflcted correctly in the financial statment for example if you sell an asset 2 months after the reporting date and it has not changed in any way and you make a loss of say 2M on the carring amount that sugests that th asset was impaired at the statment date but the impairment was not reflected so an adjustment is needed if however the asset had damage 1 month after the statment date (which would account for the drop in value) then there is no indication that the asset was not at its true/fair value at the statment date so the only question is is the loss substantial enough to effect someones opion of the organisation if so disclosure is required. hope this helps
bpinkey2000 says
@wave9181, hi good night sorry i took so long to respond, my email address is bpinkey2000@hotmail.com i would like to thank you in advance and also if you know anyone that have P5 too I would be happy to received both. Thank you again.
krinlee says
hav problem with IAS 10 events after the reporting date i’m really confused when i shld identified and explained adjusting and non adjusting events
please can sombody help me?
julianajiang says
why there shows no examples for chapter 18 in the answer? there are 4 examples!
zahra says
Id like to get lectures on Income Taxes, Deferred Tax.. Anyone got anything on that?
WhiteWulf says
@zahra, you can use the OT’s p2 lecture notes to study income tax. or if you really want video guidance then you can use youtube. Video lectures on youtube are not as good as OT but somethings better than nothing right?
WhiteWulf says
I would really be thankful if you could upload or create more lectures. Not on all remaining lectures but only the tough ones like standards involving Financial Instruments and a few more.
WhiteWulf says
Hello,
After viewing the lecture videos, I must say that they are simply brilliant. Not something I see everyday. Because I have taken lectures from my college and even viewed some random lectures on youtube related to p2 I just know that none of those lectures are any good as compared to these. Developing interest in the subject such as P2 and explaining very clearly such complicated concepts Mr.Little is truly amazing. Thanks.
nilanitamber says
Why are there no other lectures after Chapter 16? Where can I find lectures for Chapter 17 to 28? Please help…
p2ishell says
Evening every one… I am looking any lectures on Management Commentary, Please do send me any useful links.
Regards
kkgtt says
@p2ishell, also looking for Management Commentary