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Begin your ACCA Strategic Business Reporting (SBR) studies, start with the Introduction lecture below
CONCEPTUAL AND REGULATORY FRAMEWORK
Chapter 1 – IASB Conceptual Framework
Conceptual Framework [29m]
PUBLISHED COMPANY ACCOUNTS
Chapter 2 – Presentation of Financial Statements
Presentation of Financial Statements (IFRS18) [10m]
GROUP ACCOUNTS
Chapter 3 – Basic group structures
1. Basic group structures – Introduction [12m]
2. Basic group structures – SFP workings and adjustments [24m]
3. Basic group structures – Basic consolidation example [27m]
4. Basic group structures – SPLOCI introduction and example [21m]
5. Basic group structures – IFRS 12 [8m]
6. Impairment [35m]
7. Groups – Other points [5m]
Chapter 4 – Joint Arrangements (IFRS 11)
1. Joint arrangements – Introduction [8m]
2. Joint arrangements Example [11m]
Chapter 5 – Changes in group structure
1. Changes in group structure -step acquisitions [26m]
2. Changes in group structure -step disposals [17m]
3. Changes in group structure – examples [28]
Chapter 6 – Foreign currency
1. Foreign currency – Introduction [6m]
2. Foreign currency- Functional currency [13m]
3. Foreign currency – Example 1 [10m]
4. Foreign currency – Example 2 [7m]
5 Overseas consolidation Introduction [7m]
6 Translation of the subsidiary [14m]
7 Goodwill, NCI and group retained earnings [12m]
8 Exchange differences [12m]
9 Disposal of a foreign subsidiary [5m]
Chapter 7 – Group SCF
1. Group SCF – Introduction [10m]
2. Group SCF – Dividend paid to the NCI [8m]
3. Group SCF – Dividend received from Associate [6m]
4. Group SCF – Acquisition disposal of subsidiary [19m]
5. Group SCF – Example [21m]
6 Other cash flow issues [5m]
ACCOUNTING STANDARDS
Chapter 8 – Non-current assets
1. Property, plant and equipment (IAS 16) – Revaluation increase [18m]
2. IAS 16 – Revaluation decrease [11m]
3. IAS 16 – Depreciation [7m]
4. Borrowing costs, grants and investment properties [27m]
Chapter 9 – Intangible assets
Intangible assets (IAS 38) [15m]
Chapter 10 – Impairments
Impairments (IAS 36) [19m]
Chapter 11 – IFRS 5
1. IFRS 5 – NCA – HFS introduction [8m]
2. IFRS 5 – NCA – HFS example [9m]
3. IFRS 5 – Discontinued operations [11m]
Chapter 12 – Employment Benefits
1. Pensions (IAS 19) – Introduction [20m]
2. Pensions (IAS 19) – Example [15m]
3. IAS 19 – Curtailment and Asset ceiling [10m]
4. Other Employment Benefits [5m]
Chapter 13 – Share based payments (IFRS 2)
1. Share based payments – Introduction [11m]
2. Equity settled share based payments – services [16m]
3. Equity settled share based payments – goods [3m]
4. Cash settled share based payments – example [10m]
5. Share based payments – Vesting conditions [8m]
6. Unusual situations [4m]
Chapter 14 – Financial Instruments (IAS 32, IFRS 7 and IFRS 9)
1. Financial instruments – Introduction [12m]
2. Financial assets [33m]
3. Financial liabilities [36m]
4. Convertible debentures and derivatives [26m]
5. Impairment of financial assets [15m]
6. Hedging – Introduction [25m]
7 Cash flow hedge accounting [20m]
8 Fair value hedge accounting [12m]
9 Hedging criteria and hedge effectiveness [13m]
Chapter 15 – Fair Value (IFRS 13)
Fair Value (IFRS 13) [9m]
Chapter 16 – Operating segments (IFRS 8)
Operating segments (IFRS 8) [31m]
Chapter 17 – Revenue from contracts with customers (IFRS 15)
1. Revenue Recognition [27m]
2 . Revenue Recognition Specifics [13m]
Chapter 18 – Leases (IFRS 16)
1. Introduction to IFRS 16 Leases [18m]
2. Identifying a lease [17m]
3. Lease and non-lease components [6m]
4. Lessee accounting [22m]
5. Lessor accounting (introduction) [10m]
6. Lessor accounting – operating lease [8m]
7. Lessor accounting – finance lease [16m]
8. Sale and leaseback [16m]
9. Sub-leases [8m]
Chapter 19 – Inventory
Inventory (IAS 2) [8m]
Chapter 20 – Deferred tax (IAS 12)
Deferred tax (IAS 12) [18m]
Deferred tax – Individual company accounts [23m]
Deferred tax – Group accounts [9m]
Chapter 21 – Provisions, contingent assets and liabilities (IAS 37)
Provisions, contingent assets and liabilities (IAS 37) [18m]
Chapter 22 – Events after the reporting date (IAS 10)
Events after the reporting date (IAS 10) [13m]
Chapter 23 – Accounting policies, changes in accounting estimate and errors (IAS 8)
Accounting policies, changes in accounting estimate and errors (IAS 8) (12m)
Chapter 24 – Related parties (IAS 24)
Related parties (IAS 24) (11m)
Chapter 25 – Earnings per share (IAS 33)
Earnings per share (IAS 33) (10m)
Chapter 26 – Small and medium sized entities
Small and medium sized entities (9m)
ETHICS AND CURRENT DEVELOPMENTS
Chapter 27 – Ethics
Ethics [6m]
Exam technique in ethics questions [7m]
Chapter 28 – Management Commentary and Interpretation of Financial Statements
Interpretation of financial statements [5m]
Alternative performance measures [8m]
Chapter 29 – Current issues
Current issues [10m]
Sustainability [18m]
Alternative performance measures [8m]
New! ACCA SBR Spreadsheet exercises
Buckfastleigh – the question 1 – SFP