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Begin your ACCA Strategic Business Reporting (SBR) studies, start with the Introduction lecture below
Please note: all P2 lectures on this page are valid for the new SBR exams!
CONCEPTUAL AND REGULATORY FRAMEWORK
Chapter 1
IASB Conceptual Framework – Objective of financial reporting [18m]
IASB Conceptual Framework – Elements of financial statements [23m]
Chapter 2
Regulatory Framework [14m]
PUBLISHED COMPANY ACCOUNTS
Chapter 3
Presentation of Financial Statements (IAS 1) [16m]
GROUP ACCOUNTS
Chapter 4
1. Basic group structures – Introduction [18m]
2. Basic group structures – SFP workings and adjustments [35m]
3. Basic group structures – Basic consolidation example [25m]
4. Basic group structures – SPLOCI introduction [7m]
5. Basic group structures – SPLOCI example [16m]
6. Other components of equity – Example 3 [22m]
7. Basic group structures – IFRS 12 [14m]
8. Basic group structures – Subsidiary impairment [10m]
9. Basic group structures – Associate impairment [7m]
Chapter 5
1. Joint arrangements – Introduction [8m]
2. Joint arrangements Example [11m]
Chapter 6
1. Changes in group structure – Introduction [9m]
2. Step acquisitions – Non control to control [8m]
3. Step acquisitions – Control to control [9m]
4. Step disposals – Control to control [5m]
5. Step disposals – Control to no control [7m]
6. Group SFP Example 5 [26m]
7 Group SPL Example 6 [6m]
Chapter 7
1. Foreign currency – Introduction [6m]
2. Foreign currency- Functional currency [13m]
3. Foreign currency – Example 1 [10m]
4. Foreign currency – Example 2 [8m]
5 Overseas consolidation Introduction [7m]
6 Translation of the subsidiary [14m]
7 Goodwill, NCI and group retained earnings [12m]
8 Exchange differences [12m]
Chapter 8
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 [22m]
5. Group SCF – Example [34m]
ACCOUNTING STANDARDS
Chapter 9
1. Property, plant and equipment (IAS 16) – Revaluation increase [18m]
2. IAS 16 – Revaluation decrease [11m]
3. IAS 16 – Depreciation [7m]
4. Borrowing costs (IAS 23) [13m]
5. Government grants (IAS 20) [13m]
6. Investment properties (IAS 40) [15m]
Chapter 10
Intangible assets (IAS 38) [15m]
Chapter 11
Impairments (IAS 36) [14m]
Chapter 12
IFRS 5 coming soon
Chapter 13
1. Pensions (IAS 19) – Introduction [12m]
2. Pensions (IAS 19) – Example [15m]
3. IAS 19 – Curtailment and Asset ceiling [10m]
Chapter 14
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]
Chapter 15
1. Financial instruments – Introduction [14m]
2. Financial assets [32m]
3. Financial liabilities [10m]
4. Convertible debentures [18m]
5. Derivatives [14m]
7. Hedging – Introduction [25m]
9 Cash flow hedge accounting [20m]
10 Fair value hedge accounting [12m]
11 Hedging criteria and hedge effectiveness [13m]
Chapter 16
Fair Value (IFRS 13) [9m]
Chapter 17
Operating segments (IFRS 8) [31m]
Chapter 18
1. Revenue from contracts with customers part 1 (IFRS 15) [18m]
2. Revenue from Contracts with Customers part 2 IFRS 15 [29m]
Chapter 19
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 [15m]
Chapter 20
Agriculture (IAS 41) [12m]
Inventory (IAS 2) [11m]
Chapter 21
Deferred tax (IAS 12) [18m]
Deferred tax – Individual company accounts [23m]
Deferred tax – Group accounts [9m]
Chapter 22
First time adoption (IFRS 1) [9m]
Chapter 23
Provisions, contingent assets and liabilities (IAS 37) [18m]
Chapter 24
Events after the reporting date (IAS 10) [13m]
Chapter 25
Accounting policies, changes in accounting estimate and errors (IAS 8) (12m)
Chapter 26
Related parties (IAS 24) (11m)
Chapter 27
Earnings per share (IAS 33) (10m)
Chapter 28
IAS 34 Interim Financial Reporting (9m)
Chapter 29
Small and medium sized entities (9m)
Chapter 30
Integrated Reporting (25m)
ETHICS AND CURRENT DEVELOPMENTS
Chapter 31
Ethics
Chapter 32
Chapter 33
Current issues
