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ACCA Strategic Business Reporting (SBR) lectures


Watch on line ACCA Strategic Business Reporting (SBR) lectures

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Please note: P2 lectures on this page are valid for the SBR exams

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 (IAS 1) [16m]

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]

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

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

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 [34m]

6 Other cash flow issues [5m]

ACCOUNTING STANDARDS

Chapter 8

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 (IAS 38) [15m]

Chapter 10

Impairments (IAS 36) [19m]

Chapter 11

1. IFRS 5 – NCA – HFS introduction [8m]

2. IFRS 5 – NCA – HFS example [9m]

3. IFRS 5 – Discontinued operations [11m]

Chapter 12

1. Pensions (IAS 19) – Introduction [20m]

2. Pensions (IAS 19) – Example [15m]

3. IAS 19 – Curtailment and Asset ceiling [10m]

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 [7m]

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)

Revenue Recognition [32m]

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]

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 – First time adoption (IFRS 1)

First time adoption (IFRS 1) [9m]

Chapter 22 – Provisions, contingent assets and liabilities (IAS 37)

Provisions, contingent assets and liabilities (IAS 37) [18m]

Chapter 23 – Events after the reporting date (IAS 10)

Events after the reporting date (IAS 10) [13m]

Chapter 24 – Accounting policies, changes in accounting estimate and errors (IAS 8)

Accounting policies, changes in accounting estimate and errors (IAS 8) (12m)

Chapter 25 – Related parties (IAS 24)

Related parties (IAS 24) (11m)

Chapter 26 – Earnings per share (IAS 33)

Earnings per share (IAS 33) (10m)

Chapter 27 – Interim financial reporting (IAS 34)

IAS 34 Interim Financial Reporting (9m)

Chapter 28 – Small and medium sized entities

Small and medium sized entities (9m)

Chapter 29 – Integrated Reporting

Integrated Reporting (25m)

ETHICS AND CURRENT DEVELOPMENTS

Chapter 30  – Ethics

Ethics [6m]

Exam technique in ethics questions [7m]

Chapter 31 – Management Commentary and Interpretation of Financial Statements

Management Commentary [9m]

Interpretation of financial statements [5m]

Alternative performance measures [8m]

Chapter 32 – Current issues

Current issues [18m]

Guidance for students sitting UK exam [13m]

See also:
ACCA SBR Revision lectures

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