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Remote session ACCA CBE 1-5 March 2021

Please read advice/recommendations from ACCA

ACCA Strategic Business Reporting (SBR) lectures


Watch on line ACCA Strategic Business Reporting (SBR) lectures

To fully benefit from ACCA SBR lectures download OpenTuition ACCA SBR notes


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

1. Framework – introduction [10m]

2. Objective of financial reporting [6m]

3. Qualitative characteristics [9m]

4. Financial statements and reporting entity [5m]

5. Elements of the financial statements [8m]

6. Recognition and derecognition [5m]

7. Measurement [13m]

8. Presentation and disclosure [4m]

9. Example [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. Subsidiary impairment (full goodwill) [10m]

9. Subsidiary Impairment (partial goodwill) [14m]

10. 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 [7m]

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 [19m]

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

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

2. IFRS 5 – NCA – HFS example [9m]

3. IFRS 5 – Discontinued operations [11m]

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 [33m]

3. Financial liabilities [10m]

4. Convertible debentures [18m]

5. Impairment of financial assets [13m]

6. Derivatives [14m]

7. Hedging – Introduction [25m]

8 Cash flow hedge accounting [20m]

9 Fair value hedge accounting [12m]

10 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 [16m]

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)

Interpretation of financial statements [5m]

Alternative performance measures [8m]

ETHICS AND CURRENT DEVELOPMENTS

Chapter 31

Ethics [6m]

Exam technique in ethics questions [7m]

Chapter 32

Management Commentary [9m]

Chapter 33

Current issues [18m]

ACCA SBR Revision Kit

Please do not forget to download relevant past ACCA SBR questions and answers before watching the ACCA debrief videos

ACCA SBR March June 2019 exam
ACCA SBR september / December 2019 exam

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