Basic group structures - Introduction - ACCA Strategic Business Reporting (SBR) lectures
YouTube video
26 Comments
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Nizam·
Are these videos still relevant for March 2026 exam please?
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Ashley·
Hi...are these lectures relevant for 2025 exams
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Bez·
i think they are updated every year because the IFRS 18 standard is new and they have a class on it
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Prakash·
Is this even lecture relevent for march 2024 as i am seeing the comments of 3 4 years old
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Hilton·
Good question
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strx·
It's still highly relevant. Look at the syllabus.
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Twaambo·
How can I download lecture videos from this site?
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vasu·
Hi, My doubt is that as in the Vader example, there is representation in the board and here it is clearly written, 2 directors out of 8, so did we consider 25% also in this (2/8*100), and as 25% is more than 20% so significant influence here is from that reason? Is what am i thinking is Right?
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Richard·
Incorrect, no calculation is needed for this.
Check the notes on page 12 "Associate" and the 1st bullet point and that will answer your question
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Trong Hieu·
You need also to compare the conditions of 'control' and conditions of 'significant influence (bottom of page 11 and top of page 12) to avoid confuse between of them. Because 'control' is also 'significant influence' but 'significant influence' is not always 'control'. Thanks
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Zhuo·
You are right for "significant influence", however the '25% calculation' was not the correct reason. See, if Vader only took 1 out of 8 directors, would you still consider it was "significant influence"? On your method, no, because 1/8=12.5%, less than 20%. However, check the notes in Page 12, "presentation on board", Vader has the power, even if it can only takes 1, it would also be consider to have "significant influence" over Ren.
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Babysnow88·
Thank you sir ?
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Hamza Rizwan·
Hi , are these lectures along with the notes are enough to pass the SBR paper?
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saifrahman·
No.question practice is the key.Study less practice more and you can pass
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Shoukat·
I am giving SBR as the first paper as i received exemptions. Is it better to stick to the order you have uploaded lectures of SBR as group accounts is at the end of FR but here at SBR it is in start? Dont i need to go through standards first before this???
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Fadol·
Hey, Dear
Firstly you should go to look FR or IFRS to help you to pass.
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Shoukat·
I am giving SBR as the first paper as i received exemptions. Is it better to stick to the order you have uploaded lectures of SBR as group accounts is at the end of FR but here at SBR it is in start? Dont i need to go through standards first before this?
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Mohan·
I have doubt in associate part. you talked about very less or little bit than 20%. what if investor has representation on the board 3/8, but has only 10% shares?
thanks for such a clear and clarity explanation in video.
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aziraadilla99·
As the company only owns 10% shares therefore it can be presumed that the company has no significant influence of the investee. However it can be demonstrated otherwise which the company has represent the board of directors with 3/8 seats on the board. Therefore, the company has significant influence and the investee is an associate.
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nitinumenon·
Very lucid way to start the basic framework of group accounting.. Many thanks
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plepolesa·
How can i download the audio?
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P2-D2Tutor·
Hi,
I don't believe that this is possible, sorry.
Thanks
N
Nguyen·
you can download it from youtube. There are softwares enable us to download from youtube.
Check the notes on page 12 "Associate" and the 1st bullet point and that will answer your question
Firstly you should go to look FR or IFRS to help you to pass.
thanks for such a clear and clarity explanation in video.
I don't believe that this is possible, sorry.
Thanks
anna