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Watch on line ACCA Strategic Business Reporting (SBR) lectures To fully benefit from ACCA SBR lectures download OpenTuition ACCA SBR notes Please note: P2 lectures on this page are valid for the SBR exams Begin your ACCA ...

Looking for the complete SBR exam-pass study guide? This article explains how to use OpenTuition resources. For the exam structure, applied IFRS judgement, group reporting, the Q1 spreadsheet, ethics, stakeholder analysi ...

Company A Company B Financial asset Financial liability, or equity Purchase shares in co. B Issues shares Purchase co. B debt Issues debt Sells goods to B Buys good from A Key definitions (abbreviated) Financial asset Eq ...

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

ACCA Advanced Audit and Assurance (AAA) is not passed by reproducing lists of International Standards on Auditing. It asks whether you can think like an audit manager: identify what matters, challenge management's eviden ...

Looking for the complete SBR exam-pass study guide? This article explains how to use OpenTuition resources. For the exam structure, applied IFRS judgement, group reporting, the Q1 spreadsheet, ethics, stakeholder analysi ...

ACCA Advanced Audit and Assurance (AAA) is not passed by reproducing lists of International Standards on Auditing. It asks whether you can think like an audit manager: identify what matters, challenge management's eviden ...

ACCA Advanced Performance Management (APM) is not passed by reproducing every model you have learned. It asks whether you can act as a strategic performance adviser: connect the organisation's objectives to evidence, jud ...

ACCA Financial Reporting (FR) is where accounting stops being a collection of isolated rules and becomes a reporting system. You must identify the correct accounting treatment, calculate it accurately, present it in the ...

ACCA Financial Management (FM) is not mainly a formula exam. It is a decision exam in which numbers provide evidence. You must decide which cash flows, values, rates and risks matter, calculate them accurately, explain w ...

... procedures are not simply ratio calculations. They are a way of asking whether the financial statements make sense when figures are compared with each other, with prior periods, with budgets and with what the auditor kno ...

Watch on line ACCA Strategic Business Reporting (SBR) lectures To fully benefit from ACCA SBR lectures download OpenTuition ACCA SBR notes Please note: P2 lectures on this page are valid for the SBR exams Begin your ACCA ...

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

Small and medium sized entities - ACCA (SBR) lectures

See also: What is ACCA? | The ACCA Syllabus | ACCA Exam dates and fees Why ACCA? Here are top 10 reasons to study for the ACCA Qualification 1. Cost-effective A cost effective and efficient way to increase knowledge and ...

... Student Accountant, August 2012 Many, many years ago there was an ACCA question – I think it was in the old paper 2.1 Information Technology – which read "More information leads to better decisions. Discuss" The suggeste ...

CIMA F2 Disclosure of interests in other entities (IFRS 12)

CIMA F3 Objectives of entities

... on our free OpenTuition CIMA F3 notes Watch on line free CIMA F3 Financial Strategy Lectures: A: FINANCIAL POLICY DECISIONS Chapter 1 Financial and Non-Financial Objectives 1.1 Introduction (7m) 1.2 Stakeholder Exercise ...

... 2015 Syllabus ENTRY LEVEL: CIMA CERTIFICATE IN BUSINESS ACCOUNTING The CIMA certificate in business accounting is CIMA's own entry route to the CIMA professional qualification. This certificate contains of five subjects ...

... CIMA study materials, lectures and support for CIMA BA3 Fundamentals of Financial Accounting OpenTuition provides the study resources you need to enable you to pass CIMA BA3 Exam free of charge. How to pass CIMA BA3 exam ...

... for AAT (Certificate in Accounting) Our online learning modules are the perfect assistance for AAT students. Initially, the tutorials cover the AAT Certificate in Accounting level of the Diploma pathway. Module 30 is ava ...

Company A Company B Financial asset Financial liability, or equity Purchase shares in co. B Issues shares Purchase co. B debt Issues debt Sells goods to B Buys good from A Key definitions (abbreviated) Financial asset Eq ...

Reporting the financial performance of a range of entities · Other reporting issues · C11(e)

Management commentary The lecture video above was recorded on the 2010 Practice Statement. The IASB replaced it with a revised Practice Statement in June 2025. Where the video and these notes differ, follow these notes. ...

The financial reporting framework · Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · The applications, strengths and weaknesses of an acc ...

Reporting the financial performance of a range of entities · Provisions, contingencies and events after the reporting period · C7(b)

Reporting the financial performance of a range of entities · Financial statements of groups of entities · Presentation and disclosure in financial statements · Group accounting including statements of cash flows · C10(c) ...

Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · Leases · Discussion of issues in financial reporting · C4(a) · C4(b) · C4(c) · C4(d) · C ...

Reporting the financial performance of a range of entities · Financial statements of groups of entities · Non-current assets · Group accounting including statements of cash flows · C2(a) · C2(b) · D1(h) · D1(i)

IFRS 15 has replaced the previous IFRS on revenue recognition, IAS 18 Revenue and IAS 11 Construction Contracts. It uses a principles-based 5-step approach to apply to contact with customers. The five steps are as follow ...

Reporting the financial performance of a range of entities · Income taxes · C6(a) · C6(b)

Reporting the financial performance of a range of entities · Share-based payment · C8(a)

Reporting the financial performance of a range of entities · Non-current assets · Other reporting issues · C2(a) · C2(c) · C2(e) · C11(a)

Reporting the financial performance of a range of entities · Non-current assets · C2(d)

Reporting the financial performance of a range of entities · Non-current assets · C2(a) · C2(d)

Reporting the financial performance of a range of entities · Employee benefits · C5(a) · C5(b) · C5(c)

... about this question, which is problem 4 in this file https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/SBR/S18_SBRINT_Specimen%202_Final_Proof.pdf In part b), the requirement is "Discuss the potential ...

... or white. I was teaching auditing today and we were talking about the affect on the audit report if the client was suffering from going concern indicators. We came across a range of possible effects from adverse opinion ...

I just came home and ate a whole packet of Tunnock's Chocolate bars. This exam was horrible, I actually think my brain stopped working half-way through. Doing the mental marking if I pass it will a be a miracle but I am ...

i-acca wrote:Do you remember the question with the revenue? There were 2 performance obligations international and domestic: i said recognize separately and dont recognize that 10 m as revenue? Yes remember. I recognised ...

... on disclosure. I missed easy marks on new client, but focussed on the acquisitions/ disposals, in respect of disclosure in group and individual FS. Hope I did enough to get 50% here. Spent too much time on this bit (and ...

Dear tutor Q1 of June 2009 paper? in the "Clarity" valuation, the examer's answer working 4 showing that "no impairment loss is recognised in the year ended 31 May 2008 as there is no loss in the reporting currency ($)" ...

(mock 3 bpp kit question. 1b hill) Hill has made a loss in the year ended 30 September 20X6, as well as in the previous two financial years. Hill breached a covenant attached to a bank loan which is due for repayment in ...

Just one! Why important? So that readers / users of the financial statements are being transparently acquainted with what could be excessively material information. In ACCA language, it's to give the readers of the finan ...

This refers the the situation below where bank exercises control over a entity to whom it has given loans. The answer given by ACCA says that banks do pass the test of control, but will the entity be considered a subsidi ...

IFRS 9 Financial Instruments says that an entity should classify all financial liabilities as subsequently measured at amortised cost using the effective interest method, except for: (a) financial liabilities at fair val ...