-
Try Before You Buy
7 Lessons-
PreviewIAS 36 - Reversal of Impairment (17:58)
-
PreviewIFRS 16 - Sales and Leaseback Accounting Treatment (18:40)
-
PreviewIFRS 16 - Sale and Lease Back Question (31:56)
-
PreviewIFRS 9 - Amortised Cost Concept (29:01)
-
PreviewIFRS 9 - Hedging versus Hedge Accounting (20:31)
-
PreviewExam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
-
PreviewKit Q 49 Willow Co (37:38)
-
-
ACCA SBR Resources
7 Lessons-
StartInstructions to Follow Before Starting Your Course
-
PreviewAbout Customized Study Planner (13:47)
-
StartCreate Your Customized Study Plan
-
StartSBR Standard Study Plan for December 2026 Attempt
-
StartImportant Theory Questions Frequently Tested in the SBR Exam
-
StartImportant Summaries for IFRS Standards
-
StartDownload Complete Study Notes
-
-
Section 1. Conceptual Framework and Ethical Issues
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start0. About ACCA SBR
-
Start1. Conceptual Framework (23:44)
-
Start2. Conceptual Framework (13:54)
-
Start3. Conceptual Framework (11:27)
-
Start4. Concepual Framework - Elements of Accounting (1:05:35)
-
Start5. Sustainability Reporting and Integrated Reporting (1:15:33)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartPerf Measure - BPP KIT Q39 - Toobasco
-
StartQuiz - Conceptual Framework and Ethical Issues
-
-
Section 1.1 - IFRS 18 Presentation and Disclosures in Financial Statements
7 Lessons-
Start1. Introduction to IFRS 18 (20:19)
-
Start2. Structure of Profit and Loss Account (31:03)
-
Start3. Classification of Income and Expenses (24:54)
-
Start4. Examples of Income and Expenses (19:50)
-
Start5. Aggregation and Disaggregation (14:32)
-
Start6. MPM - Management Defined Performance Measures (15:43)
-
Start7. IFRS 18 and ACCA SBR Exam (11:01)
-
-
Section 2. Ethics
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Professional Ethics (38:01)
-
Start2. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartIAS 1 and Ethical Issues - BPP Kit Q33 - Alexendra (Part A)
-
StartRelated Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
-
StartEthics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part A)
-
StartEthics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part B)
-
StartEthical Threat - Dec 2023 Exam Q - Dario Co
-
StartQuiz - IAS 8
-
-
Section 2.1 - IAS 24 Related Party Disclosures
6 Lessons-
Start1. Introduction To Related Parties Disclosures (12:06)
-
Start2. Related Parties And Not Related Parties (14:31)
-
Start3. Government Related Entities, Disclosures And Pitfalls (20:18)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartRelated Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
-
-
Section 3. IFRS 15 - Revenue from Contracts With Customers
28 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction and Overview to IFRS 15 (29:29)
-
Start2. Five Steps Model Under IFRS 15 - Overview (13:02)
-
Start3. Five Steps Model - Identification of Contract and Performance (17:26)
-
Start4. Five Steps Model - Variable Consideration (15:16)
-
Start5. Five Steps Model - Significant Financing Component (14:38)
-
Start6. Five Steps Model - Non Cash Consideration (4:15)
-
Start7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
-
Start8. Five Steps Model - Recognizing Revenue (32:56)
-
Start9. Right to Return, Warranties, Agent and Principal (35:46)
-
Start10. Costs to Fulfill a Contract (25:00)
-
Start11. Contract Modifications In Detail With Examples (57:59)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartUnderstanding Control - BPP Kit Q21 - Jassie Co
-
StartPerformance Obligations - BPP Kit Q21 - Jassie Co
-
StartEthical Issues - BPP Kit Q21 - Jassie Co
-
StartLicences - BPP Kit Q21 - Jassie Co
-
StartFinancing Component - BPP Kit Question - Kappa Co
-
StartRevenue Recognition -BPP Kit Q33 -Verge Co
-
StartRevenue Recognition - BPP Kit Q4 - Kiki Co
-
StartRight of Refund - BPP Kit Question - Kappa Co
-
StartCriteria for IFRS 15 - BPP Kit Q47 - Tang Co (Part A)
-
StartTreatment of Different Contracts - BPP Kit Q47 - Tang Co (Part B)
-
StartInput Method of Revenue Part- BBP Kit Q2 - Mocca Co
-
StartQuiz - IFRS 15
-
StartSBR - Assignment No 1 - Ethics & IFRS 15 Revenues
-
StartSBR Assignment 1 Answer
-
-
Section 4. IAS 16 PPE - Property, Plant and Equipment
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start0. SBR Preparation Advice (4:55)
-
Start1. Recognition and Initial Measurement (44:04)
-
Start2. Subsequent Measurement of PPE (18:24)
-
Start3. Revaluations and Disposals of PPE (37:29)
-
Start4. Revaluation of PPE (15:47)
-
Start6. IAS 16, IAS 38 Important Discussion (1:13:16)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartAccounting Treatment for PPE - Short Question
-
StartIAS16, IFRS15, and Ethics - Dec2018 Exam Q - Fiskerton
-
StartRecognition of Asset - BPP Kit Q10 - Burdock Co
-
StartQuiz - IAS 16 PPE
-
-
Section 5. IAS 40 Investment Property
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Investment Property (11:47)
-
Start2. Measurement Principles of IAS 40 (18:42)
-
Start3. Further Considerations in FV (11:07)
-
Start4. Changing Measurement Models (10:33)
-
Start5. Transfers of IAS 40 to IAS 16 (17:01)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartIAS 16, IAS 40 & IFRS 3 - BPP Kit Q64 - Canta Co
-
StartQuiz - IAS 40 Investment Property
-
-
Section 6. IAS 38 Intangible Assets
21 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Intangible Assets (11:12)
-
Start2. Recognition Criteria (18:37)
-
Start3. Acquired Intangible Assets (19:12)
-
Start4. Internally Generated Intangible Assets - R&D (18:30)
-
Start5. Measurement of Intangible Assets (12:53)
-
Start6. Revaluation of Intangible Assets (17:31)
-
Start7. Amortisation, Impairment and Disposals (15:34)
-
Start8. Goodwill (23:10)
-
StartIAS 38 - Complete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartResearch and Develpoment - BPP Kit Q9 - Kalesh Co
-
StartDevelopment Expenditure - BPP Kit Q31 - Lockfine Co
-
StartIntangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 1)
-
StartIntangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 2)
-
StartInternally Generated Intangible Assets - BPP Kit Q52 - Scramble Co
-
StartDevelopment Projects - Kaplan Kit Q25 - Skizer (Part 1)
-
StartDevelopment Projects - Kaplan Kit Q25 - Skizer (Part 2)
-
StartAccounting Treatment for Intangibles - June 2022 Exam Q - Renshu Co
-
StartQuiz IAS 38 Intangible Assets
-
StartSBR - Assignment No 2 - IAS 38 Intangible Assets & IAS 40 Investment Properties
-
-
Section 7. IAS 36 Impairment
19 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. IAS 36 Introduction to Impairment of Assets (18:55)
-
Start2. FV Less Cost to Disposal and Value in Use (24:44)
-
Start3. Impairment Indicators (14:15)
-
Start4. CGU Cash Generating Unit with Example (20:52)
-
Start5. Recognition of Impairment in Financial Statements (19:22)
-
Start6. Reversal of Impairment (17:58)
-
Start7. CGUs and Goodwill (26:55)
-
StartIAS 36 - Complete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartIAS 36, IAS 34, & IFRS 5 - BPP Kit Q49 - Willow Co
-
StartImpairment of CGU - BPP Kit Q64 - Canto Company
-
StartImpairment, Shares, & Blockchain Technology - BPP Kit Mock Q - Bismuth Co
-
StartImpairment & Value in Use - BPP WB Q13 - Key Co (Part 1)
-
StartImpairment & Revaluation - Book WB Q13 - Key Co (Part 2)
-
StartImpairment Losses - Study Hub - Wilderness Co
-
StartImpairment Losses - Study Hub - Heywood Co (Part C)
-
StartQuiz IAS 36 Impairment
-
StartSBR - Assignment No 3 - IAS 36 Impairement of Assets & IAS 37 Provisions
-
-
Section 8. IFRS 13 Fair Value
7 Lessons -
Section 9. IAS 20 Government Grant
6 Lessons -
Section 11. - IAS 19 Employee Benefits
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to IAS 19 (20:30)
-
Start2. Short Term Employee Benefit (09:59)
-
Start3. Post Employment Benefits (39:07)
-
Start4. Settlelement and Curtailment (10:42)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartEmployee Benefits - Kaplan Kit Q29 - McVeigh Co (Part A)
-
StartEmployee Benefits - Kaplan Kit Q29 - McVeigh Co (Part B)
-
StartDefined Contribution and Defined Benefit Plan - BPP Kit Q33 - Pension (Part 1)
-
StartDefined Contribution and Defined Benefit Plan -BPP Kit Q33 - Pension (Part 2)
-
StartPension Contribution, Deffered Tax Asset, and ethical issues - BPP Kit Mock 3 - Hudson Co
-
StartPension Liability Correction - Alpha Co
-
-
Section 12. IAS 37 Provisions, Contingent Assets and Contingent Liabilities
22 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Provisions (10:57)
-
Start2. The Issue Behind The Standard (9:35)
-
Start3. Recognition Principle for Provisions (12:34)
-
Start4. Measurement and Accounting Treatment (21:18)
-
Start5. Warranties Under IAS 37 (3:49)
-
Start6. Capitalization of Decommissioning Costs (29:13)
-
Start7. Onerous Contracts (6:44)
-
Start8. Provision for Restructuring (18:59)
-
Start9. Contingent Liabilities (10:37)
-
Start10. Contingent Assets (9:03)
-
Start11. Provision for Operations (11:48)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartEnvironmental Provision - BPP Study Text - Activity 2
-
StartRecognition of Liability - Jun 23 Exam Q - Fernanda Co
-
StartProvision for Restructuring - Book Q15
-
StartApplication of IAS 37 - StudyHub - JB Minning Co
-
StartProvision For Restructuring - BPP ST - Activity 1 - Trailer Co
-
StartProvisions - BPP Kit Q14 - Cleanex Co
-
StartQuiz - IAS 37
-
StartIAS 2 and IFRS 2 - BPP Kit Q59 - Panel (Part i)
-
-
Section 13. IAS 12 Tax
20 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Current Tax (17:00)
-
Start2. Deferred Tax Introduction (10:21)
-
Start3. Tax Base of an Asset and Liability (14:37)
-
Start4. Temporary Differences with Examples (25:40)
-
Start5. Question Practice Deferred Tax (20:40)
-
Start6. Consolidated FS and Deferred Tax (15:01)
-
Start7. Unused Losses and Tax Credits (4:45)
-
Start8. Presentation of Deferred Tax Assets and Liabilities (2:52)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartTemporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 1)
-
StartTemporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 2)
-
StartDeffered Tax Liability - Epsilon Co
-
StartDeffered Tax and Impairment - BBP Kit Q40 - Tufnel
-
StartDeffered Tax and Leases - BPP Kit Q59 - Panel Co (Part ii)
-
StartDeffered Tax and Intra Group Sales BPP Kit Q59 - Panel (Part iii)
-
StartDeffered Tax and Impairment - BPP Kit Q59 - Panel (Part iv)
-
StartDeferred Tax Losses - BPP ST Activity 3 - The Baller Group
-
StartQuiz - IAS 12
-
-
Section 14. IFRS 9 Financial Instruments
31 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Financial Instruments (15:22)
-
Start2. Financial Assets, Liabilites and Equity (18:29)
-
Start3. Compound Financial Instrument With Example (33:37)
-
Start4. Classification and Measurement of Financial Assets (39:31)
-
Start5. Amortised Cost (29:00)
-
Start6. Business Model Test & Contractual Cash Flow (12:26)
-
Start7. Equity Instruments in More Detail (17:37)
-
Start9. Measurement of Financial Liabilities (9:57)
-
Start10. Equity Versus Liability (27:22)
-
Start11. Reclassification of Financial Assets (1:39)
-
Start12. Own Use Assets and Executory Contracts (20:23)
-
Start13. Impairment of Financial Instruments (22:44)
-
Start14. Derivatives (40:47)
-
Start15. Embeded Derivatives (22:44)
-
Start16. Hedging versus Hedge Accounting (20:31)
-
Start17. Hedge Accounting (12:32)
-
Start18. Types of Hedges and Accounting Treatment (14:44)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartConvertible Bond - Past Exam Q - Aron Co - Part (i)
-
StartShare Exchange - Past Exam Q - Aron Co - Part (ii)
-
StartChanges in FV and Impairment Losses - Past Exam Q - Aron Co - Part (iii)
-
StartIFRS 9 and Ethics - BPP Kit Q26 - Stent Co
-
StartStaff Loans Treatment - BPP Kit Q29 - McVeigh Co
-
StartImpaired Loans - Dec 2023 Exam Q - Jacinta Co
-
StartEquity Instruments - Exam Q - Gamma Co
-
StartBank Loan - Exam Question - Johnson
-
StartLoan Notes - Exam Question - Wharton
-
StartInterest Free Loan From Parent to Subsidiary - Past Exam Q - Epsilon Co
-
StartQuiz - IFRS 9
-
-
Section 15. IFRS 16 Leases
20 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Overview and Background of IFRS 16 (19:47)
-
Start2. Core Principles of IFRS 16 (19:54)
-
Start3. Lease Liability (30:15)
-
Start4. Right of Use Asset - ROU (30:14)
-
Start5. Exempt Leases (7:10)
-
Start6. Sales and Leaseback Overview (15:25)
-
Start7. Sales and Leaseback Accounting Treatment (18:40)
-
Start8. Re-measurement of Lease Liability (18:11)
-
Start9. IFRS 16 Leases - Lessor Accounting (30:48)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartLeases - Short questions from F7
-
StartSale and lease back and Ethical Issues - BPP Kit Q42 - Havanna Co
-
StartSale and lease back - BPP Kit Q49 - Willow Co
-
StartLeases and Deferred Tax - BPP Studytext Activity 2 - Heggie
-
StartSale and Lease Back (Additional Finance) - Dec 23 Exam Q - Benito Co
-
StartSale and Lease Back (KPI Impact) - Dec 23 Exam Q- Benito Co
-
StartLease and Non Lease Component - Kaplan ST Illustration 1 - Swish
-
StartQuiz - IFRS 16
-
-
Section 16. IFRS 2 Share Based Payments
22 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to IFRS 2 Shared Based Payments (13:46)
-
Start2. Types of Share Based Transactions (12:23)
-
Start3. Definitions and Terminology Used in Standard (09:08)
-
Start4. Recognition Criteria in IFRS 2 (04:41)
-
Start5. Equity Based Transactions With Example (23:45)
-
Start6. SARs Cash Based Settlement - Example Solved (27:46)
-
Start7. Choice of Settlement (12:43)
-
Start8. Vesting Conditions (10:22)
-
Start9. Modifications, Cancellation and Settlements (19:37)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartTreatment of Share Options - BPP Kit Q62 - J&B
-
StartTreatment of SARs - BPP Kit Question - Yanong
-
StartShare Based Payments - BPP Kit Q61 - Leigh (Part 1)
-
StartShare Options for PPE - BPP Kit Q61 Leigh (Part 2)
-
StartAccounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 1)
-
StartAccounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 2)
-
StartAccounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 3)
-
StartElements of Accounting- Kaplan Kit Q55 - Margie Co (Part 4)
-
StartShare Options to Employees - BPP Kit Question - Amster
-
StartVesting Conditions - BPP Book Q23 - Omega
-
-
Section 17. IAS 21 Foreign Exchange
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Foreign Exchange Single Entity (33:50)
-
Start2. Exchange Differences and a Foreign Subsidiary (18:48)
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartFuncional Currency - BPP Kit Q20 - Aspire Co (Part A)
-
StartFX Impact on IAS 12 Deferred Tax - BPP Kit Q20 - Aspire Co (Part B)
-
StartFX Impact on Goodwill - BPP Kit Q20 - Aspire Co (Part C)
-
StartFX Impact on IAS 16 PPE - Exam Q - Delta
-
StartFX Impact on IFRS 15 Revenue - Exam Q - Delta
-
StartQuiz - IAS 21
-
-
Section 18. Miscellaneous Standards
16 Lessons-
Start1. IAS 10 Events After the Reporting Date (23:09)
-
Start2. IFRS 5 Non Current Assets Held for Sale (28:52)
-
Start3. IFRS 8 Operating Segments (28:34)
-
Start4. IAS 41 Agriculture Topic Lecture (23:06)
-
Start5. Cryptocurrencies and ICOs Topic (24:47)
-
StartComplete Study Notes IAS 10
-
StartComplete Study Notes IAS 41
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartNon Current Asset Held For Sale - BPP Kit Q37 - Calcula Co (Part A)
-
StartIntegrated Reporting - BPP Kit Q37 - Calcula Co (Part B)
-
StartIFRS 5 and Impairment - BBP Book Q13 - Key Co (Part 3)
-
StartOperating Segments - Dec 23 Exam Q - Dario Co
-
StartPractice Statement and Group Deferred Tax - BPP Kit Mock - Holls
-
StartQuiz - IAS 10
-
StartQuiz - IFRS 5
-
StartQuiz - IAS 41
-
-
Section 19 A. Understanding Consolidated FS
20 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Consolidated to FS - 1 (40:24)
-
Start2. Introduction to Consolidated to FS - 2 (23:08)
-
Start3. Net Assets and Goodwill (27:30)
-
Start4. Consideration (06:27)
-
Start6. Markup and Margin (10:44)
-
Start7. Unrealized Profit - PUP (10:14)
-
Start8. NCI Valuation Methods (12:33)
-
Start9. Common Adjustments in SBR Consolidation Questions (16:34)
-
Start10. Intra Group Sale of Assets, Interests and Dividends (15:01)
-
Start11. Income Statement Introduction (24:23)
-
Start13. Basic Adjustments to Group Accounts (25:41)
-
Start14. Consideration Types And Treatment (10:20)
-
Start15. Valuation of NCI And Goodwill (20:59)
-
Start16. Notional Goodwill Further Discussion (4:31)
-
Start17. FV Discussion From Question (6:26)
-
Start18. Joint Control (5:32)
-
Start19. FV and Deferred Tax (7:18)
-
Start20. PUP Opening Stock and Deferred Tax (6:23)
-
StartComplete Study Notes
-
-
Section 19 B. Consolidation Question Practice
17 Lessons-
StartDisposal of Equity Shares - Jun 22 Exam Q - Luna Co
-
StartIntra Group Trading - Jun 22 Exam Q - Luna Co
-
StartAsset Held for sale - Studyhub Q - Minny Co (Part a)
-
StartDisposal, Invesment and Purcahsed Patent - Studyhub Q - Minny Co (Part b (i))
-
StartStep Acquisition - Studyhub Q - Minny Co (Part b (ii) & (iii))
-
StartHow to Calculate the Value of NCI?
-
StartCalculation of Goodwill - BPP Kit Mock Q - Joey - Part a (i)
-
StartAssets Held for Sale - BPP Kit Mock Q - Joey - Part a (ii)
-
StartGroup Retained Earnings - BPP Kit Mock Q - Joey - Part a (iii)
-
StartShare Based Payments - BPP Kit Mock Q - Joey - Part b
-
StartConsolidated SOFP - Dec 25 Exam Q - Egap Co
-
StartGoodwill and Impairment - BPP Kit Q15 - Traveler
-
StartFinancial Instruments - BPP Kit Q15 - Traveler
-
StartAccounting for Associates and Step Acq of a Subsidiary - Dec 21 Exam Q - Chuckle Co
-
StartGoodwill - BPP Kit Q20 - Aspire Co (Part C)
-
StartConsolidated PnL - Dec 24 Exam Q - Alpha Co
-
StartComplete Study Notes
-
-
Section 20. Joint Arrangement, Step Acquisitions and Disposals
17 Lessons-
StartSTEP ACQUISTIONS
-
Start1. Step Acquisitions - Investment to Subsidiary - Control Achieved (37:31)
-
Start2. Step Acquisitions - Associate to Subsidiary - Control is Achieved (45:47)
-
Start3. Step Acquisitions - Investment to Associate - Significant Influence (9:10)
-
Start4. Step Acquisitions - Subsidiary to Subsidiary - Control is Retained (20:44)
-
StartStep Acquisitions - BPP Kit Q8 - SD Co
-
StartStep Acquisition and Goodwill - BPP Kit Q11 - Robby (Part A)
-
StartSTEP DISPOSALS
-
Start1. Disposals - Introduction to Disposals (8:06)
-
Start2. Disposals - Where Control in Lost (41:30)
-
Start3. Disposals - Where Control in Retained (24:42)
-
Start4. Disposals - Disposals of Associates (7:17)
-
StartDisposals and NCIs - BPP Kit Q12 - Intasha Co
-
StartJOINT ARRANGEMENTS
-
Start1. IFRS 11 - Joint Arrangements Lecture (58:13)
-
StartAccounting for Joint Operations, Decommissioning Provisions - BPP Kit Q55 - Gasnature
-
StartJoint Operation – Accounting in Separate and Consolidated FS - BPP Kit Q11 - Robby (Part B)
-
-
Section 21. IAS 33 Earning Per Share (EPS)
6 Lessons -
Section 22. IAS 7 Statements of Cash Flows
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Group Cash Flow (21:14)
-
Start2. Structure and Basics of Group Cash Flow (16:37)
-
Start3. Adjustments to Group Cash Flow (30:55)
-
Start4. Adjustments to Group Cash Flow - 2 (20:03)
-
Start5. Interpretting the Group Cash Flow (12:44)
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartCash Flow and Step Acquisition - Sept 20 Exam Q - Sugar Co (Part 1)
-
StartConsolidated SOCF – Step Acq and Error Corrections - Sept 20 Exam Q - Sugar Co (Part 2)
-
StartSOCF Adjustments, Operating & Investing Activities, and Financial Instruments - Dec 23 Exam Q - Kabelo Co
-
StartGroup Cash Flow Statement- BPP Kit Q10 - Swing Co
-
StartConsolidated Cash Flow - StudyHub - Lovey Co
-
StartQuiz - IAS 7
-
-
Section 23. Interpreting Financial Statement
5 Lessons -
Section 25. IFRS 19 Subsidiaries Without Public Accounting Disclosures
1 Lesson-
Start1. IFRS 19 Subsidiaries Without Public Accounting Disclosures (22:04)
-
-
Section 26 - IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Accounting Policies (9:23)
-
Start2. Changes in Accounting Policies (22:56)
-
Start3. Changes in Accounting Estimates and Prior Period Errors (17:33)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
StartEthical and Professional Dilemmas - Jun 22 Exam Q - Renshu Co
-
-
Recordings of Live Sessions for Dec 2026 Exam Session
13 Lessons-
Start1. SBR Orientation Session Dec 2026 (1:19:29)
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Start2. Understanding Control (28:19)
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Start3. Understanding Performance Obligations (16:00)
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Start4. IFRS Standards and Accounting Treatment (13:55)
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Start5. Input and Output Methods of Revenue Measurement (50:05)
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Start6. Asset Measurement Models under IFRS - 1 (19:40)
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Start7. IAS 40 Investment Property Summary (40:11)
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Start8. IAS 16 Extra Depreciation on Revaluation Gain (9:06)
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Start9. IAS 38 Quick Summary (15:42)
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Start10. IFRS 15 Onerous Contract (3:52)
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Start11. IAS 36 Revision Recoverable Amount and Value in Use (21:34)
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Start12. IAS 36 Revision Impairment on a Single Asset (13:14)
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Start13. IAS 36 Revision Impairment of a CGU (10:11)
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Quick Revision Content
15 Lessons-
Start1. Ethics (38:01)
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Start2. IFRS 15 Quick Recap (32:00)
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Start3. IFRS 15 Performance obligations and contract fulfillment costs (34:22)
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Start4. IFRS 15 - Recognition and Contract Modifications (22:58)
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Start5. IAS 16 - 40 Revision (32:56)
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Start6. IAS 36 - Revision and Important Discussion (56:32)
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Start7. IAS 37 Quick Revision (33:20)
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Start8. IAS 38 Revision (25:12)
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Start9. IAS 23 Borrowing Cost Quik Revision (42:52)
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Start10. IAS 12 Tax Quick Revision of Deferred Tax (39:02)
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Start11. IFRS 16 Sales and Leaseback (22:19)
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Start12. IFRS 9 Revision Session (48:14)
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Start13. IFRS9 Quick Recap Hedging with Question Solved (38:32)
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Start14. IAS 19 Employee Benefit Recap (48:58)
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Start15. IFRS 2 - Quick Recap (31:03)
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Last Week Quick Reading
13 Lessons-
StartSBR Past Paper Questions ASHANTI
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StartSBR Past Paper Question FARHAM
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StartSBR Past Paper Question CARSOON
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StartSBR Past Paper Question Fill Co
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StartSBR INT Past Paper June 2022 Questions
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StartSBR INT Past Paper June 2022 Answers
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StartSBR INT Past Paper December 2022 Questions
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StartSBR INT Past Paper December 2022 Answers
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StartSBR INT Past Paper June 2023 Questions
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StartSBR INT Past Paper June 2023 Answers
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StartSBR INT Past Paper December 2023 Questions
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StartSBR INT Past Paper December 2023 Answers
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StartSBR Important Technical Articles
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Past Papers
9 Lessons-
StartSBR INT Past Paper March/June 2022
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StartSBR INT Past Paper Sept/Dec 2022
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StartSBR INT Past Paper March/June 2023
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StartSBR INT Past Paper Sept/Dec 2023
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StartSBR INT Past Paper March/June 2024
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StartSBR INT Past Paper Sept/Dec 2024
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StartSBR-INT Past Paper March/June 2025
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StartSBR INT Past Paper Sept/Dec 2025
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StartSBR Past Paper March/June 2026
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