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ACCA SBR - Strategic Business Reporting
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IAS 36 - Reversal of Impairment (17:58)
IFRS 16 - Sales and Leaseback Accounting Treatment (18:40)
IFRS 16 - Sale and Lease Back Question (31:56)
IFRS 9 - Amortised Cost Concept (29:01)
IFRS 9 - Hedging versus Hedge Accounting (20:31)
Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
Kit Q 49 Willow Co (37:38)
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Create Your Customized Study Plan
SBR Standard Study Plan for December 2026 Attempt
Important Theory Questions Frequently Tested in the SBR Exam
Important Summaries for IFRS Standards
Download Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. About ACCA SBR
1. Conceptual Framework (23:44)
2. Conceptual Framework (13:54)
3. Conceptual Framework (11:27)
4. Concepual Framework - Elements of Accounting (1:05:35)
5. Sustainability Reporting and Integrated Reporting (1:15:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Perf Measure - BPP KIT Q39 - Toobasco
Quiz - Conceptual Framework and Ethical Issues
1. Introduction to IFRS 18 (20:19)
2. Structure of Profit and Loss Account (31:03)
3. Classification of Income and Expenses (24:54)
4. Examples of Income and Expenses (19:50)
5. Aggregation and Disaggregation (14:32)
6. MPM - Management Defined Performance Measures (15:43)
7. IFRS 18 and ACCA SBR Exam (11:01)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Professional Ethics (38:01)
2. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 1 and Ethical Issues - BPP Kit Q33 - Alexendra (Part A)
Related Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
Ethics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part A)
Ethics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part B)
Ethical Threat - Dec 2023 Exam Q - Dario Co
Quiz - IAS 8
1. Introduction To Related Parties Disclosures (12:06)
2. Related Parties And Not Related Parties (14:31)
3. Government Related Entities, Disclosures And Pitfalls (20:18)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Related Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Overview to IFRS 15 (29:29)
2. Five Steps Model Under IFRS 15 - Overview (13:02)
3. Five Steps Model - Identification of Contract and Performance (17:26)
4. Five Steps Model - Variable Consideration (15:16)
5. Five Steps Model - Significant Financing Component (14:38)
6. Five Steps Model - Non Cash Consideration (4:15)
7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
8. Five Steps Model - Recognizing Revenue (32:56)
9. Right to Return, Warranties, Agent and Principal (35:46)
10. Costs to Fulfill a Contract (25:00)
11. Contract Modifications In Detail With Examples (57:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Understanding Control - BPP Kit Q21 - Jassie Co
Performance Obligations - BPP Kit Q21 - Jassie Co
Ethical Issues - BPP Kit Q21 - Jassie Co
Licences - BPP Kit Q21 - Jassie Co
Financing Component - BPP Kit Question - Kappa Co
Revenue Recognition -BPP Kit Q33 -Verge Co
Revenue Recognition - BPP Kit Q4 - Kiki Co
Right of Refund - BPP Kit Question - Kappa Co
Criteria for IFRS 15 - BPP Kit Q47 - Tang Co (Part A)
Treatment of Different Contracts - BPP Kit Q47 - Tang Co (Part B)
Input Method of Revenue Part- BBP Kit Q2 - Mocca Co
Quiz - IFRS 15
SBR - Assignment No 1 - Ethics & IFRS 15 Revenues
SBR Assignment 1 Answer
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. SBR Preparation Advice (4:55)
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement of PPE (18:24)
3. Revaluations and Disposals of PPE (37:29)
4. Revaluation of PPE (15:47)
6. IAS 16, IAS 38 Important Discussion (1:13:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Accounting Treatment for PPE - Short Question
IAS16, IFRS15, and Ethics - Dec2018 Exam Q - Fiskerton
Recognition of Asset - BPP Kit Q10 - Burdock Co
Quiz - IAS 16 PPE
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Property (11:47)
2. Measurement Principles of IAS 40 (18:42)
3. Further Considerations in FV (11:07)
4. Changing Measurement Models (10:33)
5. Transfers of IAS 40 to IAS 16 (17:01)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 16, IAS 40 & IFRS 3 - BPP Kit Q64 - Canta Co
Quiz - IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Intangible Assets (11:12)
2. Recognition Criteria (18:37)
3. Acquired Intangible Assets (19:12)
4. Internally Generated Intangible Assets - R&D (18:30)
5. Measurement of Intangible Assets (12:53)
6. Revaluation of Intangible Assets (17:31)
7. Amortisation, Impairment and Disposals (15:34)
8. Goodwill (23:10)
IAS 38 - Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Research and Develpoment - BPP Kit Q9 - Kalesh Co
Development Expenditure - BPP Kit Q31 - Lockfine Co
Intangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 1)
Intangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 2)
Internally Generated Intangible Assets - BPP Kit Q52 - Scramble Co
Development Projects - Kaplan Kit Q25 - Skizer (Part 1)
Development Projects - Kaplan Kit Q25 - Skizer (Part 2)
Accounting Treatment for Intangibles - June 2022 Exam Q - Renshu Co
Quiz IAS 38 Intangible Assets
SBR - Assignment No 2 - IAS 38 Intangible Assets & IAS 40 Investment Properties
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 36 Introduction to Impairment of Assets (18:55)
2. FV Less Cost to Disposal and Value in Use (24:44)
3. Impairment Indicators (14:15)
4. CGU Cash Generating Unit with Example (20:52)
5. Recognition of Impairment in Financial Statements (19:22)
6. Reversal of Impairment (17:58)
7. CGUs and Goodwill (26:55)
IAS 36 - Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 36, IAS 34, & IFRS 5 - BPP Kit Q49 - Willow Co
Impairment of CGU - BPP Kit Q64 - Canto Company
Impairment, Shares, & Blockchain Technology - BPP Kit Mock Q - Bismuth Co
Impairment & Value in Use - BPP WB Q13 - Key Co (Part 1)
Impairment & Revaluation - Book WB Q13 - Key Co (Part 2)
Impairment Losses - Study Hub - Wilderness Co
Impairment Losses - Study Hub - Heywood Co (Part C)
Quiz IAS 36 Impairment
SBR - Assignment No 3 - IAS 36 Impairement of Assets & IAS 37 Provisions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Fair Value - BBP ST - Questions
FV Measurement - Mar 21 Exam Q - Sitka Co
Quiz - IFRS 13 Fair Value
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Government Grants Lecture (35:47)
2. Government Grants - Compliance of Conditions (04:42)
3. Important - Summary With Two Questions (48:38)
Complete Study Notes
Quiz - IAS 20 Government Grants
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23 Borrowing Cost
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IAS 19 (20:30)
2. Short Term Employee Benefit (09:59)
3. Post Employment Benefits (39:07)
4. Settlelement and Curtailment (10:42)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Employee Benefits - Kaplan Kit Q29 - McVeigh Co (Part A)
Employee Benefits - Kaplan Kit Q29 - McVeigh Co (Part B)
Defined Contribution and Defined Benefit Plan - BPP Kit Q33 - Pension (Part 1)
Defined Contribution and Defined Benefit Plan -BPP Kit Q33 - Pension (Part 2)
Pension Contribution, Deffered Tax Asset, and ethical issues - BPP Kit Mock 3 - Hudson Co
Pension Liability Correction - Alpha Co
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Provisions (10:57)
2. The Issue Behind The Standard (9:35)
3. Recognition Principle for Provisions (12:34)
4. Measurement and Accounting Treatment (21:18)
5. Warranties Under IAS 37 (3:49)
6. Capitalization of Decommissioning Costs (29:13)
7. Onerous Contracts (6:44)
8. Provision for Restructuring (18:59)
9. Contingent Liabilities (10:37)
10. Contingent Assets (9:03)
11. Provision for Operations (11:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Environmental Provision - BPP Study Text - Activity 2
Recognition of Liability - Jun 23 Exam Q - Fernanda Co
Provision for Restructuring - Book Q15
Application of IAS 37 - StudyHub - JB Minning Co
Provision For Restructuring - BPP ST - Activity 1 - Trailer Co
Provisions - BPP Kit Q14 - Cleanex Co
Quiz - IAS 37
IAS 2 and IFRS 2 - BPP Kit Q59 - Panel (Part i)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Current Tax (17:00)
2. Deferred Tax Introduction (10:21)
3. Tax Base of an Asset and Liability (14:37)
4. Temporary Differences with Examples (25:40)
5. Question Practice Deferred Tax (20:40)
6. Consolidated FS and Deferred Tax (15:01)
7. Unused Losses and Tax Credits (4:45)
8. Presentation of Deferred Tax Assets and Liabilities (2:52)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Temporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 1)
Temporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 2)
Deffered Tax Liability - Epsilon Co
Deffered Tax and Impairment - BBP Kit Q40 - Tufnel
Deffered Tax and Leases - BPP Kit Q59 - Panel Co (Part ii)
Deffered Tax and Intra Group Sales BPP Kit Q59 - Panel (Part iii)
Deffered Tax and Impairment - BPP Kit Q59 - Panel (Part iv)
Deferred Tax Losses - BPP ST Activity 3 - The Baller Group
Quiz - IAS 12
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Financial Instruments (15:22)
2. Financial Assets, Liabilites and Equity (18:29)
3. Compound Financial Instrument With Example (33:37)
4. Classification and Measurement of Financial Assets (39:31)
5. Amortised Cost (29:00)
6. Business Model Test & Contractual Cash Flow (12:26)
7. Equity Instruments in More Detail (17:37)
9. Measurement of Financial Liabilities (9:57)
10. Equity Versus Liability (27:22)
11. Reclassification of Financial Assets (1:39)
12. Own Use Assets and Executory Contracts (20:23)
13. Impairment of Financial Instruments (22:44)
14. Derivatives (40:47)
15. Embeded Derivatives (22:44)
16. Hedging versus Hedge Accounting (20:31)
17. Hedge Accounting (12:32)
18. Types of Hedges and Accounting Treatment (14:44)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Convertible Bond - Past Exam Q - Aron Co - Part (i)
Share Exchange - Past Exam Q - Aron Co - Part (ii)
Changes in FV and Impairment Losses - Past Exam Q - Aron Co - Part (iii)
IFRS 9 and Ethics - BPP Kit Q26 - Stent Co
Staff Loans Treatment - BPP Kit Q29 - McVeigh Co
Impaired Loans - Dec 2023 Exam Q - Jacinta Co
Equity Instruments - Exam Q - Gamma Co
Bank Loan - Exam Question - Johnson
Loan Notes - Exam Question - Wharton
Interest Free Loan From Parent to Subsidiary - Past Exam Q - Epsilon Co
Quiz - IFRS 9
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Background of IFRS 16 (19:47)
2. Core Principles of IFRS 16 (19:54)
3. Lease Liability (30:15)
4. Right of Use Asset - ROU (30:14)
5. Exempt Leases (7:10)
6. Sales and Leaseback Overview (15:25)
7. Sales and Leaseback Accounting Treatment (18:40)
8. Re-measurement of Lease Liability (18:11)
9. IFRS 16 Leases - Lessor Accounting (30:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Leases - Short questions from F7
Sale and lease back and Ethical Issues - BPP Kit Q42 - Havanna Co
Sale and lease back - BPP Kit Q49 - Willow Co
Leases and Deferred Tax - BPP Studytext Activity 2 - Heggie
Sale and Lease Back (Additional Finance) - Dec 23 Exam Q - Benito Co
Sale and Lease Back (KPI Impact) - Dec 23 Exam Q- Benito Co
Lease and Non Lease Component - Kaplan ST Illustration 1 - Swish
Quiz - IFRS 16
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (09:08)
4. Recognition Criteria in IFRS 2 (04:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Treatment of Share Options - BPP Kit Q62 - J&B
Treatment of SARs - BPP Kit Question - Yanong
Share Based Payments - BPP Kit Q61 - Leigh (Part 1)
Share Options for PPE - BPP Kit Q61 Leigh (Part 2)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 1)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 2)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 3)
Elements of Accounting- Kaplan Kit Q55 - Margie Co (Part 4)
Share Options to Employees - BPP Kit Question - Amster
Vesting Conditions - BPP Book Q23 - Omega
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Funcional Currency - BPP Kit Q20 - Aspire Co (Part A)
FX Impact on IAS 12 Deferred Tax - BPP Kit Q20 - Aspire Co (Part B)
FX Impact on Goodwill - BPP Kit Q20 - Aspire Co (Part C)
FX Impact on IAS 16 PPE - Exam Q - Delta
FX Impact on IFRS 15 Revenue - Exam Q - Delta
Quiz - IAS 21
1. IAS 10 Events After the Reporting Date (23:09)
2. IFRS 5 Non Current Assets Held for Sale (28:52)
3. IFRS 8 Operating Segments (28:34)
4. IAS 41 Agriculture Topic Lecture (23:06)
5. Cryptocurrencies and ICOs Topic (24:47)
Complete Study Notes IAS 10
Complete Study Notes IAS 41
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Non Current Asset Held For Sale - BPP Kit Q37 - Calcula Co (Part A)
Integrated Reporting - BPP Kit Q37 - Calcula Co (Part B)
IFRS 5 and Impairment - BBP Book Q13 - Key Co (Part 3)
Operating Segments - Dec 23 Exam Q - Dario Co
Practice Statement and Group Deferred Tax - BPP Kit Mock - Holls
Quiz - IAS 10
Quiz - IFRS 5
Quiz - IAS 41
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:49)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Consolidated to FS - 1 (40:24)
2. Introduction to Consolidated to FS - 2 (23:08)
3. Net Assets and Goodwill (27:30)
4. Consideration (06:27)
6. Markup and Margin (10:44)
7. Unrealized Profit - PUP (10:14)
8. NCI Valuation Methods (12:33)
9. Common Adjustments in SBR Consolidation Questions (16:34)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
13. Basic Adjustments to Group Accounts (25:41)
14. Consideration Types And Treatment (10:20)
15. Valuation of NCI And Goodwill (20:59)
16. Notional Goodwill Further Discussion (4:31)
17. FV Discussion From Question (6:26)
18. Joint Control (5:32)
19. FV and Deferred Tax (7:18)
20. PUP Opening Stock and Deferred Tax (6:23)
Complete Study Notes
Disposal of Equity Shares - Jun 22 Exam Q - Luna Co
Intra Group Trading - Jun 22 Exam Q - Luna Co
Asset Held for sale - Studyhub Q - Minny Co (Part a)
Disposal, Invesment and Purcahsed Patent - Studyhub Q - Minny Co (Part b (i))
Step Acquisition - Studyhub Q - Minny Co (Part b (ii) & (iii))
How to Calculate the Value of NCI?
Calculation of Goodwill - BPP Kit Mock Q - Joey - Part a (i)
Assets Held for Sale - BPP Kit Mock Q - Joey - Part a (ii)
Group Retained Earnings - BPP Kit Mock Q - Joey - Part a (iii)
Share Based Payments - BPP Kit Mock Q - Joey - Part b
Consolidated SOFP - Dec 25 Exam Q - Egap Co
Goodwill and Impairment - BPP Kit Q15 - Traveler
Financial Instruments - BPP Kit Q15 - Traveler
Accounting for Associates and Step Acq of a Subsidiary - Dec 21 Exam Q - Chuckle Co
Goodwill - BPP Kit Q20 - Aspire Co (Part C)
Consolidated PnL - Dec 24 Exam Q - Alpha Co
Complete Study Notes
STEP ACQUISTIONS
1. Step Acquisitions - Investment to Subsidiary - Control Achieved (37:31)
2. Step Acquisitions - Associate to Subsidiary - Control is Achieved (45:47)
3. Step Acquisitions - Investment to Associate - Significant Influence (9:10)
4. Step Acquisitions - Subsidiary to Subsidiary - Control is Retained (20:44)
Step Acquisitions - BPP Kit Q8 - SD Co
Step Acquisition and Goodwill - BPP Kit Q11 - Robby (Part A)
STEP DISPOSALS
1. Disposals - Introduction to Disposals (8:06)
2. Disposals - Where Control in Lost (41:30)
3. Disposals - Where Control in Retained (24:42)
4. Disposals - Disposals of Associates (7:17)
Disposals and NCIs - BPP Kit Q12 - Intasha Co
JOINT ARRANGEMENTS
1. IFRS 11 - Joint Arrangements Lecture (58:13)
Accounting for Joint Operations, Decommissioning Provisions - BPP Kit Q55 - Gasnature
Joint Operation – Accounting in Separate and Consolidated FS - BPP Kit Q11 - Robby (Part B)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Share Issues and Calculation of EPS (56:03)
3. Recap - Weighted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - IAS 33
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Group Cash Flow (21:14)
2. Structure and Basics of Group Cash Flow (16:37)
3. Adjustments to Group Cash Flow (30:55)
4. Adjustments to Group Cash Flow - 2 (20:03)
5. Interpretting the Group Cash Flow (12:44)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Cash Flow and Step Acquisition - Sept 20 Exam Q - Sugar Co (Part 1)
Consolidated SOCF – Step Acq and Error Corrections - Sept 20 Exam Q - Sugar Co (Part 2)
SOCF Adjustments, Operating & Investing Activities, and Financial Instruments - Dec 23 Exam Q - Kabelo Co
Group Cash Flow Statement- BPP Kit Q10 - Swing Co
Consolidated Cash Flow - StudyHub - Lovey Co
Quiz - IAS 7
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Interpretation of Financial Statements (1:40:20)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Grow by Acquisition - Perf Measurement - BPP Kit Q35 - Expand
Quiz - Interpretation of Financial Statements
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs (30:53)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
1. IFRS 19 Subsidiaries Without Public Accounting Disclosures (22:04)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Accounting Policies (9:23)
2. Changes in Accounting Policies (22:56)
3. Changes in Accounting Estimates and Prior Period Errors (17:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Ethical and Professional Dilemmas - Jun 22 Exam Q - Renshu Co
1. SBR Orientation Session Dec 2026 (1:19:29)
2. Understanding Control (28:19)
3. Understanding Performance Obligations (16:00)
4. IFRS Standards and Accounting Treatment (13:55)
5. Input and Output Methods of Revenue Measurement (50:05)
6. Asset Measurement Models under IFRS - 1 (19:40)
7. IAS 40 Investment Property Summary (40:11)
8. IAS 16 Extra Depreciation on Revaluation Gain (9:06)
9. IAS 38 Quick Summary (15:42)
10. IFRS 15 Onerous Contract (3:52)
11. IAS 36 Revision Recoverable Amount and Value in Use (21:34)
12. IAS 36 Revision Impairment on a Single Asset (13:14)
13. IAS 36 Revision Impairment of a CGU (10:11)
1. Ethics (38:01)
2. IFRS 15 Quick Recap (32:00)
3. IFRS 15 Performance obligations and contract fulfillment costs (34:22)
4. IFRS 15 - Recognition and Contract Modifications (22:58)
5. IAS 16 - 40 Revision (32:56)
6. IAS 36 - Revision and Important Discussion (56:32)
7. IAS 37 Quick Revision (33:20)
8. IAS 38 Revision (25:12)
9. IAS 23 Borrowing Cost Quik Revision (42:52)
10. IAS 12 Tax Quick Revision of Deferred Tax (39:02)
11. IFRS 16 Sales and Leaseback (22:19)
12. IFRS 9 Revision Session (48:14)
13. IFRS9 Quick Recap Hedging with Question Solved (38:32)
14. IAS 19 Employee Benefit Recap (48:58)
15. IFRS 2 - Quick Recap (31:03)
SBR Past Paper Questions ASHANTI
SBR Past Paper Question FARHAM
SBR Past Paper Question CARSOON
SBR Past Paper Question Fill Co
SBR INT Past Paper June 2022 Questions
SBR INT Past Paper June 2022 Answers
SBR INT Past Paper December 2022 Questions
SBR INT Past Paper December 2022 Answers
SBR INT Past Paper June 2023 Questions
SBR INT Past Paper June 2023 Answers
SBR INT Past Paper December 2023 Questions
SBR INT Past Paper December 2023 Answers
SBR Important Technical Articles
SBR INT Past Paper March/June 2022
SBR INT Past Paper Sept/Dec 2022
SBR INT Past Paper March/June 2023
SBR INT Past Paper Sept/Dec 2023
SBR INT Past Paper March/June 2024
SBR INT Past Paper Sept/Dec 2024
SBR-INT Past Paper March/June 2025
SBR INT Past Paper Sept/Dec 2025
SBR Past Paper March/June 2026
Try Before You Buy
IAS 36 - Reversal of Impairment (17:58)
Preview
IFRS 16 - Sales and Leaseback Accounting Treatment (18:40)
Preview
IFRS 16 - Sale and Lease Back Question (31:56)
Preview
IFRS 9 - Amortised Cost Concept (29:01)
Preview
IFRS 9 - Hedging versus Hedge Accounting (20:31)
Preview
Exam Q Dec 2022 - IAS 36 Bohai Co a (25:14)
Preview
Kit Q 49 Willow Co (37:38)
Preview
ACCA SBR Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
Create Your Customized Study Plan
SBR Standard Study Plan for December 2026 Attempt
Important Theory Questions Frequently Tested in the SBR Exam
Important Summaries for IFRS Standards
Download Complete Study Notes
Section 1. Conceptual Framework and Ethical Issues
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. About ACCA SBR
1. Conceptual Framework (23:44)
2. Conceptual Framework (13:54)
3. Conceptual Framework (11:27)
4. Concepual Framework - Elements of Accounting (1:05:35)
5. Sustainability Reporting and Integrated Reporting (1:15:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Perf Measure - BPP KIT Q39 - Toobasco
Quiz - Conceptual Framework and Ethical Issues
Section 1.1 - IFRS 18 Presentation and Disclosures in Financial Statements
1. Introduction to IFRS 18 (20:19)
2. Structure of Profit and Loss Account (31:03)
3. Classification of Income and Expenses (24:54)
4. Examples of Income and Expenses (19:50)
5. Aggregation and Disaggregation (14:32)
6. MPM - Management Defined Performance Measures (15:43)
7. IFRS 18 and ACCA SBR Exam (11:01)
Section 2. Ethics
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Professional Ethics (38:01)
2. IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 1 and Ethical Issues - BPP Kit Q33 - Alexendra (Part A)
Related Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
Ethics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part A)
Ethics and Non Fin Perf Measures- BPP Kit Q19 - Elevator (Part B)
Ethical Threat - Dec 2023 Exam Q - Dario Co
Quiz - IAS 8
Section 2.1 - IAS 24 Related Party Disclosures
1. Introduction To Related Parties Disclosures (12:06)
2. Related Parties And Not Related Parties (14:31)
3. Government Related Entities, Disclosures And Pitfalls (20:18)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Related Party Disclosures - BPP Kit Q33 - Alexendra (Part B)
Section 3. IFRS 15 - Revenue from Contracts With Customers
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Overview to IFRS 15 (29:29)
2. Five Steps Model Under IFRS 15 - Overview (13:02)
3. Five Steps Model - Identification of Contract and Performance (17:26)
4. Five Steps Model - Variable Consideration (15:16)
5. Five Steps Model - Significant Financing Component (14:38)
6. Five Steps Model - Non Cash Consideration (4:15)
7. Five Steps Model - Allocating Transaction Price to Performance (6:59)
8. Five Steps Model - Recognizing Revenue (32:56)
9. Right to Return, Warranties, Agent and Principal (35:46)
10. Costs to Fulfill a Contract (25:00)
11. Contract Modifications In Detail With Examples (57:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Understanding Control - BPP Kit Q21 - Jassie Co
Performance Obligations - BPP Kit Q21 - Jassie Co
Ethical Issues - BPP Kit Q21 - Jassie Co
Licences - BPP Kit Q21 - Jassie Co
Financing Component - BPP Kit Question - Kappa Co
Revenue Recognition -BPP Kit Q33 -Verge Co
Revenue Recognition - BPP Kit Q4 - Kiki Co
Right of Refund - BPP Kit Question - Kappa Co
Criteria for IFRS 15 - BPP Kit Q47 - Tang Co (Part A)
Treatment of Different Contracts - BPP Kit Q47 - Tang Co (Part B)
Input Method of Revenue Part- BBP Kit Q2 - Mocca Co
Quiz - IFRS 15
SBR - Assignment No 1 - Ethics & IFRS 15 Revenues
SBR Assignment 1 Answer
Section 4. IAS 16 PPE - Property, Plant and Equipment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
0. SBR Preparation Advice (4:55)
1. Recognition and Initial Measurement (44:04)
2. Subsequent Measurement of PPE (18:24)
3. Revaluations and Disposals of PPE (37:29)
4. Revaluation of PPE (15:47)
6. IAS 16, IAS 38 Important Discussion (1:13:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Accounting Treatment for PPE - Short Question
IAS16, IFRS15, and Ethics - Dec2018 Exam Q - Fiskerton
Recognition of Asset - BPP Kit Q10 - Burdock Co
Quiz - IAS 16 PPE
Section 5. IAS 40 Investment Property
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Property (11:47)
2. Measurement Principles of IAS 40 (18:42)
3. Further Considerations in FV (11:07)
4. Changing Measurement Models (10:33)
5. Transfers of IAS 40 to IAS 16 (17:01)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 16, IAS 40 & IFRS 3 - BPP Kit Q64 - Canta Co
Quiz - IAS 40 Investment Property
Section 6. IAS 38 Intangible Assets
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Intangible Assets (11:12)
2. Recognition Criteria (18:37)
3. Acquired Intangible Assets (19:12)
4. Internally Generated Intangible Assets - R&D (18:30)
5. Measurement of Intangible Assets (12:53)
6. Revaluation of Intangible Assets (17:31)
7. Amortisation, Impairment and Disposals (15:34)
8. Goodwill (23:10)
IAS 38 - Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Research and Develpoment - BPP Kit Q9 - Kalesh Co
Development Expenditure - BPP Kit Q31 - Lockfine Co
Intangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 1)
Intangibles, Asset Swaps & FV Measurements - BPP WB Q6 - Camel Telecom (Part 2)
Internally Generated Intangible Assets - BPP Kit Q52 - Scramble Co
Development Projects - Kaplan Kit Q25 - Skizer (Part 1)
Development Projects - Kaplan Kit Q25 - Skizer (Part 2)
Accounting Treatment for Intangibles - June 2022 Exam Q - Renshu Co
Quiz IAS 38 Intangible Assets
SBR - Assignment No 2 - IAS 38 Intangible Assets & IAS 40 Investment Properties
Section 7. IAS 36 Impairment
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IAS 36 Introduction to Impairment of Assets (18:55)
2. FV Less Cost to Disposal and Value in Use (24:44)
3. Impairment Indicators (14:15)
4. CGU Cash Generating Unit with Example (20:52)
5. Recognition of Impairment in Financial Statements (19:22)
6. Reversal of Impairment (17:58)
7. CGUs and Goodwill (26:55)
IAS 36 - Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
IAS 36, IAS 34, & IFRS 5 - BPP Kit Q49 - Willow Co
Impairment of CGU - BPP Kit Q64 - Canto Company
Impairment, Shares, & Blockchain Technology - BPP Kit Mock Q - Bismuth Co
Impairment & Value in Use - BPP WB Q13 - Key Co (Part 1)
Impairment & Revaluation - Book WB Q13 - Key Co (Part 2)
Impairment Losses - Study Hub - Wilderness Co
Impairment Losses - Study Hub - Heywood Co (Part C)
Quiz IAS 36 Impairment
SBR - Assignment No 3 - IAS 36 Impairement of Assets & IAS 37 Provisions
Section 8. IFRS 13 Fair Value
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fair Value Lecture (54:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Fair Value - BBP ST - Questions
FV Measurement - Mar 21 Exam Q - Sitka Co
Quiz - IFRS 13 Fair Value
Section 9. IAS 20 Government Grant
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Government Grants Lecture (35:47)
2. Government Grants - Compliance of Conditions (04:42)
3. Important - Summary With Two Questions (48:38)
Complete Study Notes
Quiz - IAS 20 Government Grants
Section 10. IAS 23 Borrowing Cost
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Borrowing Cost - Part 1 (23:29)
2. Borrowing Cost - Part 2 (05:06)
Complete Study Notes
Quiz - IAS 23 Borrowing Cost
Section 11. - IAS 19 Employee Benefits
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IAS 19 (20:30)
2. Short Term Employee Benefit (09:59)
3. Post Employment Benefits (39:07)
4. Settlelement and Curtailment (10:42)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Employee Benefits - Kaplan Kit Q29 - McVeigh Co (Part A)
Employee Benefits - Kaplan Kit Q29 - McVeigh Co (Part B)
Defined Contribution and Defined Benefit Plan - BPP Kit Q33 - Pension (Part 1)
Defined Contribution and Defined Benefit Plan -BPP Kit Q33 - Pension (Part 2)
Pension Contribution, Deffered Tax Asset, and ethical issues - BPP Kit Mock 3 - Hudson Co
Pension Liability Correction - Alpha Co
Section 12. IAS 37 Provisions, Contingent Assets and Contingent Liabilities
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Provisions (10:57)
2. The Issue Behind The Standard (9:35)
3. Recognition Principle for Provisions (12:34)
4. Measurement and Accounting Treatment (21:18)
5. Warranties Under IAS 37 (3:49)
6. Capitalization of Decommissioning Costs (29:13)
7. Onerous Contracts (6:44)
8. Provision for Restructuring (18:59)
9. Contingent Liabilities (10:37)
10. Contingent Assets (9:03)
11. Provision for Operations (11:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Environmental Provision - BPP Study Text - Activity 2
Recognition of Liability - Jun 23 Exam Q - Fernanda Co
Provision for Restructuring - Book Q15
Application of IAS 37 - StudyHub - JB Minning Co
Provision For Restructuring - BPP ST - Activity 1 - Trailer Co
Provisions - BPP Kit Q14 - Cleanex Co
Quiz - IAS 37
IAS 2 and IFRS 2 - BPP Kit Q59 - Panel (Part i)
Section 13. IAS 12 Tax
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Current Tax (17:00)
2. Deferred Tax Introduction (10:21)
3. Tax Base of an Asset and Liability (14:37)
4. Temporary Differences with Examples (25:40)
5. Question Practice Deferred Tax (20:40)
6. Consolidated FS and Deferred Tax (15:01)
7. Unused Losses and Tax Credits (4:45)
8. Presentation of Deferred Tax Assets and Liabilities (2:52)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Temporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 1)
Temporary Differences and Deffered Tax - BPP WB Q17 - DT Group (Part 2)
Deffered Tax Liability - Epsilon Co
Deffered Tax and Impairment - BBP Kit Q40 - Tufnel
Deffered Tax and Leases - BPP Kit Q59 - Panel Co (Part ii)
Deffered Tax and Intra Group Sales BPP Kit Q59 - Panel (Part iii)
Deffered Tax and Impairment - BPP Kit Q59 - Panel (Part iv)
Deferred Tax Losses - BPP ST Activity 3 - The Baller Group
Quiz - IAS 12
Section 14. IFRS 9 Financial Instruments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Financial Instruments (15:22)
2. Financial Assets, Liabilites and Equity (18:29)
3. Compound Financial Instrument With Example (33:37)
4. Classification and Measurement of Financial Assets (39:31)
5. Amortised Cost (29:00)
6. Business Model Test & Contractual Cash Flow (12:26)
7. Equity Instruments in More Detail (17:37)
9. Measurement of Financial Liabilities (9:57)
10. Equity Versus Liability (27:22)
11. Reclassification of Financial Assets (1:39)
12. Own Use Assets and Executory Contracts (20:23)
13. Impairment of Financial Instruments (22:44)
14. Derivatives (40:47)
15. Embeded Derivatives (22:44)
16. Hedging versus Hedge Accounting (20:31)
17. Hedge Accounting (12:32)
18. Types of Hedges and Accounting Treatment (14:44)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Convertible Bond - Past Exam Q - Aron Co - Part (i)
Share Exchange - Past Exam Q - Aron Co - Part (ii)
Changes in FV and Impairment Losses - Past Exam Q - Aron Co - Part (iii)
IFRS 9 and Ethics - BPP Kit Q26 - Stent Co
Staff Loans Treatment - BPP Kit Q29 - McVeigh Co
Impaired Loans - Dec 2023 Exam Q - Jacinta Co
Equity Instruments - Exam Q - Gamma Co
Bank Loan - Exam Question - Johnson
Loan Notes - Exam Question - Wharton
Interest Free Loan From Parent to Subsidiary - Past Exam Q - Epsilon Co
Quiz - IFRS 9
Section 15. IFRS 16 Leases
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Background of IFRS 16 (19:47)
2. Core Principles of IFRS 16 (19:54)
3. Lease Liability (30:15)
4. Right of Use Asset - ROU (30:14)
5. Exempt Leases (7:10)
6. Sales and Leaseback Overview (15:25)
7. Sales and Leaseback Accounting Treatment (18:40)
8. Re-measurement of Lease Liability (18:11)
9. IFRS 16 Leases - Lessor Accounting (30:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Leases - Short questions from F7
Sale and lease back and Ethical Issues - BPP Kit Q42 - Havanna Co
Sale and lease back - BPP Kit Q49 - Willow Co
Leases and Deferred Tax - BPP Studytext Activity 2 - Heggie
Sale and Lease Back (Additional Finance) - Dec 23 Exam Q - Benito Co
Sale and Lease Back (KPI Impact) - Dec 23 Exam Q- Benito Co
Lease and Non Lease Component - Kaplan ST Illustration 1 - Swish
Quiz - IFRS 16
Section 16. IFRS 2 Share Based Payments
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to IFRS 2 Shared Based Payments (13:46)
2. Types of Share Based Transactions (12:23)
3. Definitions and Terminology Used in Standard (09:08)
4. Recognition Criteria in IFRS 2 (04:41)
5. Equity Based Transactions With Example (23:45)
6. SARs Cash Based Settlement - Example Solved (27:46)
7. Choice of Settlement (12:43)
8. Vesting Conditions (10:22)
9. Modifications, Cancellation and Settlements (19:37)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Treatment of Share Options - BPP Kit Q62 - J&B
Treatment of SARs - BPP Kit Question - Yanong
Share Based Payments - BPP Kit Q61 - Leigh (Part 1)
Share Options for PPE - BPP Kit Q61 Leigh (Part 2)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 1)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 2)
Accounting treatment for Shares related transactions - Kaplan Kit Q55 - Margie Co (Part 3)
Elements of Accounting- Kaplan Kit Q55 - Margie Co (Part 4)
Share Options to Employees - BPP Kit Question - Amster
Vesting Conditions - BPP Book Q23 - Omega
Section 17. IAS 21 Foreign Exchange
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Foreign Exchange Single Entity (33:50)
2. Exchange Differences and a Foreign Subsidiary (18:48)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Funcional Currency - BPP Kit Q20 - Aspire Co (Part A)
FX Impact on IAS 12 Deferred Tax - BPP Kit Q20 - Aspire Co (Part B)
FX Impact on Goodwill - BPP Kit Q20 - Aspire Co (Part C)
FX Impact on IAS 16 PPE - Exam Q - Delta
FX Impact on IFRS 15 Revenue - Exam Q - Delta
Quiz - IAS 21
Section 18. Miscellaneous Standards
1. IAS 10 Events After the Reporting Date (23:09)
2. IFRS 5 Non Current Assets Held for Sale (28:52)
3. IFRS 8 Operating Segments (28:34)
4. IAS 41 Agriculture Topic Lecture (23:06)
5. Cryptocurrencies and ICOs Topic (24:47)
Complete Study Notes IAS 10
Complete Study Notes IAS 41
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Non Current Asset Held For Sale - BPP Kit Q37 - Calcula Co (Part A)
Integrated Reporting - BPP Kit Q37 - Calcula Co (Part B)
IFRS 5 and Impairment - BBP Book Q13 - Key Co (Part 3)
Operating Segments - Dec 23 Exam Q - Dario Co
Practice Statement and Group Deferred Tax - BPP Kit Mock - Holls
Quiz - IAS 10
Quiz - IFRS 5
Quiz - IAS 41
Section 18b IAS 2 Inventory
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Inventory (13:38)
2. Measurement of Inventory (20:49)
3. Mark and Margin (13:49)
4. Disclosure Notes for IAS2 (10:21)
Complete Study Notes
Section 19 A. Understanding Consolidated FS
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Consolidated to FS - 1 (40:24)
2. Introduction to Consolidated to FS - 2 (23:08)
3. Net Assets and Goodwill (27:30)
4. Consideration (06:27)
6. Markup and Margin (10:44)
7. Unrealized Profit - PUP (10:14)
8. NCI Valuation Methods (12:33)
9. Common Adjustments in SBR Consolidation Questions (16:34)
10. Intra Group Sale of Assets, Interests and Dividends (15:01)
11. Income Statement Introduction (24:23)
13. Basic Adjustments to Group Accounts (25:41)
14. Consideration Types And Treatment (10:20)
15. Valuation of NCI And Goodwill (20:59)
16. Notional Goodwill Further Discussion (4:31)
17. FV Discussion From Question (6:26)
18. Joint Control (5:32)
19. FV and Deferred Tax (7:18)
20. PUP Opening Stock and Deferred Tax (6:23)
Complete Study Notes
Section 19 B. Consolidation Question Practice
Disposal of Equity Shares - Jun 22 Exam Q - Luna Co
Intra Group Trading - Jun 22 Exam Q - Luna Co
Asset Held for sale - Studyhub Q - Minny Co (Part a)
Disposal, Invesment and Purcahsed Patent - Studyhub Q - Minny Co (Part b (i))
Step Acquisition - Studyhub Q - Minny Co (Part b (ii) & (iii))
How to Calculate the Value of NCI?
Calculation of Goodwill - BPP Kit Mock Q - Joey - Part a (i)
Assets Held for Sale - BPP Kit Mock Q - Joey - Part a (ii)
Group Retained Earnings - BPP Kit Mock Q - Joey - Part a (iii)
Share Based Payments - BPP Kit Mock Q - Joey - Part b
Consolidated SOFP - Dec 25 Exam Q - Egap Co
Goodwill and Impairment - BPP Kit Q15 - Traveler
Financial Instruments - BPP Kit Q15 - Traveler
Accounting for Associates and Step Acq of a Subsidiary - Dec 21 Exam Q - Chuckle Co
Goodwill - BPP Kit Q20 - Aspire Co (Part C)
Consolidated PnL - Dec 24 Exam Q - Alpha Co
Complete Study Notes
Section 20. Joint Arrangement, Step Acquisitions and Disposals
STEP ACQUISTIONS
1. Step Acquisitions - Investment to Subsidiary - Control Achieved (37:31)
2. Step Acquisitions - Associate to Subsidiary - Control is Achieved (45:47)
3. Step Acquisitions - Investment to Associate - Significant Influence (9:10)
4. Step Acquisitions - Subsidiary to Subsidiary - Control is Retained (20:44)
Step Acquisitions - BPP Kit Q8 - SD Co
Step Acquisition and Goodwill - BPP Kit Q11 - Robby (Part A)
STEP DISPOSALS
1. Disposals - Introduction to Disposals (8:06)
2. Disposals - Where Control in Lost (41:30)
3. Disposals - Where Control in Retained (24:42)
4. Disposals - Disposals of Associates (7:17)
Disposals and NCIs - BPP Kit Q12 - Intasha Co
JOINT ARRANGEMENTS
1. IFRS 11 - Joint Arrangements Lecture (58:13)
Accounting for Joint Operations, Decommissioning Provisions - BPP Kit Q55 - Gasnature
Joint Operation – Accounting in Separate and Consolidated FS - BPP Kit Q11 - Robby (Part B)
Section 21. IAS 33 Earning Per Share (EPS)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to EPS (21:03)
2. Types of Share Issues and Calculation of EPS (56:03)
3. Recap - Weighted Average Shares and Bonus Factor (07:40)
4. Diluted EPS (45:10)
Quiz - IAS 33
Section 22. IAS 7 Statements of Cash Flows
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Group Cash Flow (21:14)
2. Structure and Basics of Group Cash Flow (16:37)
3. Adjustments to Group Cash Flow (30:55)
4. Adjustments to Group Cash Flow - 2 (20:03)
5. Interpretting the Group Cash Flow (12:44)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Cash Flow and Step Acquisition - Sept 20 Exam Q - Sugar Co (Part 1)
Consolidated SOCF – Step Acq and Error Corrections - Sept 20 Exam Q - Sugar Co (Part 2)
SOCF Adjustments, Operating & Investing Activities, and Financial Instruments - Dec 23 Exam Q - Kabelo Co
Group Cash Flow Statement- BPP Kit Q10 - Swing Co
Consolidated Cash Flow - StudyHub - Lovey Co
Quiz - IAS 7
Section 23. Interpreting Financial Statement
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Interpretation of Financial Statements (1:40:20)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Grow by Acquisition - Perf Measurement - BPP Kit Q35 - Expand
Quiz - Interpretation of Financial Statements
Section 24. IFRS for SMEs
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. IFRS for SMEs (30:53)
2. Key Differences in Full IFRSs and IFRS for SMEs (28:51)
Section 25. IFRS 19 Subsidiaries Without Public Accounting Disclosures
1. IFRS 19 Subsidiaries Without Public Accounting Disclosures (22:04)
Section 26 - IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Accounting Policies (9:23)
2. Changes in Accounting Policies (22:56)
3. Changes in Accounting Estimates and Prior Period Errors (17:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Ethical and Professional Dilemmas - Jun 22 Exam Q - Renshu Co
Recordings of Live Sessions for Dec 2026 Exam Session
1. SBR Orientation Session Dec 2026 (1:19:29)
2. Understanding Control (28:19)
3. Understanding Performance Obligations (16:00)
4. IFRS Standards and Accounting Treatment (13:55)
5. Input and Output Methods of Revenue Measurement (50:05)
6. Asset Measurement Models under IFRS - 1 (19:40)
7. IAS 40 Investment Property Summary (40:11)
8. IAS 16 Extra Depreciation on Revaluation Gain (9:06)
9. IAS 38 Quick Summary (15:42)
10. IFRS 15 Onerous Contract (3:52)
11. IAS 36 Revision Recoverable Amount and Value in Use (21:34)
12. IAS 36 Revision Impairment on a Single Asset (13:14)
13. IAS 36 Revision Impairment of a CGU (10:11)
Quick Revision Content
1. Ethics (38:01)
2. IFRS 15 Quick Recap (32:00)
3. IFRS 15 Performance obligations and contract fulfillment costs (34:22)
4. IFRS 15 - Recognition and Contract Modifications (22:58)
5. IAS 16 - 40 Revision (32:56)
6. IAS 36 - Revision and Important Discussion (56:32)
7. IAS 37 Quick Revision (33:20)
8. IAS 38 Revision (25:12)
9. IAS 23 Borrowing Cost Quik Revision (42:52)
10. IAS 12 Tax Quick Revision of Deferred Tax (39:02)
11. IFRS 16 Sales and Leaseback (22:19)
12. IFRS 9 Revision Session (48:14)
13. IFRS9 Quick Recap Hedging with Question Solved (38:32)
14. IAS 19 Employee Benefit Recap (48:58)
15. IFRS 2 - Quick Recap (31:03)
Last Week Quick Reading
SBR Past Paper Questions ASHANTI
SBR Past Paper Question FARHAM
SBR Past Paper Question CARSOON
SBR Past Paper Question Fill Co
SBR INT Past Paper June 2022 Questions
SBR INT Past Paper June 2022 Answers
SBR INT Past Paper December 2022 Questions
SBR INT Past Paper December 2022 Answers
SBR INT Past Paper June 2023 Questions
SBR INT Past Paper June 2023 Answers
SBR INT Past Paper December 2023 Questions
SBR INT Past Paper December 2023 Answers
SBR Important Technical Articles
Past Papers
SBR INT Past Paper March/June 2022
SBR INT Past Paper Sept/Dec 2022
SBR INT Past Paper March/June 2023
SBR INT Past Paper Sept/Dec 2023
SBR INT Past Paper March/June 2024
SBR INT Past Paper Sept/Dec 2024
SBR-INT Past Paper March/June 2025
SBR INT Past Paper Sept/Dec 2025
SBR Past Paper March/June 2026
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