Acowtancy SBR Content - Lecture notes 1,3-7,10 PDF

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CONCEPTUAL AND REGULATORY FRAMEWORK

6.Ot herc omponent sofequi t y–Ex ampl e3[ 22m]

Chapter 1

8.Subsi di ar yi mpai r ment( f ul lgoodwi l l )[ 10m]

1.Fr amewor k–i nt r oduc t i on[ 10m]

9.Subsi di ar yI mpai r ment( par t i algoodwi l l )[ 14m]

2.Obj ec t i v eoffi nanc i alr epor t i ng[ 6m]

10.As soc i at ei mpai r ment[ 7m]

3.Qual i t at i v ec har ac t er i s t i c s[ 9m]

Chapter 5

4.Fi nanc i al s t at ement sandr epor t i ngent i t y[ 5m]

1.J oi ntar r angement s–I nt r oduc t i on[ 8m]

5.El ement soft hefi nanc i als t at ement s[ 8m]

2.J oi ntar r angement sEx ampl e[ 11m]

6.Rec ogni t i onandder ec ogni t i on[ 5m]

Chapter 6

7.Meas ur ement[ 13m]

1.Changesi ngr oups t r uct ur e–I nt r oduc t i on[ 9m]

8.Pr esent at i onanddi s cl os ur e[ 4m]

2.St epacqui si t i ons–Nonc ont r ol t oc ont r ol[ 8m]

9.Ex ampl e[ 23m]

3.St epacqui si t i ons–Cont r olt oc ont r ol[ 9m]

Chapter 2

4.St epdi s posal s–Cont r ol t ocont r ol[ 5m]

Regul at or yFr amewor k[ 14m]

5.St epdi s posal s–Cont r ol t onocont r ol[ 7m]

PUBLISHED COMPANY ACCOUNTS

6.Gr oupSFPEx ampl e5[ 26m]

Chapter 3

Chapter 7

Pr es ent at i onofFi nanc i al St at ement s( I AS1)[ 16m]

1.For ei gnc ur r enc y–I nt r oduct i on[ 6m]

GROUP ACCOUNTS

7.Basi cgr oups t r uc t ur es–I FRS12[ 14m]

7Gr oupSPLEx ampl e6[ 6m]

2.For ei gnc ur r enc y -Funct i onalc ur r enc y[ 13m] 3.For ei gnc ur r enc y–Ex ampl e1[ 10m]

Chapter 4 4.For ei gnc ur r enc y–Ex ampl e2[ 7m] 1.Basi cgr oups t r uc t ur es–I nt r oduc t i on[ 18m] 5Ov er seasc ons ol i dat i onI nt r oduct i on[ 7m] 2.Basi cgr oups t r uc t ur es–SFPwor k i ngsand 35m] adj us t ment s[ 3.Basi cgr oups t r uc t ur es–Bas i cc ons ol i dat i on 25m] ex ampl e[

6T r ans l at i onoft hes ubsi di ar y[ 14m] 7Goodwi l l ,NCIandgr oupr et ai nedear ni ngs[ 12m] 8Ex c hangedi ffer enc es[ 12m]

4.Basi cgr oups t r uc t ur es–SPLOCIi nt r oduc t i on[ 7m] 5.Basi cgr oups t r uc t ur es–SPLOCIex ampl e[ 16m]

Chapter 8

Chapter 13

1.Gr oupSCF–I nt r oduc t i on[ 10m]

1.Pens i ons( I AS19)–I nt r oduct i on[ 12m]

2.Gr oupSCF–Di v i dendpai dt ot heNCI[ 8m]

2.Pens i ons( I AS19)–Ex ampl e[ 15m]

3.Gr oupSCF–Di v i dendr ec ei v edf r om 6m] As s oc i at e[

3.I AS19–Cur t ai l mentandAs setc ei l i ng[ 10m]

4.Gr oupSCF–Acqui si t i ondi s posal of s ubs i di ar y[ 19m] 5.Gr oupSCF–Ex ampl e[ 34m]

ACCOUNTING STANDARDS Chapter 9 1.Pr oper t y ,pl antandequi pment( I AS16)– Rev al uat i oni nc r ease[ 18m] 2.I AS16–Rev al uat i ondecr eas e[ 11m] 3.I AS16–Depr ec i at i on[ 7m]

Chapter 14 1.Shar ebasedpay ment s–I nt r oduct i on[ 11m] 2.Equi t ys et t l edshar ebas edpay ment s– 16m] s er v i ces[ 3.Equi t ys et t l edshar ebas edpay ment s–goods[ 3m] 4.Cas hs et t l eds har ebasedpay ment s– 10m] ex ampl e[ 5.Shar ebasedpay ment s–Ves t i ngcondi t i ons[ 8m]

Chapter 15

4.Bor r owi ngcos t s( I AS23)[ 13m] 1.Fi nanc i al i ns t r ument s–I nt r oduct i on[ 14m] 5.Gov er nmentgr ant s( I AS20)[ 13m] 2.Fi nanc i al as set s[ 33m] 6.I nv es t mentpr oper t i es( I AS40)[ 15m] 3.Fi nanc i al l i abi l i t i es[ 10m]

Chapter 10 I nt angi bl eas set s( I AS38)[ 15m]

Chapter 11 I mpai r ment s( I AS36)[ 14m]

4.Conv er t i bl edebent ur es[ 18m] 5.I mpai r mentoffinanc i al as s et s[ 13m] 6.Der i v at i v es[ 14m] 7.Hedgi ng–I nt r oduct i on[ 25m]

Chapter 12

8Cas hfl owhedgeacc ount i ng[ 20m]

1.I FRS5–NCA–HFSi nt r oduc t i on[ 8m]

9Fai rv al uehedgeac count i ng[ 12m]

2.I FRS5–NCA–HFSex ampl e[ 9m]

10Hedgi ngcr i t er i aandhedgeeffec t i v enes s[ 13m]

3.I FRS5–Di s cont i nuedoper at i ons[ 11m]

Chapter 16

Fai rVal ue( I FRS13)[ 9m]

Chapter 17

Chapter 24

Oper at i ngsegment s( I FRS8)[ 31m]

Ev ent saf t ert her epor t i ngdat e( I AS10)[ 13m]

Chapter 18

Chapter 25

1.Rev enuef r om cont r ac t swi t hc us t omer spar t1 18m] ( I FRS15)[

Acc ount i ngpol i c i es ,c hangesi nacc ount i nges t i mat e ander r or s( I AS8)( 12m)

2.Rev enuef r om Cont r act swi t hCus t omer spar t2 29m] I FRS15[

Chapter 26

Chapter 19 1.I nt r oduct i ont oI FRS16Leases[ 18m] 2.I dent i f y i ngal eas e[ 17m]

Rel at edpar t i es( I AS24)( 11m)

Chapter 27 Ear ni ngspers har e( I AS33)( 10m)

3.Leaseandnonl easecomponent s[ 6m]

Chapter 28

4.Les s eeacc ount i ng[ 22m]

I AS34I nt er i m Fi nanc i alRepor t i ng( 9m)

5.Les s orac count i ng( i nt r oduc t i on)[ 10m]

Chapter 29

6.Les s orac count i ng–oper at i ngl eas e[ 8m]

Smal landmedi um si z edent i t i es( 9m)

7.Les s orac count i ng–fi nancel eas e[ 15m]

Chapter 30

Chapter 20

I nt egr at edRepor t i ng( 25m)

Agr i cul t ur e( I AS41)[ 12m] I nv ent or y( I AS2)[ 11m]

ETHICS AND CURRENT DEVELOPMENTS

Chapter 21

Chapter 31

Def er r edt ax( I AS12)[ 18m]

Et hi c s

Def er r edt ax–I ndi v i dualc ompanyac count s[ 23m]

Chapter 32

Def er r edt ax–Gr oupacc ount s[ 9m]

ManagementComment ar y( 9m)

Chapter 22

Chapter 33

Fi r s tt i meadopt i on( I FRS1)[ 9m]

Cur r enti s s ues

Chapter 23 Pr ov i si ons ,cont i ngentas s et sandl i abi l i t i es( I AS 18m] 37)[...