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ACCA SBR Online Self Study Course - June 2023 exam
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Group accounting summary part 1
Group accounting summary part 2
FR areas Question bank with answer
SBR areas Question bank with answer
ACCA SBR PYQ Mar/June 22 Question
ACCA SBR PYQ Sept/Dec 22 Question
Mindmaps
Revision Session 1 & 2: SBR PYQ MarJune 22 part 1
Revision Session 3:SBR PYQ MarJune 22 part 2
Revision Session 4:SBR PYQ MarJune 22 part 3
Revision Session 5: SBR PYQ MarJune 22 part 5
Revision Session 6: Sept/Dec 21 Q1
Revision Session 7: Sept/Dec 21 Q2
Revision Session 8: Sept/Dec 21 Q3
Revision Session 9: Sept/Dec 21 Q4
Debrief of SBR PYQ Sept/Dec 22 -power point
ACCA Mock Pre June 2023
ACCA pre dec 23 mock exam-my attempt on CBE platform
ACCA SBR PYQ March 2020
ACCA SBR PYQ Sept/Dec 2020
ACCA SBR PYQ Sept/Dec 2019
ACCA SBR PYQ Mar/June 21 Hybrid Question 1: 1 Hour and 55 mins
ACCA SBR PYQ Mar/June 21 Hybrid Question 2: 1 hour and 20 mins
ACCA SBR PYQ Mar/June 21 Hybrid Question 3
ACCA SBR PYQ Mar/June 21 Hybrid Question 4
Welcome to SBR
SBR Syllabus
Lesson plan available
SBR and FR self checked quiz by ACCA
Mon-IASB Conceptual Framework-Introduction
Mon-IASB Conceptual Framework-Qualitative characteristics - 11.53 min
Mon-IASB Conceptual Framework-Elements of Financial Statement
Mon-IASB Conceptual Framework-Recognition and Derecognition
Mon-IASB Conceptual Framework-measurements - 8.43 min
Mon-IASB Conceptual Framework-Role of substance over form - 16.51 min
Mon-IASB Conceptual Framework-Presentation, strength and weaknesses
TUE-IAS 1 Presentation of Financial Statements-Introduction
TUE-IAS 1 Presentation of Financial Statements-Current and Non-current distinction
TUE-IAS 1 Presentation of Financial Statements-Format
TUE-Non-current assets @IAS 16 Property, Plant and Equipment-Introduction
TUE-IAS 16 -Decommissioning costs - 14.38 min
WED-IAS 16-Exchange of assets - 10.33 min
WED-IAS 16-Subsequent measurement - 13.10 min
WED-IAS 16-Depreciation and componentisation
WED-IAS 16-past exam practice - 13.48 min
WED-IAS 16-Derecognition and subsequent expenditure
THU-Non-current assets @IAS 38 Intangible assets -Introduction
THU-IAS 38-past exam practice Lockfine - 18.40 min
THU-IAS 38-Research and development cost and subsequent measurement - 19.52 min
THU-IAS 38-Revenue based amortisation and crypto assets
THU-Non-current assets @IAS 40 Investment Property-introduction - 4.28 min
FRI-IAS 40-Mixed use, ancillary services and rental within the group
FRI-IAS 40-past exam practice Blackcutt - 13.42 min
FRI-IAS 40 - Measurement
FRI-IAS 40-Change in use - 18.21 min
IAS 40 Past exam practice Canto
FRI-IAS 23 Borrowing costs-Summary - 16.5 min
FRI-IAS 23-past exam practice Emcee
IAS 20 Accounting for Government Grants and Disclosure of. Government Assistance -summary (complimentary) - 12.31 min
IAS 2 Inventories-summary (complimentary) - 11.05 min
Mon-IFRS 5 NCA held for sale and Discontinued operation-introduction
Mon-IFRS 5 Measurement- 7.51 min
Mon-IFRS 5 PYQ Practice MINCO - 30.19 min
Mon-IFRS 5 Disposal group - 7.27 min
Mon-IFRS 5 Change of plan - 8.05 min
Tue-IFRS 5 Discontinued operation
Tue-IFRS 5 Discontinued operation example Harry - 7.14 min
Tue-IAS 41 Agriculture introduction
Tue-IAS 41 Agriculture:Measurement and PYQ practice - 26.30 min
Wed-IFRS 13 Fair value measurements-Introduction- 22.43 min
Wed-IFRS 13 PYQ practice Yanong-15.32 min
Thu-IFRS 13 Fair value measurements-Highest and Best use and PYQ Practice Mehran-21.11 min
Thu-IFRS 13 Fair value measurements-fair value hierarchy - 11.2 min
Thu-IFRS 13 FV of Liability and own equity instruments
Thu-IAS 36 Impairment of Assets-part 1 - 27.34 min
Fri-IAS 36 past exam practice Blackutt - 15.17 min
Fri-IAS 36 past exam practice Scramble - 21.16 min
Fri-IAS 36 Part 2 - 40.26 min
Fri-IAS 36 past exam practice Canto-18.51 min
Fri-IAS 36 past exam practice Scramble CGU-15min
IAS 36-Corporate assets - 15 min
Complimentary notes-IAS 8 Accounting policies, changes in accounting estimates and errors
Complimentary notes-IAS 10 Events after reporting date
Complimentary notes-IAS 37 Provision, Contingent Liabilities and contingent assets
IAS 37 Past exam Question
IAS 37 Past exam solution with self marking guide
Mon: IFRS 15 Revenue from contract with customers - Intro
Mon: IFRS 15 Revenue -Identifying a contract - 25.25 min
Mon: IFRS 15 Revenue- Principal vs agent -6.18 min
Mon: IFRS 15 Past exam practice Formatt - 9.28 min
Mon: IFRS 15 Revenue-Contract modification-10.49min
Mon: IFRS 15 Revenue - Past exam practice Tang -22.55 min
Mon:IFRS 15 Revenue -Step 2 -13.09 min
Tue: IFRS 15 Revenue -Step 3 - 9.16 min
Tue: IFRS 15 Significant financing : 12.45 min
Tue:IFRS 15 Past exam practice Tang - 15.37 min
Tue:IFRS 15 Consideration payable to customer-10.02 min
Tue: IFRS 15 Non cash consideration past exam practice Digiwire-18.29min
Wed: IFRS 15 Revenue -Step 4 - 7.24 min
Wed:IFRS 15 Past exam practice Darlatt - 9.38 min
Wed:IFRS 15 Revenue -Step 5 - 17.07 min
Wed: IFRS 15 Revenue -Contract Costs - 11.23 min
Wed: IFRS 15 past exam practice Calibra - 17.16 min
IFRS 15 Additional reading on Consignment arrangements
ANNOUNCEMENT-Test
Thu-Group Accounting - please read the article (MUST):45 min
Thu:Past exam practice Q1a and b: Sept Dec 2019: 52.22 min
Fri: Intro to Ethics
Fri: Past exam practice : Q2 style - 48.58min
Mon: IFRS Leases-Intro - 31.06 min
Mon-IFRS 16 Lease and non-lease component - 5min
Mon-IFRS 16 scope exemption-7.51 min
Mon: IFRS 16 Lessee-42.24 min
Tue-IFRS 16 Past exam ACCA Specimen-15 min
Tue:IFRS 16 Discount rate and variable lease payment - 8.15min
Tue:IFRS 16-Modification increase in scope -7.22 min
Tue:IFRS 16 Modification -decrease in scope - 30.44 min
Tue: IFRS 16 - Lessor - 22.53 min
Wed: IFRS 16 Sublease - 6.48 min
Wed: IFRS 16 -Sale and Leaseback - 14.59min
Thu: IFRS 8 Operating segments-Intro - 10.24 min
Thu: IFRS 8 Operating segments-Aggregation of segments - 14.25 mins
Thu: IFRS 8 Operating segments-Quantitative characteristics - 17.32 min
Thu: IFRS 8: 75% test
Fri: IFRS 8 Past exam practice Norman
Fri: IFRS 8: Past exam practice Klancet - 11.19min
Fri: IFRS 8 - Past exam practice Tybull - complimentary
Fri: IAS 34 Interim Reporting-5.54 min
Mon: IAS 19 Employee Benefit-Introduction
Mon:IAS 19 Employee Benefit-Defined Contribution and Defined Benefit Scheme - 19min
Mon: IAS 19 worked example-19.47 min
Mon: IAS 19 Past service costs-13.17min
Tue:IAS 19 Employee Benefit-Asset ceiling test-10.41min
Tue: IAS 19 Projected unit credit method-9.27 min
Tue:IAS 19 Employee Benefit-Curtailment and settlement-16.29 min
ACCA SBR Technical articles
Tue: Termination Benefit-7.07min
Tue: IAS 19 Amendments
Tue: Past exam Practice Sept/Dec 19
Wed: IFRS 2 Share based Payments-Introduction-30.04min
Wed:IFRS 2 Past exam practice Barnie with self marking guide
Wed: IFRS 2 Share based Payments: Equity Settled SBP-46.42 min
Wed: IFRS 2 Share based payments: Cash settled -24.18 min
Thu:IFRS 2 Share based payments: with choice of settlement -16.16min
Thu: Past exam practice -Rachel
Fri: IFRS 2 Share based payments: Modification-24.44min
Fri: past exam practice-Margie
Fri: IFRS 2 Cancellation, settlement-4.57 min
Test Question
Financial Reporting Question bank with solution
SBR question bank - collection of old PYQs
Mon: IFRS 9 Financial Instruments-introduction : 36.17min
Mon:IFRS 9 Financial Instruments-Book of Acquirer-part 1 : 26.09min
Mon:IFRS 9 Financial Instruments-Book of Acquirer-part 2 : 49.25min
Mon: IFRS 9 : Book of acquirer part 3 : 43.45min
Tue:IFRS 9 Financial Instruments-reclassification of FA - 12.50 min
Tue:IFRS 9 Financial Instruments-Impairment of Financial Assets: 40.05min
Tue:Past exam practice-Hummings
Tue: Impairment: Debt instrument measured at FVTOCI-11.59min
Tue:Past exam practice -Carsoon
Tue: Simplied model: Provisional matrix-4.44min
Wed:IFRS 9 Financial Instruments-Book of Issuer-21.12 min
Wed:Past exam practice-AVCO-13.06min
Wed:ACCA SBR Technical Articles: When does debt seems to be equity
Thu:IFRS 9 Financial Liabilities measured at amortised costs-23.31 min
Thu:IFRS 9 Financial Liabilities measured at FVTPL-8.07 min
Thu:IFRS 9 Financial Instruments-Hybrid Financial Instruments-37.41min
Thu:IFRS 9 Financial Instruments-Embedded derivatives-16.33min
Fri:IFRS 9 Financial Instruments-Derecognition of Financial Assets-19.30 min
Fri: Past exam practice Banana-17.37min
Fri:IFRS 9 Financial Instruments-Modification of FA, Derecognition of Financial Liabilities and treasury shares-21.10min
Fri: Technical article : Financial Instrument part 1
Mon:Hedging-Fair value Hedge: 33.45 min
Mon:Cashflow Hedge: 29.27 min
Mon:ACCA SBR Technical article-Financial Instrument part 2
Tue:IAS 12 Income Taxes-part 1-49.24min
Tue: IAS 12 Income Taxes-part 2 : 27.29min
Tue: Past exam practice Hudson: ACCA SBR Past exam Question Mar/June 2019 Question 2
Wed: IAS 24 Related party disclosures-Mar 20 PYQ Q2
Wed: IFRS for SME
Thurs: Assumed knowledge -Introduction to Group Accounting-IFRS 3 Business Combination
Group Notes and OLD PYQ for practice
Thurs: PYQ Practice SBR Sept/Dec 19 Q1a: 51.53 min
Thur: Group Share based payment: SBR Sept/Dec 19 Q1b: 17.40min
Fri:Changes in ownership -OLD PYQ Traveler: 45.25min
Fri: PYQ Traveler part 2: 44.55min
Mon-Past exam practice - ACCA Specimen 1 Kutchen-part 1 : 38.38min
Mon-ACCA Specimen 1 Kutchen part 2: 31.28min
Tue Foreign Sub-Old PYQ Bubble-part 1 : 34.45min
Tue:Past exam practice - Hummings March 2020
Wed-Investment In Associates: 20.14 min
Wed-Consolidated statement of profit or loss and other comprehensive income-OLD PYQ Machant part 1: 41.11min
Wed:OLD Pyq Machant-part 2: 25.31min
Thu:Old PYQ Zippy-SBR Style: 46.38min
Thu:Consolidated Statement of Cashflow- OLD PYQ Angel part 1: 38.18min
Thu:Statement of CF - OLD PYQ Angel Part 2: 16:39min
Fri:Past exam practice Sept 18 Q1
Fri: Cashflow- ACCA SBR Past exam practice Q1 Sept/Dec 2020 part 1
Fri:ACCA SBR Past exam practice Q1 Sept/Dec 2020 part 2
Fri:IFRS 10 Consolidated Financial Statements and IFRS 11 Joint arrangements
Fri:Subsidiary acquired with the view to sell
Mon:Impact of the pandemic
Mon:Cryptocurrency
Mon: Climate related matters
Tue: Accounting for digital assets
Tue:Initial Coin Offering
Tue: Crowdfunding
Wed:Integrated Reporting
Wed:Sustainability Reporting
Thur:Current Issues: IFRS Practice statement: Materiality and Management commentary
Fri:Additional Performance Measures
SBR Past exam Dec 2018 Q4 self marking guide
SBR Past exam Practice -Sept/Dec 19 Q4 self marking
REVISION NOTES
Group accounting summary part 1
Group accounting summary part 2
FR areas Question bank with answer
SBR areas Question bank with answer
ACCA SBR PYQ Mar/June 22 Question
ACCA SBR PYQ Sept/Dec 22 Question
Mindmaps
REVISION RECORDINGS
Revision Session 1 & 2: SBR PYQ MarJune 22 part 1
Revision Session 3:SBR PYQ MarJune 22 part 2
Revision Session 4:SBR PYQ MarJune 22 part 3
Revision Session 5: SBR PYQ MarJune 22 part 5
Revision Session 6: Sept/Dec 21 Q1
Revision Session 7: Sept/Dec 21 Q2
Revision Session 8: Sept/Dec 21 Q3
Revision Session 9: Sept/Dec 21 Q4
Debrief of SBR PYQ Sept/Dec 22 -power point
ACCA Mock Pre June 2023
ACCA pre dec 23 mock exam-my attempt on CBE platform
REVISION:SBR Past exam question model answer
ACCA SBR PYQ March 2020
ACCA SBR PYQ Sept/Dec 2020
ACCA SBR PYQ Sept/Dec 2019
Pre recorded Past exam practice: COMPLIMENTARY
ACCA SBR PYQ Mar/June 21 Hybrid Question 1: 1 Hour and 55 mins
ACCA SBR PYQ Mar/June 21 Hybrid Question 2: 1 hour and 20 mins
ACCA SBR PYQ Mar/June 21 Hybrid Question 3
ACCA SBR PYQ Mar/June 21 Hybrid Question 4
Intro to ACCA SBR Strategic Business Reporting
Welcome to SBR
Preview
SBR Syllabus
Lesson plan available
Preview
SBR and FR self checked quiz by ACCA
Module 1-Assumed Knowledge : Revision of Financial Reporting topics available
Mon-IASB Conceptual Framework-Introduction
Mon-IASB Conceptual Framework-Qualitative characteristics - 11.53 min
Mon-IASB Conceptual Framework-Elements of Financial Statement
Mon-IASB Conceptual Framework-Recognition and Derecognition
Mon-IASB Conceptual Framework-measurements - 8.43 min
Mon-IASB Conceptual Framework-Role of substance over form - 16.51 min
Mon-IASB Conceptual Framework-Presentation, strength and weaknesses
TUE-IAS 1 Presentation of Financial Statements-Introduction
TUE-IAS 1 Presentation of Financial Statements-Current and Non-current distinction
TUE-IAS 1 Presentation of Financial Statements-Format
TUE-Non-current assets @IAS 16 Property, Plant and Equipment-Introduction
TUE-IAS 16 -Decommissioning costs - 14.38 min
WED-IAS 16-Exchange of assets - 10.33 min
WED-IAS 16-Subsequent measurement - 13.10 min
WED-IAS 16-Depreciation and componentisation
WED-IAS 16-past exam practice - 13.48 min
WED-IAS 16-Derecognition and subsequent expenditure
THU-Non-current assets @IAS 38 Intangible assets -Introduction
THU-IAS 38-past exam practice Lockfine - 18.40 min
Preview
THU-IAS 38-Research and development cost and subsequent measurement - 19.52 min
THU-IAS 38-Revenue based amortisation and crypto assets
THU-Non-current assets @IAS 40 Investment Property-introduction - 4.28 min
FRI-IAS 40-Mixed use, ancillary services and rental within the group
FRI-IAS 40-past exam practice Blackcutt - 13.42 min
FRI-IAS 40 - Measurement
FRI-IAS 40-Change in use - 18.21 min
IAS 40 Past exam practice Canto
Preview
FRI-IAS 23 Borrowing costs-Summary - 16.5 min
Preview
FRI-IAS 23-past exam practice Emcee
IAS 20 Accounting for Government Grants and Disclosure of. Government Assistance -summary (complimentary) - 12.31 min
IAS 2 Inventories-summary (complimentary) - 11.05 min
Module 2- Assumed Knowledge: Financial Reporting topics
Mon-IFRS 5 NCA held for sale and Discontinued operation-introduction
Mon-IFRS 5 Measurement- 7.51 min
Mon-IFRS 5 PYQ Practice MINCO - 30.19 min
Preview
Mon-IFRS 5 Disposal group - 7.27 min
Mon-IFRS 5 Change of plan - 8.05 min
Tue-IFRS 5 Discontinued operation
Tue-IFRS 5 Discontinued operation example Harry - 7.14 min
Tue-IAS 41 Agriculture introduction
Tue-IAS 41 Agriculture:Measurement and PYQ practice - 26.30 min
Preview
Wed-IFRS 13 Fair value measurements-Introduction- 22.43 min
Wed-IFRS 13 PYQ practice Yanong-15.32 min
Thu-IFRS 13 Fair value measurements-Highest and Best use and PYQ Practice Mehran-21.11 min
Thu-IFRS 13 Fair value measurements-fair value hierarchy - 11.2 min
Thu-IFRS 13 FV of Liability and own equity instruments
Thu-IAS 36 Impairment of Assets-part 1 - 27.34 min
Fri-IAS 36 past exam practice Blackutt - 15.17 min
Fri-IAS 36 past exam practice Scramble - 21.16 min
Fri-IAS 36 Part 2 - 40.26 min
Fri-IAS 36 past exam practice Canto-18.51 min
Fri-IAS 36 past exam practice Scramble CGU-15min
IAS 36-Corporate assets - 15 min
Complimentary notes-IAS 8 Accounting policies, changes in accounting estimates and errors
Complimentary notes-IAS 10 Events after reporting date
Complimentary notes-IAS 37 Provision, Contingent Liabilities and contingent assets
IAS 37 Past exam Question
IAS 37 Past exam solution with self marking guide
Module 3: IFRS 15 Revenue and Ethics
Mon: IFRS 15 Revenue from contract with customers - Intro
Mon: IFRS 15 Revenue -Identifying a contract - 25.25 min
Mon: IFRS 15 Revenue- Principal vs agent -6.18 min
Mon: IFRS 15 Past exam practice Formatt - 9.28 min
Mon: IFRS 15 Revenue-Contract modification-10.49min
Mon: IFRS 15 Revenue - Past exam practice Tang -22.55 min
Mon:IFRS 15 Revenue -Step 2 -13.09 min
Tue: IFRS 15 Revenue -Step 3 - 9.16 min
Tue: IFRS 15 Significant financing : 12.45 min
Tue:IFRS 15 Past exam practice Tang - 15.37 min
Tue:IFRS 15 Consideration payable to customer-10.02 min
Tue: IFRS 15 Non cash consideration past exam practice Digiwire-18.29min
Wed: IFRS 15 Revenue -Step 4 - 7.24 min
Wed:IFRS 15 Past exam practice Darlatt - 9.38 min
Wed:IFRS 15 Revenue -Step 5 - 17.07 min
Wed: IFRS 15 Revenue -Contract Costs - 11.23 min
Wed: IFRS 15 past exam practice Calibra - 17.16 min
IFRS 15 Additional reading on Consignment arrangements
ANNOUNCEMENT-Test
Thu-Group Accounting - please read the article (MUST):45 min
Thu:Past exam practice Q1a and b: Sept Dec 2019: 52.22 min
Fri: Intro to Ethics
Fri: Past exam practice : Q2 style - 48.58min
Module 4: IFRS 16, IFRS 8 and IAS 34
Mon: IFRS Leases-Intro - 31.06 min
Mon-IFRS 16 Lease and non-lease component - 5min
Mon-IFRS 16 scope exemption-7.51 min
Mon: IFRS 16 Lessee-42.24 min
Tue-IFRS 16 Past exam ACCA Specimen-15 min
Tue:IFRS 16 Discount rate and variable lease payment - 8.15min
Tue:IFRS 16-Modification increase in scope -7.22 min
Tue:IFRS 16 Modification -decrease in scope - 30.44 min
Tue: IFRS 16 - Lessor - 22.53 min
Wed: IFRS 16 Sublease - 6.48 min
Wed: IFRS 16 -Sale and Leaseback - 14.59min
Thu: IFRS 8 Operating segments-Intro - 10.24 min
Thu: IFRS 8 Operating segments-Aggregation of segments - 14.25 mins
Thu: IFRS 8 Operating segments-Quantitative characteristics - 17.32 min
Thu: IFRS 8: 75% test
Fri: IFRS 8 Past exam practice Norman
Fri: IFRS 8: Past exam practice Klancet - 11.19min
Fri: IFRS 8 - Past exam practice Tybull - complimentary
Fri: IAS 34 Interim Reporting-5.54 min
Module 5: IAS 19 Employee Benefit and IFRS 2 Share based payments
Mon: IAS 19 Employee Benefit-Introduction
Mon:IAS 19 Employee Benefit-Defined Contribution and Defined Benefit Scheme - 19min
Mon: IAS 19 worked example-19.47 min
Mon: IAS 19 Past service costs-13.17min
Tue:IAS 19 Employee Benefit-Asset ceiling test-10.41min
Tue: IAS 19 Projected unit credit method-9.27 min
Tue:IAS 19 Employee Benefit-Curtailment and settlement-16.29 min
ACCA SBR Technical articles
Tue: Termination Benefit-7.07min
Tue: IAS 19 Amendments
Tue: Past exam Practice Sept/Dec 19
Wed: IFRS 2 Share based Payments-Introduction-30.04min
Wed:IFRS 2 Past exam practice Barnie with self marking guide
Wed: IFRS 2 Share based Payments: Equity Settled SBP-46.42 min
Wed: IFRS 2 Share based payments: Cash settled -24.18 min
Thu:IFRS 2 Share based payments: with choice of settlement -16.16min
Thu: Past exam practice -Rachel
Fri: IFRS 2 Share based payments: Modification-24.44min
Fri: past exam practice-Margie
Fri: IFRS 2 Cancellation, settlement-4.57 min
Progress test Mar 6th to 13th
Test Question
Question bank
Financial Reporting Question bank with solution
SBR question bank - collection of old PYQs
Module 6-Financial Instruments
Mon: IFRS 9 Financial Instruments-introduction : 36.17min
Mon:IFRS 9 Financial Instruments-Book of Acquirer-part 1 : 26.09min
Mon:IFRS 9 Financial Instruments-Book of Acquirer-part 2 : 49.25min
Mon: IFRS 9 : Book of acquirer part 3 : 43.45min
Tue:IFRS 9 Financial Instruments-reclassification of FA - 12.50 min
Tue:IFRS 9 Financial Instruments-Impairment of Financial Assets: 40.05min
Tue:Past exam practice-Hummings
Tue: Impairment: Debt instrument measured at FVTOCI-11.59min
Tue:Past exam practice -Carsoon
Tue: Simplied model: Provisional matrix-4.44min
Wed:IFRS 9 Financial Instruments-Book of Issuer-21.12 min
Wed:Past exam practice-AVCO-13.06min
Wed:ACCA SBR Technical Articles: When does debt seems to be equity
Thu:IFRS 9 Financial Liabilities measured at amortised costs-23.31 min
Thu:IFRS 9 Financial Liabilities measured at FVTPL-8.07 min
Thu:IFRS 9 Financial Instruments-Hybrid Financial Instruments-37.41min
Thu:IFRS 9 Financial Instruments-Embedded derivatives-16.33min
Fri:IFRS 9 Financial Instruments-Derecognition of Financial Assets-19.30 min
Fri: Past exam practice Banana-17.37min
Fri:IFRS 9 Financial Instruments-Modification of FA, Derecognition of Financial Liabilities and treasury shares-21.10min
Fri: Technical article : Financial Instrument part 1
Module 7-Hedging, IAS 12 Income tax, IAS 24 RPT, IFRS for SME
Mon:Hedging-Fair value Hedge: 33.45 min
Mon:Cashflow Hedge: 29.27 min
Mon:ACCA SBR Technical article-Financial Instrument part 2
Tue:IAS 12 Income Taxes-part 1-49.24min
Tue: IAS 12 Income Taxes-part 2 : 27.29min
Tue: Past exam practice Hudson: ACCA SBR Past exam Question Mar/June 2019 Question 2
Wed: IAS 24 Related party disclosures-Mar 20 PYQ Q2
Wed: IFRS for SME
Thurs: Assumed knowledge -Introduction to Group Accounting-IFRS 3 Business Combination
Group Notes and OLD PYQ for practice
Thurs: PYQ Practice SBR Sept/Dec 19 Q1a: 51.53 min
Thur: Group Share based payment: SBR Sept/Dec 19 Q1b: 17.40min
Fri:Changes in ownership -OLD PYQ Traveler: 45.25min
Fri: PYQ Traveler part 2: 44.55min
Module 8-Financial Statement of Group Entities (available on Mar 20th
Mon-Past exam practice - ACCA Specimen 1 Kutchen-part 1 : 38.38min
Mon-ACCA Specimen 1 Kutchen part 2: 31.28min
Tue Foreign Sub-Old PYQ Bubble-part 1 : 34.45min
Tue:Past exam practice - Hummings March 2020
Wed-Investment In Associates: 20.14 min
Wed-Consolidated statement of profit or loss and other comprehensive income-OLD PYQ Machant part 1: 41.11min
Wed:OLD Pyq Machant-part 2: 25.31min
Thu:Old PYQ Zippy-SBR Style: 46.38min
Thu:Consolidated Statement of Cashflow- OLD PYQ Angel part 1: 38.18min
Thu:Statement of CF - OLD PYQ Angel Part 2: 16:39min
Fri:Past exam practice Sept 18 Q1
Fri: Cashflow- ACCA SBR Past exam practice Q1 Sept/Dec 2020 part 1
Fri:ACCA SBR Past exam practice Q1 Sept/Dec 2020 part 2
Fri:IFRS 10 Consolidated Financial Statements and IFRS 11 Joint arrangements
Fri:Subsidiary acquired with the view to sell
Module 9-Additional Performance Measures and other topics
Mon:Impact of the pandemic
Mon:Cryptocurrency
Mon: Climate related matters
Tue: Accounting for digital assets
Tue:Initial Coin Offering
Tue: Crowdfunding
Wed:Integrated Reporting
Wed:Sustainability Reporting
Thur:Current Issues: IFRS Practice statement: Materiality and Management commentary
Fri:Additional Performance Measures
SBR Past exam Dec 2018 Q4 self marking guide
SBR Past exam Practice -Sept/Dec 19 Q4 self marking
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