Course 2023 Sep SBR – Haneef

Course Content

Lessons Status

1

SBR 2024 Aug IRC R1.1-R1.6 Exam Strategy;Time Mgmt;Acc/g Standards;PPE+Intangible assets+Investment Property;Impairment of Assets;Goodwill + Biological assets;

2

SBR 2024 Aug IRC R2.1-R2.6 Review of Acc/g Standards- Leases-books of lessee and lessor;Investment in associate;Investment in equity shares;Investment in debt instruments;Equity instruments +in liabilities + Compound instrument;

3

SBR 2024 Aug IRC R3.1-R3.6 Impairment of fin assets;NCA held for Provision, Contingent Liabilities & Assets;Change in SBR exam Q;Chuckle Co Part(a);(b) & (c)(i);

4

SBR 2024 Aug IRC R4.1-R4.6 Chuckle Co Part (c)(ii);(iii);Consolidated SOCF;Hill Co Part (a);(b);Question 2 in exam involving Ethical issues;

5

SBR 2023 Nov IRC R1.1-R1.6 Exam Strategy;Change in SBR Exam Q1;Review of Accounting Standards – (Assets); – (PPE + Intangible assets + Impairment of assets); -(Impirment + Goodwill); – (Biological assets);

6

SBR 2023 Nov IRC R2.1-R2.5 Review of Accounting Standards – (Investment property); – (Right-of-use asset); – (Lease Obligation); – (Investment in lease + Exemption); – (Sale and leaseback);

7

SBR 2023 Nov IRC R3.1-R3.6 Review of Acc/g Stds (Invest in assoc or JV);(Fin Instruments);(Invest in equity shares);(Invest in debt instrument);(Amortised cost);(Debt vs Equity);

8

SBR 2023 Nov IRC R4.1-R4.7 Review of Accounting Standards (Hedge Acc/g);Q 3 Mock Exam-FV hedge);(Expected credit losses);(Inventory);(NCA held for sale);(Treasury shares);(Provision);

9

SBR 2023 Nov IRC R5.1-R5.6 Review of Accounting Standards (Provision);(Government grant);(Revenue recognition);Example of IFRS 15;(Discontinued Operation);(Other Comprehensive Income);

10

SBR 2023 Nov IRC R6.1-R6.5 Answering Q2 of SBR Exam;Question 2 SBR Dec 2018 Exam (Part 1&2);Question 2 SBR Mock Exam (Part 1&2);

11

SBR 2023 Nov IRC R7.1-R7.6 Classification of Investment;Mock Exam Q1 (Part 1,2,3,4&5);

12

SBR 2023 Nov IRC R8.1-R8.6 Understanding format SOCF (Part 1&2);Question Hill Co (Part 1,2,3&4);

13

SBR 2023 Sep L1.1-L1.5 Review of SOFP (Part 1,2&3);Review of SOPL & OCI;Review of SOCIE;

14

SBR 2023 Sep L2.1-L2.5 Chap 11 Prep consol FS;Exemption from presenting consol FS;Acc/g treatment in the separate FS of the investor;Control in a suby;Acty 1;

15

SBR 2023 Sep L3.1-L3.4 Chap 11 Exclusion of a sub from consol.fin.stats;Adjustments for intra group transact with sub;IFRS 3 Definition of a business;IFRS 3 Identifying the acquirer;

16

SBR 2023 Sep L4.1-L4.5 Chapt 11 IFRS 3 Acquisition method;Measuring NCI at date of acquisition;Accounting treatment of Goodwill;Acty 2 (Part 1&2);

17

SBR 2023 Sep L5.1-L5.6 Chap 11 Acty 2 (Part 3,4&5);Acty 3 (Part 1&2);Equity method;

18

SBR 2023 Sep L6.1-L6.4 Chap 11 Definition of Associate;Accounting for Associate;Illustration 1;FV of consideration transferred;

19

SBR 2023 Sep L7.1-L7.9 Chap14 Intro of IFRS 5;Criterias to classify NCA held for sale;Measurement & Pre of NCA held for sale;Example;NCA to be abandoned & Illustration 1;Disc Operation;Example;Acty 1;Sub acquired exclusively with a view to resale;

20

SBR 2023 Sep L8.1-L8.3 Chap 15 Joint control-JO vs JV;Acty 1;Accounting for JV;