Course 2024 Jul SBR – Wong Paik Wan

Course Content

Lessons Status
1

SBR 2024 Jul L1.1-L1.9 Intro to SBR;IAS 32;BPP Rev Kit Q1b;IFRS 9 Recognition & Derecognition;Measurement of Fin Assets & Fin Liabilities;Acty 2(1&2);Acty 3;

2

SBR 2024 Jul L1.10-L1.15 IFRS 9 Impairment of Fin Assets;Acty 4;Purchased Credit Impaired Fin.Assets;Hedge Accounting;Cash Flow Hedge (Acty 5);Eg on Fair Value Hedge;

3

SBR 2024 Jul L2.1-L2.7 IAS 19 Short-term benefits (Acty1 &2);Acty3;Defined Benefit Plans;Acty 4;Settlement and Asset Ceiling Test;Other Long Term Benefits and Termination Benefits;Termination Benefits (Illustration 2);

4

SBR 2024 Jul L2.8-2.16 IFRS 2 Share Based Payment;Equity Settled (Acty1);Cash Settled (Acty2);Choice of Settlement;(Acty3);Vesting Conditions;(Acty4);Def Tax Implications;

5

SBR 2024 Jul L3.1-L3.10 Revised Conceptual Framework 2018(Chp 1to8);IFRS 15 Rev Recog Model;Perf Obligations;Presentation;Change in Trans Pr & Contract Modification;Acty 1&2;

6

SBR 2024 Jul L3.11-L3.22 IFRS15 Act3,4&5;Interpreting Fin&Non-Fin Infor;IFRS8 Segment Report;Acty5;Sustainability Report;Differences bet ISSB Stds vs ESRSs;Integrated Report;Mgmt Commentary;Report Req of SM Sized Entities;(Microsoft);

7

SBR 2024 Jul L4.1-L4.10 Ethical Issues;Activity 1;IAS 24 Related Party Disclosures;Activity 2;

8

SBR 2024 Jul L4.11-L4.20 IAS 24 Activity 3;IAS 8;IAS 37;IAS 10;Activity 1 (Restructuring);Activity 2 (Environmental Provision);Activity 3 (IAS 37 & IAS 10);

9

SBR 2024 Jul L5.1-L5.9 IAS 16 PPE;IAS 38 Intangible Assets;IAS 36 Impairment of Assets;IAS 40 Invest Property;IAS 20 Govern Grants & Assistance;IAS 23 Borrowing Costs;IAS 41 Agriculture;IFRS 13 FV Measurement;

10

SBR 2024 Jul L5.10-L5.12 IFRS 16 Leases-Lessee Accounting;Sale & Leaseback;Lessor Accounting;

11

SBR 2024 Jul L5.13-L5.20 Q48(a)(i) to(c) Janne;Q24(a) to (c) Fiskerton;

12

SBR 2024 Jul L5.21-L5.29 Q44(a) to (c) Calendar Co; Q52(a) to (c) Emcee;

13

SBR 2024 Jul Only a template, No Videos