Course 2025 Jan SBR – Haneef

Course Content

Lessons Status

1

Course 2025 Mar SBR – Haneef

2

SBR 2025 BPP Chap11.1 PV1.1-PV1.10 Consol Fin.Stats-Preparing&Exempt;Invest entity;Def of control in a Sub;Intra gp transactions;Def of a Bus Comb;Identifying an acquirer;Measuring NCI at acq;GW;FV of Cons transferred;Associate;

3

SBR 2025 BPP Chap12.1 PV2.1-PV2.6 Step Acquisitions;Illustration 1 – Simple investment to Subsidiary;Illustration 2 – Adjustment to equity;

4

SBR 2025 BPP Chap13 PV3.1-PV3.8 Disposals;Eg 1;Treatment of amts previously recog in OCI;Profit on disposal in parent single entity FS;Deemed Disposals & Eg 2;Disposals where significant influence is lost;

5

SBR 2025 BPP Chap14 PV4.1-PV4.6 Scope & Classification of NCA held for sale;Measure&Present of NCA held for sale;Eg&Illustration 1;Discontinued Op;Examples;Suby acquired exclusively for resale;

6

SBR 2025 BPP Chap15 PV5.1-PV5.2 15.1 Joint Arrangements, JO vs JV;Accounting for JO and JV;

7

SBR 2025 BPP Chap16 PV6.1-PV6.7 Foreign transactions & Entities(Currency):Functional vs Presentation;Change in entity’s functional currency;Illustration 1;Determining->Foreign sub + Translation rules;Translating goodwill+Illustration 2;Translation of invest in associate or JV;Monetary items forming part of a net investment in a foreign sub;

8

SBR 2025 BPP Chap17 PV7.1-PV7.9 Format of Group SOCF (Part 1,2,3&4);Dividends received fr associate;Acq or Disposal of subsy;CF fr fin activities;Dividend paid to NCI;Direct method of Group SOCF;

9

SBR 2025 Chap11 CV1.1-CV1.5 Differing accounting policy;3 elements of control;Potential voting rights;Unrealised profit of depreciable NCA;Unrealised profit of inventory;

10

SBR 2025 Chap11 CV2.1-CV2.4 Unrealised loss of inventory;Business acquisition vs Asset acquisition;Activity 2 (Part 1)&(2);

11

SBR 2025 Chap11 CV3.1-CV3.6 Activity 2 (Part 3,4,5,6&7);Activity 3;

12

SBR 2025 Chap11 CV4.1-CV4.5 Activity 5 (Part 1,2 & 3); Activity 4;

13

SBR 2025Chap12 CV5.1-CV5.5 Activity 1(Part 1,2 &3);Activity(Part 1 & 2);

14

SBR 2025 Chap12 CV6.1-CV6.7 Acty 3;Chap13 – Acty 1 (Part 1&2);Acty 2(Part 1 &2);Acty 3(Part 1 &2);

15

SBR 2025 Chap11&12 CV7.1-CV7.5 Question 1 (Part 1,2,3,4&5);

16

SBR 2025 Chap11,12&13 CV8.1-CV8.6 Question 2 (Part 1&2);Question 3 (Part 1,2,3&4);

17

SBR 2025 Chap14,15&16 CV91.-CV9.5 Chap14-Acty 1(Part 1&2):Chap15-Acty 1(Part 1&2);Chp16-Acty 1(Part1);

18

SBR 2025 Chap16 CV10.1-CV10.7 Illustration;Acty 2(Part 1,2,3,4&5); Acty 3;

19

SBR 2025 Chap16 CV10.8-CV10.12 Review of BPP Chap16-Question (Part 1,2,3,4&5);

20

SBR 2025 Chap17 CV11.1-CV11.5 Acty 3 (Parts 1,2,3,4&5);