Course 2025 Jan SBR – Wong Paik Wan Course Content Lessons Status 1 SBR 2025 Jan 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 2025 Jan 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 2025 Jan L2.1-L2.10 IAS19 Short-term benefits(Acty 1 & 2);Def Cont Plans(Acty 3);Def Benefit Plans;(Acty 4);Settlement&Asset Ceiling Test;Other LT Benefits&Termination Benefits;IFRS 2 Share Based Payment;Equity Settled(Acty 1);Cash Settled(Acty 2); 4 SBR 2025 Jan L2.11-L2.17 IFRS 2 Cash Settled(Acty 2);Choice of Settlement;(Acty 3);Vesting Conditions;Perf Conditions (Acty 4);Deferred Tax Implications on Share based payment;(Acty 5); 5 SBR 2025 Jan L3.1-L3.10 Revised Conceptual Framework 2018 Chap 1&2;3&4;5&6;7&8;IFRS 15 Revenue from contracts with customer;Presentation;Change in Transaction Price & Contract Modification;Acty 1;Acty 2(1)&(2); 6 SBR 2025 Jan L3.11-L3.21 IFRS 15 Acty 3;4;5;Interpreting Fin & Non-Fin Inform;IFRS 8 Segment Reporting;Acty 5;Sustainability Reporting;Integrated Reporting;Management Commentary;Reporting Requirements of Small and medium sized entities; 7 SBR 2025 Jan L4.1-L4.10 Ethical Issues,Acty 1(1,2&3);IAS 24 Related Party Disclosures;Acty 2&3;IAS 8; 8 SBR 2025 Jan L4.11-L4.16 IAS 37;IAS 10;Acty 1 (Restructuring);Acty 2 (Environmental Provisions);Acty 3 (IAS 37 & IAS 10) 9 SBR 2025 Jan L5.1-L5.6 IAS 16 PPE;IAS 38 Intangible Assets;IAS 36 Impairment of Assets;IAS 40 Investment Property;IAS 20 Government Grants and Assistance; 10 SBR 2025 Jan L5.7-L5.12 IAS 23 Borrowing Costs;IAS 20 Govern Grants&Assistance;IFRS 13 Fair Value Measurement;IFRS 16 Leases (Lessee Accounting);Sale and Leaseback;Sale and Leaseback;Lessor Accounting; Only 11 SBR 2025 Jan L5.13-L5.20 Q48 Janne(a)(i);(ii);(b);(c);Q24 Fiskerton (a);(b);(c); 12 SBR 2025 Jan L5.21-L5.29 Q44 Calendar Co (a);(b);(c);Q52Emcee (a);(b);(c); 13 SBR 2025 Jan Only a template, No Videos
