Course 2025 Jul SBR – Wong Paik Wan Course Content Lessons Status 1 SBR 25Jul Pre-Class(lect1&2) PC1.1-1.7 IAS 32;IFRS 9 Recognition & Derecognition;Measurement of Financial Assets & Financial Liabilities;Impairment of Financial Assets;Hedge Accounting;Eg on Fair Value Hedge; 2 SBR 25Jul L1.1-L1.11 Intro to SBR;IFRS 9 Wharton Acty2(1);(2);Johnson Acty3;BPPKit Q1 Fin Instrument;Q12(3) Hill;Q22(b) Bismuth Co;Q55(b) Carsoon;Overview of Impairment of Assets;Acty4 ABC Bank;IFRS 9 Cash Flow Hedge(Acty5); 3 SBR 25Jul Pre-Class(lect3&4) PC2.1-2.11 IAS19 ST-term benefits(Acty1&2);Def Cont Plans(Acty3);Def Benefit Plans;(Acty4);Settlement&Asset Ceiling Test;Other LT Benefits&Termination Benefits;IFRS2 ShareBased Payment;Choice of Settlement;Vesting Conditions;Def Tax Imp on Share based payment; 4 SBR 25Jul L2.1-L2.8 Recap-IAS 19 Employee Benefits;BPP Kit Q30(b) Handfood Co;Q49 Pensions (a&b); 5 SBR 25Jul L2.9-L2.14 Recap-IFRS 2 Share Based Payment;Acty1 Equity-Settled Sh Based Paym;Acty2 Cash-Settled Sh Based Paym;Acty3 Choice of Settlement;Acty4 Perfor Condition;Acty5 Def Tax Implications on Sh Based Paym; 6 SBR 25Jul Pre-Class(Lect5&6) PC3.1-PC3.7 Revised Conceptual Framework(Chp1 to 8);IFRS 15 Revenue fr contracts with customer;Presentation;Change in Transaction Price & Contract Modification; 7 SBR 25Jul Pre-Class(Lect5&6) PC3.8-PC3.13 Interpreting Fin& Non-Fin Inform;Segment Reporting;Sustainability Reporting;Management Commentary;Reporting Requirements of Small& Medium sized entities; 8 SBR 25Jul L3.1-L3.8 IFRS 18;Recap Revised Conceptual Framework 2018;IFRS 15 Acty 1;Acty2-4; 9 SBR 2025 Jul L3.9-L3.15 BPP Kit Q23 Calibra Co;a&b;BPP KitQ34(a),(i)(ii)Co;Recap Inter Fin&Non-Fin Infor, MPMs,Narrative Reporting&Sustainabiliy Reporting, IFRS 8;BPP Kit Q36(a)&9b) Operating Segment; 10 SBR 25Jul Pre-Class(Lect7&8) PC4.1-PC4.8 Ethical Issues;IAS 24 Related Party Disclosures;IAS 8;IAS 37;IAS 10; 11 SBR 25Jul L4.1-L4.6 Recap Ethical Issues and IAS 24;Recap IAS 37, IAS 8 and IAS 10;Ethical Issues – Activity 1(1);(2);(3);Related Parties – Activity 2; 12 SBR 25Jul L4.7-L4.12 Restructuring Acty 1;Environmental Provision-Acty 2;IAS 37&IAS 10-Acty3(1);BPP Kit Q23 Calibra Co (c);BPP Kit Q24 Gustoso Kit; 13 SBR 25Jul Pre-Class(Lect9&10) PC5.1-5.6 IAS16 PPE;IAS38 IntangibleAssets;IAS36 ImpairmentOfAssets;IAS40 Invest Property;IAS20 Gov Grants&Assistance; 14 SBR 25Jul Pre-Class(Lect9&10) PC5.7-PC5.12 IAS23 BorrowingCosts;IAS41 Agriculture;IFRS13 FV Measurement;IFRS16 Leases(LesseeAcctg);(Sale&Leaseback);(Lessor Acctg); 15 SBR 25Jul L5.1-L5.10 BPP Kit Q43(a)(i)Zedtech;(a)(ii);(b);(c);BPP Kit Mock 1 Q3(a)Jayach;BPP Kit Q32(a)(ii) Skizer;(a0(iii);BPP Kit Q42 Fill(a);(b); 16 SBR 25Jul Only a template, No Videos
