Course 2025 Sep SBR – Haneef

Course Content

Lessons Status

1

SBR 25Oct EFR L1.1-L1.3 Exam Strategy;Time Management;Question Chuckle (Part 1);

2

SBR 25Oct EFR L2.1-L2.4 Question Chuckle (Part 2,3,4 & 5);

3

SBR 25Nov EFR L3.1-L3.6 Question Chuckle (Part 6&7);Question Greaves (Part 1,2,3&4);

4

SBR 25Nov EFR L4.1-L4.4 Question Greaves (Part 5,6,7&8);

5

SBR 25Nov EFR L5.1-L5.6 Question Hill (Part 1,2,3,4,5&6);

6

SBR 25Nov EFR L6.1-L6.5 Accounting & Ethical Issues (Part 1&2);Question Kane (Part 1&2);Question Andersen Property (Part 1);

7

SBR 25Nov EFR L7.1-L7.5 Qs Andersen Property(Part 2);Full IFRS Std vs IFRS for SMEs Std;Def of Assets;IAS 16 and IAS 38;IAS 40;

8

SBR 25Nov EFR L8.1-L8.6 Impairment loss(Part 1,2&3);IAS 41;Leases (Books of lessee);Leases (Books of lessor);

9

SBR 25Sep FlipClass (indicate FC recorded videos, must watch before next live online class) 1.1 Introduction [Change in SBR Exam – Q1 and IFRS 18]

10

SBR 2025 BPP Chap11 FC1.1-FC1.10 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;

11

SBR 25Sep Chap11 L1.1-L1.4 Different accounting policy;Definition of a subsidiary;Activity 1;Activity 1;Activity on potential voting equity shares;

12

SBR 25Sep Chap11 L2.1-L2.4 IFRS 19;PUP of depreciable NCA and inventories;Business acquisition vs Asset acquisition;Explaining Activity 2;

13

SBR 25Sep Chap11 L3.1-L3.4 Acty2(Pre-populated spreadsheet);Measuring FV of NCI of unlisted sub;Treatment of GW;Impairment review;

14

SBR 25Sep Chap11 L4.1-L4.3 Calculating impairment loss;Activity 3;Explaining Activity 5;

15

SBR 25Sep Chp11 L5.1-L5.3 Activity 5 (SOFP);Activity 5 (SOPL & OCI);Activity 4;

16

SBR 2025 BPP Chap12.1 FC2.1-FC2.6 Step Acquisitions;Illustration 1 – Simple investment to Subsidiary;Illustration 2 – Adjustment to equity;

17

SBR 25Sep Chp12 L6.1-L6.5 Principles of Step Acquisition;Acty 1 (Part 1&2);Acty 2;Acty 3;

18

SBR 2025 BPP Chap13 FC3.1-FC3.8 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;

19

SBR 25Sep Chp13 L7.1-L7.3 Activity 1 (Part 1&2);Activity 2;

20

SBR 2025 BPP Chap14 FC4.1-FC4.6 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;