Course 2026 Jan SBR – Wong Paik Wan Course Content Lessons Status 1 SBR 26Jan L1.1-L1.7 Intro to SBR;Recap of IAS32,IFRS9;Acty 2(1)Wharton;(2)Wharton;Acty 3(1)Johnson;(2) Johnson;Rev Kit Q1 Financial Instrument; 2 SBR 26Jan L2.1-L2.7 Rev Kit Q1 Fin Instrument;Rev Kit Q12(3)Hill Co;Q22(b)Bismuth Co;Q55(b) Carsoon;Recap Impairment of Fin Assets;Acty 4 ABC Bank; 3 SBR 26Jan L3.1-L3.6 Recap IAS19 Employee Benefits;Rev Kit Q30(b)(i) Handfood Co;(b)(ii);Q49(a)(i) Pensions;(a)(ii);(b); 4 SBR 26Jan L4.1-L4.7 RevKit cont’d Q49(b)Pensions;Recap IFRS 2 Share Based Payment;Activity 1 Equity Settled Share Based Payment;Acty 1;Acty 2 Cash Settled Share-Based Payment;Acty 3 Choice of Settlement;Acty 4 Performance Conditions;Acty 5 Deferred Tax Implications; 5 SBR 26Jan L5.1-5.11 IFRS 18(article from ACCA);Recap Revised Conceptual Framework 2018;Recap IFRS 15; 6 SBR 26Jan L6.1-6.5 Kit Q34(a)(i) Kiki Co;(ii) Kiki Co;Recap Interpreting Financial and Non-Financial Information;Kit Q36(a) Operating Segment;Q36(b) Operating Segment; 7 SBR 26Jan L7.1-7.6 Recap Ethical Issues and IAS 24;Recap IAS 37, IAS 8 & IAS 10;Ethical Issues Acty 1(1);Acty 1(2);Acty 1(3);Related Parties Acty 2; 8 SBR 26Jan L8.1-8.5 Restructuring Acty 1;Environmental Provision Acty 2;IAS 37 and IAS 10 Acty 3;Kit Q23(c) Calibra Co;Kit Q24 Gustoso Co; 9 SBR 26Jan Flip Class FC1.1-FC1.7 IAS 32;IFRS 9 Recognition & Derecognition;Measurement of Financial Assets & Liabilities;Impairment of Financial Assets;Hedge Accounting; Example; 10 SBR 26Jan Flip class FC2.1-FC2.7 IAS 19 Short-term benefits(Acty 1&2);Def Cont Plans(Acty 3);Def Benefit Plans;(Acty 4);Settlement & Asset Ceiling Test;Other Long Term Benefits & Termination Benefits; 11 SBR 26Jan Flip Class FC2.8-FC2.11 IFRS 2 Share Based Payment;Choice of Settlement;Vesting Conditions;Deferred Tax Implications on Share based payment; 12 SBR 26Jan Flip Class FC3.1-3.7 Revised Conceptual Framework;Revised Conceptual Framework 2018;IFRS15 Revenue from contracts with customer;Presentation;Change in Transaction Price & Contract Modification; 13 SBR 26Jan Flip Class FC3.8-3.13 Interpreting Fin & Non-Fin Inform;Segment Reporting(IFRS 8);Sustainability Reporting;Management Commentary;Reporting Requirements of Small and medium sized entities; 14 SBR 26Jan Flip Class FC4.1-4.8 Ethical Issues;IAS 24 Related Party Disclosures;IAS 8;IAS 37;IAS 10; 15 SBR 26Jan Flip Class FC5.1-5.6 AS 16 PPE;IAS 38 Intangible Assets;IAS 36 Impairment of Assets;IAS 40 Investment Property;IAS 20 Government Grants and Assistance; 16 SBR 26Jan Flip Class FC5.7-5.12 IAS 23 Borrowing Costs;IAS 41 Agriculture;IFRS 13 Fair Value Measurement;IFRS 16 Leases (Lessee Accounting);IFRS 16 Leases (Lessor Accounting); 17 SBR 26Jan Flip Class Only a template, No Videos
