Course 2026 Mar SBR – Haneef

Course Content

Lessons Status

1

SBR 26May R1.1-R1.6 Exam Strategy;Question Chuckle (Part 1,2,3,4&5);

2

SBR 26May R2.1-R2.8 Question Greaves (Part 1,2,3,4,5,6,7&8);

3

SBR 26May R3.1-R3.6 Question Hill (Part 1,2,3,4,5&6);

4

SBR 26May R4.1-R4.4 Question Leno (Part a&b);Full IFRS Accounting Standards vs IFRS SMEs Standard;Accounting & Ethical Issues;

5

SBR March – April 2026 Schedule – Viewing of Video Recording for students

6

SBR 26Mar L1.1-1.2 Chp 11 – Preparing consolidated financial Statements;Definition of control (Part 1);

7

SBR 26Mar L2.1-2.5 Chp 11 – Definition of control (Part 1);Definition of control (Part 2);Acty 1;Acty – Potential voting equity shares;

8

SBR 26Mar L3.1-3.3 Chp 11 Reduced Disclosures in financial statements of sub;Intra-group transactions & Unrealised profit;Business acquisition vs Assets acquisition;

9

SBR 26Mar L4.1-4.5 Chp11 Activity 2 (Part 1,2&3);Measuring FV of NCI of unlisted sub;Accounting treatment of goodwill;

10

SBR 26Mar L5.1-5.5 Chap11 -Impairment Review;Calculating Impairment Loss;Act 3(Part 1&2);Acty 4 (Part 1);

11

SBR 26Mar L6.1-6.3 6.1 Chap 11-Acty 4 (Part 2);Acty 5 (Part 1&2);

12

SBR 26Mar L7.1-7.4 Chap 12 -Principles of Step Acquisition;Acty 1 (Part 1&2);Acty 2;

13

SBR 26Mar L8.1-8.4 Chap 12-Acty 3;Chap 13-Principles of Disposal of Shares;Acty 1 (Part 1&2);

14

SBR 26Mar L9.1-L9.5 Chap 13-Acty 2;Acty 3;Chap 14-Acty 1;Chap 15-Joint Arrangement;

15

SBR 26Mar L10.1-L10.4 Chap 15-Acty 1;Chap 16-Translating Foreign Currency Transactions;Acty 1 & Illustration;Translating Net Assets & Goodwill of Foreign Subsidiary;

16

SBR 26Mar L11.1-L11.6 Chap 16-Acty 2 (Part 1,2&3);Chap 16-Translating investment in foreign associate;Acty 3;Chap 17-Acty 3 (Part 1);

17

SBR 26Mar L12.1-L12.5 Chap 17-Acty 3 (Part 2,3,4&5);Chap 7-Acty 4;

18

SBR 26Mar FlipClass (indicate FC recorded videos, must watch before next live online class) 1.1 Introduction [Change in SBR Exam – Q1 and IFRS 18]

19

SBR 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;

20

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