Course 2026 Mar SBR – Haneef

Course Content

Lessons Status

21

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

22

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]

23

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;

24

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

25

SBR 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;

26

SBR 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;

27

SBR BPP Chap15 FC5.1-FC5.2 15.1 Joint Arrangements, JO vs JV;Accounting for JO and JV;

28

SBR BPP Chap16 FC6.1-FC6.7 Foreign trans&Entities currency:Functional/vPresentation;Chg in entity’s functional currency;Eg 1;Determining->Foreign sub+Translation rules;Translating Gwill+Eg 2;Trans of invest in Assoc or JV;

29

SBR 2025 BPP Chap17 FC7.1-FC7.9 Format of Group SOCF (Part 1,2,3&4);Dividends received fr associate;Acq or Disposal of subsy;CF fr fin activities;Dividend paid to NCI;Direct method of Group SOCF;

30

SBR 2025 BPP Chap7 FC8.1-FC8.8 Chap7.1 Reason for providing def tax;Eg-Barton;Cal def tax;Eg-Carlton;Def tax-Recog & Measurement;FV Adj on consol & Retained earnings of sub;Unrealised profits on intragroup trading;Gains&Losses on fin assets&Unused losses&tax credits;

31

SBR 26Mar Only a template, No Videos