Course 2026 Sep SBR – Haneef Course Content Lessons Status 1 SBR 26Sep L1.1-L1.2 Chap 11-Preparing Consolidated Financial Statements;Activity – Group Accounting Policy; 2 SBR 26Sep L2.1-L2.4 Chap 11 -3 Elements of Control (Part 1);(Part 2);(Part 3);Activity 1; 3 SBR 26Sep L3.1-L3.4 Chap 11 -Activity-Potential Voting Rights;IFRS 19 Subsidiaries Without Public Accountability;Intragroup Transactions + Unrealised Profit of NCA;Unrealised Profit or Loss of Inventories; 4 SBR 26Sep L4.1-L4.4 Chap 11 -Definition of Business;Business Acquisition vs Asset Acquisition;Activity 2 (Part 1);(Part 2); 5 SBR 26Sep L5.1-L5.4 Chap 11-Acty 2(Part 3);Measuring FV of NCI at acquisition of unlisted subsidiary(suby);Accounting Treatment of Goodwill of Suby;Impairment Review of Suby; 6 SBR 26Sep L6.1-L6.5 Chap 11-Acty 3 (Part 1&2);Acty 5 (Part 1&2);Acty 4: 7 SBR 26Sep L7.1-L7.3 Chap 12-Step Acquisitions – Principles;Activity 1 (Part 1);Part 2; 8 SBR 26Sep L8.1-L8.4 Chap 12-Activity 2 & 3;Chap 13-Disposals – Principles;Activity 1 (Part 1); 9 SBR 26Sep 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 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 BPP Chap12.1 FC2.1-FC2.6 Step Acquisitions;Illustration 1 – Simple investment to Subsidiary;Illustration 2 – Adjustment to equity; 12 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; 13 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; 14 SBR BPP Chap15 FC5.1-FC5.2 15.1 Joint Arrangements, JO vs JV;Accounting for JO and JV; 15 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; 16 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; 17 SBR 26Sep Only a template, No Videos
