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 L9.1-L9.5 Chap 13-Acty 1 (Part 2);Acty 2;Acty 3;Chap 14-Subsidiary classified as held for sale & Subsidiary defined as discontinued operation;Acty 1 (Part 1);

10

SBR 26Sep L10.1-L10.6 Chap 14-Acty 1 (Part 2);Chap 15-Joint Arrangements;Acty 1 (Part 1);(Part 2);Chap 16-Entity’s Functional Currency;Translating foreign currency transactions to functional currency;

11

SBR 26Sep L11.1-L11.6 Chap 16-Acty 1 & Illustration;Translating net assets of foreign subsidiary;Acty 2 (Part 1 & 2);Translating investment in foreign associate or JV;Acty 2 (Part 3);

12

SBR 26Sep L12.1-L12.7 Chap 16-Acty 3;Chap 17-Acty 3 (Part 1,2,3,4 &5);Chapt 7-Acty 4;

13

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]

14

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;

15

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

16

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;

17

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;

18

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

19

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;

20

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;