Strategic Business Reporting SBR (P2)

Orientation Lecture IAS 36 (Impairment of Assets) and IFRS 5 (Non-Current Assets Held for Sale and Discounted Operations) IAS 37 (Provisions, Contingent Liabilities and Contingent Assets) and IAS 21 (The Effects of Changes in Foreign Exchange Rates) IAS 38 Intangibles IAS 40 Investment Property and IAS 10 Events after the Reporting Period IAS 41 Agriculture and IAS 23 Borrowing Costs IAS 20 Govt Grant IAS 8 changes in accounting policies accounting estimates IFRS 11 (Joint Arrangements) and IAS 24 (Related Party) IFRS 13 fair value measurement IFRS 16 leasing IFRS 15 Revenue From Customer Contracts IAS 19 employee benefit IFRS 2 Share-based Payment IFRS 9 Financial Instruments IFRS 8 operating segment IAS 12 Income tax Basic Consolidation Consolidation - Step-acquisition Consolidation - Disposal Consolidated SOCI Consolidated Cashflow Foreign Subsidiary NEW 23-24 SYLLABUS CONSDOLIDATION Q1 PRACTICE Ethics Additional performance measurement Practice Questions Past Paper IAS and IFRS Accounting framework Current issue Revision days

Orientation IAS 36 Impairment of assets IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 38 Intangible assets IAS 37 Provisions, Contingent Liabilities IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 40 Investment property IAS 41 Agriculture IAS 20 Government Grants IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the reporting period IAS 23 Borrowing cost IFRS 16 Leasing IFRS 15 Revenue from Contracts with Customers IAS32/IFRS 9 (Financial Instruments) IAS 19 Employment benefits IFRS 2 Share-based Payment IFRS 11 and IAS 24 IFRS 13 Fair value measurement IFRS 8 Operating Segments IAS 12 Current tax Consolidation Consolidated Cashflow IAS 21 Foreign Subsidiary Ethics APM Framework Revision videos and Past Papers Practice LATEST CONSDOLIDATION Q-1 PRACTICE FOR NEW SYLLABUS (23-24).