Course 2023 Sep SBR – Haneef

Course Content

Lessons Status

21

SBR 2023 Sep L9.1-L9.7 Chap 11 Measurement Period;Acty 4;FV of identifiable net assets;Chap 12 Step acquisition;Step acquisition where control is achieved;Treatment in group accounts;Illustration 1;

22

SBR 2023 Sep L10.1-L10.7 Chap 12 Acty 1(Part 1&2);Step Acquisition where significant influence is achieved;Step Acquisition where control is retained;Illustration 2;Acty 2&3;

23

SBR 2023 Sep L11.1-L11.6 Chap 13 Introduction;Disposal of shares resulting in loss of control;Illustration 1 (Part 1&2);Acty 1&2;

24

SBR 2023 Sep L12.1-L12.7 Chap 13 Treat of amt previously recog in OCI & parent separate fin. stats;Disp of shares resulting in control retained;Acty 3;Illu 2 Deemed disp;Disp of sh resulting in loss of significant influence;Chap 16 Functional curcy vs. Presentation curcy;

25

SBR 2023 Sep L13.1-L13.7 Chap 16 Changes in entity’s funct curcy & Trans of foreign curcy trans;-> non-monetary asset;-> entity’s net assets;Deter funct curcy of a foreign operation;Trans of net assets of foreign sub;Illustration 1&2;

26

SBR 2023 Sep L14.1-L14.7 Chap 16 Acty 2(Part 1&2);Illustration 3;Disp of foreign sub resulting in loss of control;Monetary item forming part of net investment in sub;Illustration 4;Acty 3;

27

SBR 2023 Sep L15.1-L15.6 Chap 17 Format of SOCF;Mini Illustration & Acty 3 (parts 1,2,3 &4);