Course 2024 Sep SBR – Ng Kean Kok Course Content Lessons Status 1 SBR 2024 Nov IRC 1.1-1.5 Obj of SBR format of paper & skills required;Specimen Paper1(a)initial acq of Grin Co;(b)subsequent acq;(c)(i,ii&iii)completion of consol sch; 2 SBR 2024 Nov IRC 1.6-1.11 Jun 2024 Q2(a) + IAS 1 ;Q2(b);additional performance measures;ifrs 9;materiality; and in financial reporting: 3 SBR 2024 Nov IRC 2.1-2.8 Jun24 Q3(a)plus IAS 36;Q3(b) plus IFRS 5, IAS 10+IAS1;Q4(a) plus IFRS 3,IAS 1+materiality,judgement & estimation uncertainty;Q4(b)+ IAS 16,IAS 37,IAS 2,IAS 8 concept;IAS 32;IFRS 9;Cryptocurrencies;Accounting for Cryptocurrencies; 4 SBR 2024 Nov IRC 3.1-3.5 IFRS 3 Step acquisition GW comput plus equity acc/g under IAS 28;Def tax plus gp fin statements;consol adjustments;IAS 36,Climate effects,IAS 37;IAS 40 FV treatment plus IFRS 16 Lessor Accounting; 5 SBR 2024 Nov IRC 3.6-3.9 IAS 19 + IFRS 2;IFRS 9 Financial assets + ECL;Sustainability + IFRS S1 + S2 + Practical sample;IFRS 15, IFRS 16 Sale + leaseback, share options + deferred tax, APM + alternative measures; 6 SBR 2024 Nov IRC Reading materials 1.1-1.7 APM;IFRS9;Materiality- bin the clutter;financial reporting;climate change;sustainability standards IFRS S1 and S2; 7 SBR 2024 Sep ALC’s webinar 29th Sep – Focus in Exam 8 SBR 2024 Sep L1.1-L1.3 Chp 11 IFRS 10 Def of subsi;exercises + discussions on exemptions and inter-co adjustments revision;IFRS 3 Asset acquisition part 1; 9 SBR 2024 Sep L2.1-L2.2 Chpt 11 IFRS 3 Asset acquisition part 2 plus steps to apply in a BUSINESS COMBINATION;IFRS 3 & 10 exercises + application of ifrs 13 + treatment of associates; 10 SBR 2024 Sep L3.1-L3.2 Chp 12 Step Acquisition – control is achieved Part 1&2; 11 SBR 2024 Sep L4.1-L4.2 Chp 12 Step Acquisition – significant influence + control is retained Part 1 & 2; 12 SBR 2024 Sep L5.1-L5.3 Chp 13 Step disposal – Control is lost Part 1, 2 & 3; 13 SBR 2024 Sep L6.1-L6.3 Chp 13 Step disposal-control is retained + deemed disposal;Deemed disposal (Part 2) + ethics issues;Chp 14 IFRS 5 non current assets held for sale + discontinued operations; 14 SBR 2024 Sep L7.1-L7.2 Chp 15 Joint arrangement: Joint operation + exercises;Joint arrangement: Joint venture + Mock Exam 3 Q1 worked excel; 15 SBR 2024 Sep L8.1-L8.2 Chp 15 Mock Exam 3 Q1 worked excel exercise Part 2;Chp 16 Foreign transactions & entities, including foreign operations Part 1; 16 SBR 2024 Sep L9.1-L9.3 Chp 16 Foreign operations-Part 2;Goodwill on foreign operation + consolidation of subsi;Monetary items part of net investment in foreign operation plus summary – conclusion; 17 SBR 2024 Sep L10.1-L10.3 Chp 17 IAS 7 introductory comments + revision;Consolidated SOCF – various scenario;Exercises – disclosures – analysis interpretation-criticism of IAS 7-summary-other issues; 18 SBR 2024 Sep L11.1-L11.2 Chpt 7 IAS 12 Part 1 current tax + deferred tax principles + exercises;IAS 12 Part 2 Deferred tax principles + exercises; 19 SBR 2024 Sep L12.1-L12.2 Chpt 7 recognition + IRE + measurement + exercises (including leases);Grp FS + other temp diff + presentation; 20 SBR 2024 Sep No videos Only a template
