. ACCA Financial Reporting Video Series

Download FR Syllabus Guide PDF Download Lecture Notes
CHAPTER 1
1. IASB Framework [8 minutes] Watch Lecture 1
2. Objectives of financial reporting [6 minutes] Watch Lecture 2
3. Qualitative characteristics [8 minutes] Watch Lecture 3
4. Financial statements - Reporting entity [6 minutes] Watch Lecture 4
5. Elements of financial statements [8 minutes] Watch Lecture 5
6. Recognition + Derecognition [5 minutes] Watch Lecture 6
7. Measurements [13 minutes] Watch Lecture 7
8. Presentation and disclosures [4 minutes] Watch Lecture 8
9. Capital Maintenances [11 minutes] Watch Lecture 9
10. Chapter 1 Examples [14 minutes] Watch Lecture 10
CHAPTER 2
11. Regulatory Reporting framework [15 minutes] Watch Lecture 11
CHAPTER 3
12. Presentation of financial statements (FS) – Intro [11 minutes] Watch Lecture 12
13. Presentation of FS – SFP and SPLOCI [17 minutes] Watch Lecture 13
14. Presentation of FS – Example 2 [37 minutes] Watch Lecture 14
15. Presentation of FS – SOCE [10 minutes] Watch Lecture 15
16. Presentation of FS – Example 3 [9 minutes] Watch Lecture 16
CHAPTER 4
17. Statement of cash flows – Intro [23 minutes] Watch Lecture 17
18. Statement of cash flows – exam approach [11 minutes] Watch Lecture 18
19. Statement of cash flows – example [29 minutes] Watch Lecture 19
CHAPTER 5
20. Property Plant Equipment – Intro [12 minutes] Watch Lecture 20
21. Property Plant Equipment – Revaluation 1 [20 minutes] Watch Lecture 21
22. Property Plant Equipment – Revaluation 2 [15 minutes] Watch Lecture 22
23. Property Plant Equipment – Depreciation [10 minutes] Watch Lecture 23
24. Property Plant Equipment – FS and PPE [18 minutes] Watch Lecture 24
25. Borrowing Cost – Intro [6 minutes] Watch Lecture 25
26. Borrowing Cost – Specific Borrowing Ex [7 minutes] Watch Lecture 26
27. Borrowing Cost – General Borrowing Ex [7 minutes] Watch Lecture 27
28. Borrowing Cost – Net Borrowing Costs [7 minutes] Watch Lecture 28
29. Government Grant [14 minutes] Watch Lecture 29
30. Investment Property [21 minutes] Watch Lecture 30
CHAPTER 6
31. Intangibles IAS 38 – Intro [21 minutes] Watch Lecture 31
32. Intangibles IAS 38 – Ex 1 [2 minutes] Watch Lecture 32
33. Intangibles IAS 38 – Ex 2 [6 minutes] Watch Lecture 33
34. Intangibles IAS 38 – Ex 3 [6 minutes] Watch Lecture 34
CHAPTER 7
35. Impairment – External Internal Indicators [6 minutes] Watch Lecture 35
36. Impairment – Impairment Reviews [13 minutes] Watch Lecture 36
37. Impairment – Specific Assets [15 minutes] Watch Lecture 37
38. Impairment – Cash Generating Unit CGU [16 minutes] Watch Lecture 38
CHAPTER 8
39. IFRS 5 – Introduction [6 minutes] Watch Lecture 39
40. IFRS 5 – NCA Held For Sale [11 minutes] Watch Lecture 40
41. IFRS 5 – NCA Held For Sale Ex [10 minutes] Watch Lecture 41
42. IFRS 5 – Discontinued Operations [18 minutes] Watch Lecture 42
CHAPTER 9
43. IAS 8 – Introduction [12 minutes] Watch Lecture 43
44. IAS 8 – Example 1 [17 minutes] Watch Lecture 44
45. IAS 8 – Example 2 [10 minutes] Watch Lecture 45
CHAPTER 10
46. Inventory – Introduction [6 minutes] Watch Lecture 46
47. Inventory – Example [10 minutes] Watch Lecture 47
48. Agriculture – Introduction [11 minutes] Watch Lecture 48
CHAPTER 11
49. Financial Instruments – Introduction [12 minutes] Watch Lecture 49
50. Financial Instruments – Financial Assets [8 minutes] Watch Lecture 50
51. Financial Instruments – FVTPL and FVTOCI Ex [14 minutes] Watch Lecture 51
52. Financial Instruments – Amortised Cost Ex [24 minutes] Watch Lecture 52
53. Financial Instruments – Financial Liabilities Ex [20 minutes] Watch Lecture 53
54. Financial Instruments – Convertible Debentures [21 minutes] Watch Lecture 54
55. Financial Instruments – Disclosures [11 minutes] Watch Lecture 55
CHAPTER 12
56. Leases – Introduction [5 minutes] Watch Lecture 56
57. Leases – Low value and Short life Exemptions [12 minutes] Watch Lecture 57
58. Leases – Accounting Treatment [8 minutes] Watch Lecture 58
59. Leases – Example [16 minutes] Watch Lecture 59
60. Leases – Sale and Leaseback [11 minutes] Watch Lecture 60
61. Leases – Sale and Leaseback FV [16 minutes] Watch Lecture 61
62. Leases – Sale and Leaseback no FV [11 minutes] Watch Lecture 62
CHAPTER 13
63. IAS 37 – Provisions & Contingent liabilities [23 minutes] Watch Lecture 63
64. IAS 37 – Best Estimate [9 minutes] Watch Lecture 64
65. IAS 37 – PV Measurement [10 minutes] Watch Lecture 65
66. IAS 37 – Specific Provisions [19 minutes] Watch Lecture 66
67. IAS 37 – Restructuring Example [3 minutes] Watch Lecture 67
68. IAS 37 – Contingent Assets [5 minutes] Watch Lecture 68
CHAPTER 14
69. Events after the Reporting Date [10 minutes] Watch Lecture 69
CHAPTER 15
70. IAS 12 – Introduction [10 minutes] Watch Lecture 70
71. IAS 12 – Deferred Tax [10 minutes] Watch Lecture 71
72. IAS 12 – Deferred Tax Ex 1 [12 minutes] Watch Lecture 72
73. IAS 12 – Deferred Tax Accounting [11 minutes] Watch Lecture 73
74. IAS 12 – Deferred Tax Ex 2 [12 minutes] Watch Lecture 74
75. IAS 12 – Deferred Tax Ex 3 [13 minutes] Watch Lecture 75
76. IAS 12 – Deferred Tax Revaluation [14 minutes] Watch Lecture 76
CHAPTER 16
77. Revenue – Contract and Performance Obligation [11 minutes] Watch Lecture 77
78. Revenue – Transaction Price [5 minutes] Watch Lecture 78
79. Revenue – Allocation [5 minutes] Watch Lecture 79
80. Revenue – Recognition [8 minutes] Watch Lecture 80
81. Revenue – Example [8 minutes] Watch Lecture 81
CHAPTER 17
82. IAS 21 – Introduction [14 minutes] Watch Lecture 82
82. IAS 21 – Example [15 minutes] Watch Lecture 83
CHAPTER 18
83. IFRS 13 – Fair Value [12 minutes] Watch Lecture 83
CHAPTER 19
84. Earning Per Share – Basic EPS Intro [11 minutes] Watch Lecture 84
85. Earning Per Share – Basic EPS Example [24 minutes] Watch Lecture 85
86. Earning Per Share – Diluted EPS Intro [7 minutes] Watch Lecture 86
87. Earning Per Share – Diluted EPS Example [12 minutes] Watch Lecture 87
CHAPTER 20
88. Financial performance – Introduction [17 minutes] Watch Lecture 88
89. Financial performance – Margins [9 minutes] Watch Lecture 89
90. Financial performance – Asset Turnover ROCE [11 minutes] Watch Lecture 90
91. Financial performance – Example 1 [3 minutes] Watch Lecture 91
92. Financial performance – Example 2 [12 minutes] Watch Lecture 92
CHAPTER 21
93. Financial Position – Liquidity & Working Capital [14 minutes] Watch Lecture 93
94. Financial Position – Liquidity & Working Capital Ex 1 [4 minutes] Watch Lecture 94
95. Financial Position – Liquidity & Working Capital Ex 2 [24 minutes] Watch Lecture 95
96. Financial Position – Gearing & Interest cover [6 minutes] Watch Lecture 96
CHAPTER 22
97. Ratio Analysis – Investor [10 minutes] Watch Lecture 97
98. Ratio Analysis – Investor Example [7 minutes] Watch Lecture 98
99. Ratio Analysis – Limitations [9 minutes] Watch Lecture 99
CHAPTER 23
100. Group SFP – Basic Consolidation [20 minutes] Watch Lecture 100
101. Group SFP – NCI [17 minutes] Watch Lecture 101
102. Group SFP – Goodwill [21 minutes] Watch Lecture 102
103. Group SFP – Consolidation Ex 1 [15 minutes] Watch Lecture 103
104. Group SFP – Other Reserves [10 minutes] Watch Lecture 104
105. Group SFP – Consolidation Ex 2 [15 minutes] Watch Lecture 105
106. Group SFP – Intra Group Transactions [11 minutes] Watch Lecture 106
107. Group SFP – Unrealised Profit [11 minutes] Watch Lecture 107
108. Group SFP – PUPs Example [19 minutes] Watch Lecture 108
109. Group SFP – NCA PUPs [6 minutes] Watch Lecture 109
110. Group SFP – FV Adjustment [13 minutes] Watch Lecture 110
111. Group SFP – Share for Share Exchange [10 minutes] Watch Lecture 111
112. Group SFP – Deferred Consideration [18 minutes] Watch Lecture 112
113. Group SFP – Other Issues Consideration [6 minutes] Watch Lecture 113
CHAPTER 24
114. Group SPL – Basic consolidation [8 minutes] Watch Lecture 114
115. Group SPL – Proforma working [7 minutes] Watch Lecture 115
116. Group SPL – MYA Example [14 minutes] Watch Lecture 116
117. Group SPL – Consolidation Adjustments [11 minutes] Watch Lecture 117
CHAPTER 25
118. IAS 28 Associates – Introduction [13 minutes] Watch Lecture 118
119. IAS 28 Associates – PUPs [7 minutes] Watch Lecture 119
120. IAS 28 Associates – Significant influence [5 minutes] Watch Lecture 120