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雷达卡
Introduction to the ACCA FinancialReporting (FR)
CONCEPTUAL AND REGULATORY FRAMEWORK
Chapter 1
1. Framework –introduction [11m]
2. Framework –objectives and qualitative characteristics [14m]
3. Framework –definitions and recognition [8m]
4. Framework –measurement [15m]
5. Framework –capital maintenance [12m]
6. Framework –examples [16m]
Chapter 2
Regulatoryframework [15m]
PUBLISHED COMPANY ACCOUNTS
Chapter 3
1. Presentation offinancial statements – introduction [11m]
2. Presentation offinancial statements – SFP and SPLOCI [17m]
3. Presentation offinancial statements – Example 1 (revision) [37m]
Chapter 4
1. Statement ofcash flows – introduction [23m]
2. Statement ofcash flows – question approach [11m]
3. Statement ofcash flows – Example 1 (revision) [29m]
ACCOUNTING STANDARDS
Chapter 5
1. PPE –Introduction [12m]
2. PPE –revaluation upwards [20m]
3. PPE –revaluation downwards [15m]
4. PPE –depreciation [10m]
5. PPE – FinancialStatements and PPE [18m]
1. Borrowing costs– introduction [6m]
2. Borrowing costs– specific borrowings example [7m]
3. Borrowing costs– general borrowings example [7m]
Governmentgrants [14m]
Investmentproperty [21m]
Chapter 6
1. Intangibles –Introduction [21m]
2. Intangibles –Example 1 [2m]
3. Intangibles –Example 2 [6m]
4.Intangibles– Example 3 [5m]
Chapter 7
1. Impairments –External vs. Internal Indicators [6m]
2. Impairments –Impairment review [13m]
3. Impairments –Impairment (specific asset) [15m]
4. Impairments –Impairment (CGU) [16m]
Chapter 8
1. IFRS 5 – Introduction [6m]
2. IFRS 5 – NCA-HFS [11m]
4. IFRS 5 – Discontinuedoperations [18m]
Chapter 9
1.IAS 8 –Introduction [12m]
2. IAS 8 – Example(errors) [17m]
Chapter 10
1.Inventory– Introduction [6m]
2. Inventory –Examples [10m]
3. Agriculture [11m]
Chapter 11
1. Financialinstruments – introduction [12m]
2. Financialinstruments – financial assets [8m]
3. Financialinstruments – Example (FVTPL and FVTOCI) [21m]
4. Financialinstruments – Example (amortised cost) [24m]
5. Financialinstruments – financial liabilities [20m]
6. Financialinstruments – convertible debentures [23m]
7. Financialinstruments – disclosure [11m]
Chapter 12
1. Leases –Introduction [5m]
2. Leases – lowvalue and short life exemption [12m]
3. Leases –accounting treatment [8m]
4. Leases – Example [16m]
5. Leases – saleand leaseback [11m]
6.Leases –sale and leaseback Example (at fair value) [16m]
7. Leases – saleand leaseback Example (not at fair value) [11m]
Chapter 13
1. IAS 37 –provisions and contingent liabilities [23m]
2. IAS 37 –specific provision scenarios [19m]
Chapter 14
1. Events after thereporting date [10m]
Chapter 15
1. IAS 12 –Introduction [10m]
2. IAS 12 –deferred tax [10m]
3. IAS 12 – Example(excl. deferred tax) [12m]
4. IAS 12 –deferred tax accounting [11m]
5. IAS 12 – Example(incl. deferred tax) [12m]
6. IAS 12 – Example(accelerated capital allowances) [13m]
7. IAS 12 –deferred tax and revaluations [14m]
Chapter 16
1. Revenue –contract and performance obligations [11m]
3. Revenue –allocation [5m]
4. Revenue –recognition [8m]
5. Revenue –Example (LiverTech) [8m]
Chapter 17
1. IAS 21 –Introduction [14m]
2. IAS 21 – Example [15m]
Chapter 18
Fair value (IFRS13) [12m]
Chapter 19
1. EPS – Basic EPSIntroduction [11m]
2. EPS – Basic EPSExample [26m]
3. EPS – dilutedEPS Introduction [7m]
4. EPS – dilutedEPS Example [12m]
ANALYSIS AND INTERPRETATION
Chapter 20
1. Financialperformance Introduction [17m]
2. Financialperformance – margins [9m]
3. Financialperformance – asset turnover and ROCE [11m]
4. Financialperformance – Example
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