ACCA FR FULL COURSE

ACCA Financial Reporting – Major Chapters 0:00 — Regulatory & Conceptual Framework — IFRS setting, institutions, harmonisation 1:20 — Conceptual Framework & Approaches — principles- vs rules-based; objectives 2:58 — Qualitative Characteristics — relevance, faithful representation, comparability, etc. 4:42 — Elements of Financial Statements — assets, liabilities, equity, income, expenses 6:39 — Measurement Bases & Capital Maintenance — historical cost, current cost, PV 9:24 — Fair Value (IFRS 13) — definition, techniques, hierarchy (Levels 1–3) 11:23 — Groups & Consolidation (IFRS 10) — control, uniform policies, consolidation rules 14:26 — Investment Property (IAS 40) — cost vs fair value model, transfers 17:58 — Borrowing Costs (IAS 23) — capitalisation rules and examples 20:28 — Property, Plant & Equipment (IAS 16) — initial recognition, subsequent measurement & depreciation 38:23 — Intangible Assets (IAS 38) — cost vs revaluation, amortisation, useful lives 41:28 — Impairment (IAS 36) — recoverable amount, CGUs, allocation of impairment 48:41 — Agriculture (IAS 41) — biological assets, produce, fair value treatment 51:59 — Inventories (IAS 2) — cost formulas, NRV, FIFO/AVCO (LIFO disallowed) 58:24 — Financial Instruments (IFRS 9 / IAS 32 / IFRS 7) — classification, measurement, EIR, derecognition 1:17:48 — Leases (IFRS 16) — ROU asset, lease liability, initial & subsequent measurement, sale-leaseback 1:27:40 — Events After the Reporting Period (IAS 10) — adjusting vs non-adjusting events 1:29:12 — Provisions & Contingencies (IAS 37) — recognition, measurement, types of provisions 1:35:55 — Income Taxes (IAS 12) — current tax, deferred tax, temporary differences 1:43:20 — Accounting Policies, Estimates & Errors (IAS 8) — retrospective vs prospective, prior-period errors 1:48:19 — Non-Current Assets Held for Sale & Discontinued Ops (IFRS 5) — classification, measurement, presentation 1:55:20 — Earnings per Share (IAS 33) — basic & diluted EPS, adjustments for is