ACCA P2 Strategic Business Reporting (SBR-INT/UK) Notes (September 2021 - June 2022 Exams)

OpenTutition. — 153 p.Strategic Business Reporting (SBR-INT/UK):
Conceptual and regulatory framework.
IASB Conceptual Framework.
Regulatory Framework.
Published company accounts.
Presentation of Financial Statements (IAS 1).
Group accounts.
Basic group structures.
Joint Arrangements (IFRS 11).
Changes in group structure.
Foreign currency (IAS 21).
Group statement of cash flows.
Accounting standards.
Non-current assets.
Intangible assets (IAS 38).
Impairments (IAS 36).
Non-current assets held for sale and discontinued operations (IFRS 5).
Employee benefits (IAS 19).
Share based payments (IFRS 2).
Financial Instruments (IAS 32, IFRS 7 and IFRS 9).
Fair Value (IFRS 13).
Operating segments (IFRS 8).
Revenue from contracts with customers (IFRS 15).
Leases (IFRS 16).
Inventory and Agriculture.
Deferred tax (IAS 12).
First time adoption (IFRS 1).
Provisions, contingent assets and liabilities (IAS 37).
Events after the reporting date (IAS 10).
Accounting policies, changes in accounting estimate and errors (IAS 8).
Related parties (IAS 24).
Earnings per share (IAS 33).
Interim financial reporting (IAS 34).
Small and medium sized entities.
Integrated Reporting <IR>.
Ethics and current developments.
Ethics.
Management Commentary and Interpretation of Financial Statements.
Current issues.
ACCA paper SBR UK VS IFRS differences.
Answers.