ACCA Results out tomorrow!
1:29
4 ай бұрын
ACCA FR Study Plan June 2024
40:35
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@jagnoork.15
@jagnoork.15 6 сағат бұрын
Ma’am tmr is my f3 exam and I am very nervous pls guide me
@anshtyagi5854
@anshtyagi5854 7 сағат бұрын
The students who are not enrolled in your courses, Will they get the access of mocks and live videos on 25th and 28th..
@anshtyagi5854
@anshtyagi5854 7 сағат бұрын
And If yes then how we get access (of mocks and live classes ) ? Is it live on youtube or not ?
@collinsghenghan325
@collinsghenghan325 17 сағат бұрын
Thank you Ma
@kavya7971
@kavya7971 2 күн бұрын
cant thank u enoughhh!!!!
@kubwayofaustin7494
@kubwayofaustin7494 2 күн бұрын
Well explained, thank you
@mohammedaboobacker9203
@mohammedaboobacker9203 2 күн бұрын
00:31 Introduction to Grand Revision for ACCA SBR and FR March 2024 03:37 Conceptual framework is the basis for success in SBR and FR topics. 08:35 Consideration of economic substance over legal form in IFRS standards. 10:58 IFRS 9 and measurement basis 16:32 Share-based payment requires careful consideration of expense and equity 18:47 Criteria for recognizing intangible assets and investment properties 23:34 Difference between Revaluation Model and Fair Value Model for Investment Property 26:00 Accounting for Brand and Intangible Assets 30:38 Asset impairment can be reversed up to the carrying amount without impairment loss. 32:56 Calculation of capitalization rate and standards of IFRS 5 37:25 Flexibility in applying IFRS 5 39:50 IFRS 15 was needed to prevent frauds and address criticisms of the previous standard 44:05 Accounting for significant financing components and cash payable to customer 46:19 Noncash consideration involves calculating fair value of services or goods received. 50:49 Refer to the contract for enforceable right to payment 52:53 Conditions to create a contract asset 57:02 Contract liabilities and assets in revenue recognition 59:26 Understanding sales vs. repurchase agreements in accounting 1:03:59 Handling additional goods and services for existing customers 1:05:58 IFRS 16 Lease Accounting Basics 1:10:45 Accounting for lease liability and landlord's accounting 1:13:04 Accounting treatment of receivables similar to lease liabilities 1:17:39 Accounting for asset transfer and lease 1:19:58 Understanding financial liabilities and assets under IFRS 9 1:33:05 Accounting treatment for financial assets includes methods like amortized cost, Fair Value through OCI, and Fair Value through PNL 1:35:14 Different methods for accounting financial assets 1:39:34 IFRS 9 guidelines for valuation and treatment of convertible debentures 1:41:45 Liabilities are accounted for based on amortized cost or fair value through profit and loss 1:46:11 Creation of expected loss allowance on debt financial assets 1:48:23 Handling loss allowance in Fair Value through OCI 1:53:11 Purchasing credit-impaired asset under IFRS 9 1:55:24 Understanding future contracts and executory contracts 1:59:38 Fair value hedge and cash flow hedge explained 2:02:04 The objective of hedging instrument is to net off the gain or loss of the hedged item. 2:06:38 Group balance sheet preparation and group structure identification 2:08:48 Understanding the concept of associate and control in accounting 2:13:26 Goodwill impairment allocation to NCI in proportionate Goodwill scenario 2:15:34 Understanding Goodwill Calculation and NCI in Group Accounts 2:20:50 Effect of Intra-group transactions on Group Statement of Profit and Loss 2:23:17 Understanding group structure changes in ACCA SBR 2:28:28 Calculating decrease in NCI using unitary method 2:31:13 Calculating increase in Non-controlling Interest (NCI) 2:36:15 Understanding IS21 rules for foreign subsidiary accounting 2:49:34 Determining functional currency crucial for group with foreign subsidiary 2:54:13 Net assets retranslated at different rates 2:56:29 Explanation of adjustments in group statement of cash flow 3:00:46 Calculating net cash flow through inventory adjustments 3:03:07 Adjust opening balance for working capital movements 3:07:32 Calculation of share options for employees based on vesting period 3:09:39 Fair value is crucial in share-based payments. 3:14:48 Importance of asset ceiling and prudence in surplus management 3:17:03 Key points on amendments to pension obligations and settlements 3:21:26 DTA and DTL in business combination 3:23:45 Application of prudence and rules for identifying operating segments 3:28:15 Understanding the three levels of fair value assessment 3:30:20 Prepare for SBR exam with debrief and standard revision 3:34:55 Best wishes for SBR and FR Grand Revision March 2024
@bhavyagupta1230
@bhavyagupta1230 2 күн бұрын
Mam please super 20 questions for aa
@prakritipandey8049
@prakritipandey8049 3 күн бұрын
For AA too
@nailatp8238
@nailatp8238 3 күн бұрын
Will it be valid for the coming September exam , I find this very helpful!☺
@Jyotsana-d4v
@Jyotsana-d4v 3 күн бұрын
Ma'am can you please share the pdf in the video....
@MichelleGrant-bs8zu
@MichelleGrant-bs8zu 3 күн бұрын
mam we want mock for fr Request from Pakistan
@user-qz5mt8pv1t
@user-qz5mt8pv1t 3 күн бұрын
Mam where are your 50 mcqs marathon questi9n
@marytheresa.k.a
@marytheresa.k.a 3 күн бұрын
Ma’am for SBL too
@RoyHoney-j2m
@RoyHoney-j2m 3 күн бұрын
Are super 20 questions come in exam
@juhiaggarwal16
@juhiaggarwal16 3 күн бұрын
Really love you're dedication towards your students !
@krazy.krafters
@krazy.krafters 3 күн бұрын
Please correct me if I'm wrong, but aren't all these separate questions? Three names in one row are three questions right. I can't find some of them, neither in study hub nor kaplan exam kit, please let me know where can I look up, thanks!
@krazy.krafters
@krazy.krafters 3 күн бұрын
Questions that I can't find - Peaches, Bunk, Raven, Magpie setter, Dasset, Coral, Butler, Grohl, Jovi, Gilan, Crocus, Jolie , if someone knows, please share.
@user-mx8xn1bq4e
@user-mx8xn1bq4e 3 күн бұрын
Mam super 20qns also for AA😊
@santonkibani3311
@santonkibani3311 3 күн бұрын
❤❤❤❤
@kirtibansal5969
@kirtibansal5969 4 күн бұрын
Mam kindly post important questions and topics for FR as I'm very nervous 😔
@sofoklissofokleous9722
@sofoklissofokleous9722 4 күн бұрын
where we can find these q's?
@memyacca389
@memyacca389 4 күн бұрын
Hi Taswita its only 18 questions highlighted not 20 if I am not wrong 2 are missing in list please provide it.
@sknbbx
@sknbbx 5 күн бұрын
I understood the difference between Certif in IFRS and DIP IFRS..thanks
@laimab9591
@laimab9591 6 күн бұрын
Great presentation ❤❤❤
@shagunmahajan9269
@shagunmahajan9269 6 күн бұрын
Best SBL teacher you know?
@pradeepraja5342
@pradeepraja5342 7 күн бұрын
Tash come in full screen sometimes 😢# so that we can see and study with more energy
@dishasrivastava4221
@dishasrivastava4221 7 күн бұрын
Heloo ma'am im fresher n pursuing bcom.....i want to prepare for ACCA plzz guide me from where may i begin.......please reply
@farisnaha01
@farisnaha01 7 күн бұрын
Can someone please share their BPP kit ? Please help a brother out 🤗
@anoopgeorge1635
@anoopgeorge1635 7 күн бұрын
I dont had any idea about how to approach the section A part question before watching this video..Thank you for this valuable lesson!❤
@sejalparab1428
@sejalparab1428 8 күн бұрын
Can you tell us how to write AAA answers ?
@varshavarshu32
@varshavarshu32 8 күн бұрын
Hi Kindly post for FR too mam. Thankyou.
@jingdongyu2055
@jingdongyu2055 9 күн бұрын
Dear Tashwita Gupta, I am very confused this question: I just make an example which its amount may be illogical , just an illustration of the question. A company has several CGUs (Retail shops), it leased a property for one of retail shop, each shop is a CGU. On Y/E 31 August 2024, company’s revenue has decreased significantly and it is going to perform impairment review. On 31 August 2024, Carrying amount : right of use assets £1500, fixtures and fittings: £1000, allocated central assets £500, Lease liability £1000, contractual annual lease payment £100 /annual. interest rate implicit in the lease 4% When calculation of VIU: 5 years cashflows project(discount rate 5%). It has some Cash inflows items: revenue from P/L and following determined assumption next 5 years. My questions: (1) On the cash outflow section: In this situation, do I need to put annual lease payments £100 into this VIU cash flow project at each year? (2) How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use? (3) If this shop’s property was purchased by owner and liability is not for lease , it is normal non current liability £1000. In this situation How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use? In the ACCA Study Hub: Impairment testing of a CGU said that “Liabilities are included in fair value less costs of disposal (and so in value in use and carrying amount) of a CGU where a prospective purchaser would be required to assume the liabilities.” In the answer about this question it said that “ In accordance with IAS 36, it may be necessary to consider liabilities to determine the recoverable amount of a CGU. This can occur if the disposal of a CGU requires the buyer to assume the liability. If this is the case, the carrying amount of the liability is deducted
@aisyahlim2940
@aisyahlim2940 9 күн бұрын
Hi mam, can you please share with us the super 20 questions for AFM too 🥹
@akim962
@akim962 9 күн бұрын
Very well explained and clear! Thank you
@santonkibani3311
@santonkibani3311 10 күн бұрын
❤❤❤❤
@rudra610_
@rudra610_ 10 күн бұрын
when is f7 super 20 going to come ?
@bhavyagupta1230
@bhavyagupta1230 10 күн бұрын
Mam also for f8 AA
@twilightsparkle5047
@twilightsparkle5047 10 күн бұрын
Good evening maam, can practicing these question, and doing mocks help us to secure a pass in the exam?
@juhimaurya513
@juhimaurya513 10 күн бұрын
Thankyou ma'am
@kiarokiaro7343
@kiarokiaro7343 10 күн бұрын
♥️♥️
@mohammedaboobacker9203
@mohammedaboobacker9203 10 күн бұрын
00:05 Overview of IFRS standards and revisions 02:44 IFRS standards for non-current assets include IS1 16 for property, plant, and equipment, intangible assets, investment property, government grants, and borrowing costs. 08:28 The cost model in accounting standards includes various components for recording assets. 11:43 Revaluation upward goes through OCI, downward through P&L. Fair value model involves fair valuing of assets at each reporting date. 17:58 Impairment involves comparing the carrying amount and recoverable amount of an asset. 20:28 CGU and Impairment Allocation in Accounting Standards 25:57 Calculate weighted average cost of capital 28:54 IFRS 5 Accounting Standards for Discontinued Operations 33:37 Accounting for present value, lease liability, and ROOU 36:21 Financial lease under IFRS involves derecognizing the asset and recording a receivable. 41:42 Calculation of ROU and journal entry for sales at fair value 44:17 Recognition of income when transfer is not a sale 49:26 Important steps in revenue recognition 52:08 Recording Revenue over time based on progress 57:09 Having a call option for repurchase does not meet the definition of a sale. 59:39 Call option signifies a lease, put option can be with or without obligation 1:05:07 Convertible debentures give bond holders the option to convert their loan into equity. 1:07:38 Equity instrument at fair value through OCI 1:12:47 Debt instrument accounting under IFRS 9 1:15:25 Hedging is like betting on fear 1:20:10 Hedging under IFRS 9 1:22:43 Hedging ratio must be appropriate for effective hedging 1:27:40 IFRS 2 deals with employee benefits and estimation of employee leaving 1:30:02 Calculation and adjustment of deficit figure 1:38:21 Control and consolidation principles in accounting 1:41:06 Working notes for IFRS accounting standards 1:46:10 Calculation of total notional Goodwill for allocation of impairment 1:48:34 Accounting for Goodwill and Group Transactions 1:53:45 Accounting treatment of joint arrangements under IFRS 1:56:35 Joint operation accounting treatment in IFRS
@mohammedaboobacker9203
@mohammedaboobacker9203 10 күн бұрын
👍
@ALEENASABU-f5j
@ALEENASABU-f5j 10 күн бұрын
Thanks for the session ❤
@sabeehaarshadh4215
@sabeehaarshadh4215 10 күн бұрын
Hi mam, Unable to find ACCA AFM super 20 questions
@femiaroyehun8321
@femiaroyehun8321 11 күн бұрын
How do i have access those pdf questions please Kindly assist
@ibadkhan3549
@ibadkhan3549 11 күн бұрын
Can Acca affiliate also apply for PG diploma and then apply for CPA for exemptions or is it necessary to become an Acca member first?
@ibadkhan3549
@ibadkhan3549 11 күн бұрын
Can Acca affiliate also apply for PG diploma and then apply for CPA for exemptions or is it necessary to become an Acca member first?
@ibadkhan3549
@ibadkhan3549 11 күн бұрын
Can Acca affiliate also apply for PG diploma and then apply for CPA for exemptions or is it necessary to become an Acca member first?
@meenachimuthuraman9843
@meenachimuthuraman9843 11 күн бұрын
hi maam can we get super 20 or 25 for AAA too pls
@Asl06icec0ld
@Asl06icec0ld 12 күн бұрын
Was waiting for this video. Needed it!!!!😅
@tomstanely
@tomstanely 12 күн бұрын
I have covered the syllabus and so far I have done 10 exam kit questions. But I keep forgetting parts of the standard, and Im unable to answer the questions properly. I think im getting around 40% of the answer correct. And I also have trouble giving extra details. But I'm hoping that I'll keep getting better.