ACCA Strategic Business Reporting (SBR) Plan - Online Colm .

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTopic No.IntroSyllabus TopicDetails- Syllabus Overview- Exam Day Techniques- Useful Links- Tutor Notes- Course ForumTopic 1The Financial Reporting Framework Financial Reporting FrameworkQuestions in ClassTopic 2B. Reporting the FinancialPerformance of A RangeEntitiesIFRS 15 - Revenue RecognitionTutorial Q – Deluxe CaravansTopic 3C. Fundamental Ethical andProfessional PrinciplesEthics –Tutorial Q - KelshallComplete?Moral Philosophy and Theory inEthicsEthics in OrganisationsTopic 4A. F. The Impact of Changesand Potential Changes inAccounting RegulationEnvironmental & Social ReportingNon-financial reporting standardsObjectives of EnvironmentalReportingBenefits of Environmental andSocial ReportingACCAwww.studyonline.iePage 1

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTopic 5C. Reporting the FinancialPerformance of a range of EntitiesNon-Current AssetsPart 1: IAS 16 –Tutorial Q - Jay CoPart 2: IAS 23 – Borrowing CostsTutorial Q - Pendle Co.Part 3: IAS 38 – Intangible AssetsTutorial Q - Cardiff CoPart 4: IAS 36 - ImpairmentTutorial Qs - IAS 36Part 5: IAS 20 – Govt GrantsPast Exam Q - IAS 20: Q2 (A)December 2012Part 6: IAS 40Past Exam Q - IAS 40: Q3 (B)June 2013Tutorial Q - Camel TelecomTopic 6C. Reporting the FinancialPerformance of a range of EntitiesIAS 19: Employee Benefits –Tutorial Q - (DB Plans): Radost(A) and (B)Topic 7C. Reporting the FinancialPerformance of a range of EntitiesIAS 12 – TaxTutorial Q – IndividualCompany and DTTutorial Q – Group and DTACCAwww.studyonline.iePage 2

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingPart 2 – DT and Groups: UseSimple Example for FVAdjustments , and URPPart 3 - Other P2 Level TemporaryDifferencesPart 4 – Recognition, Measurement,PresentationTopic 8C. Reporting the FinancialPerformance of a range of EntitiesFinancial InstrumentsPart 1: Intro and IFRS 7 DisclosuresPart 2:IAS 32: Defintions,Compound Financial InstrumentsPart 3:IFRS 9 - Measurement,Derecognition,ACCAPart 4IFRS 9 - Derivatives,Reclassification.Tutorial Q1 – Palermo – IFRS 9Part 5Tutorial Q2 – Traveler – IFRS 9www.studyonline.iePage 3

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingOffsetting, Embedded DerivativesPart 6ImpairmentPart 7 – Hedging –Topic 9Topic 10F. The Impact of Changes andPotential Changes in AccountingRegulationC. Reporting the FinancialPerformance of a range of EntitiesTutorial Q3 – Ashanti - IFRS 9- ImpairmentTutorial Q4 – Cashflow Hedge –AIRFLYTutorial Q4A – Fair ValueHedge – AIRFLYIFRS 13 – Fair Value MeasurementIFRS 2 –Part 1 – Equity SettledPart 2 – Equity SettledPart 3 – Cash SettledPast Exam Q1. Q2 (C) - June2012 (Cash Settled Share BasedPayment)Past Exam Q2. Q1 - June 2014Part 7 (Equity Settled ShareBased Payment)Part 4: Choice of SettlementPart 5: IFRS 2 and Deferred TaxACCAwww.studyonline.iePage 4

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingPart 6: Vesting Conditions (NonMarket and Market Conditions)Part 7: ModificationsCancellations and ReplacementsTopic 11C. Reporting the FinancialPerformance of a range of EntitiesTopic 12C. Reporting the FinancialPerformance of a range of EntitiesTopic 13C. Reporting the FinancialPerformance of a range of EntitiesIAS 37 –Tutorial Q1 : EnvironmentalProvisionIAS 10 – Events after the ReportingPeriodIFRS 16Part 1: Introduction, Lease inArrears (Lessee Accounting), Leasein Advance (Lessee Accounting) ,Lessor AccountingPart 2: Sale and Leaseback andImplications of IFRS 16ACCAwww.studyonline.ieExam Q1. Q2 June 2012 - PartDTutorial Q1. Lease in ArrearsTutorial Q2. Lease in AdvanceTutorial Q3. Sale and Leaseback(Tutorial Qs on pages 180-186of tutor notes)Exam Q1. P&R Kit Q22 – Leasein Arrears (Sugar Co.)Exam Q2. P&R Kit Q23 part C– Sale and Leaseback (Havanna)Page 5

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingExam Q3. Q13 of BPP StudyText – “Eastway” – “Control” asper IFRS 16Topic 14Financial Statements of Groups ofEntitiesRevision of Basic GroupAccounting Part 1: Conceptual Introduction toGroup AccountsTutorial Q. Bailey (Revision ofBasic Groups)Part 2: Definition of “Control” asper IFRS 10 and Edwards ControlTutorial QuestionPart 3: Different Reporting Dates,Exclusion of Subsidary fromTemporary Control, InvestmentEntities ,Exemption from PreparingGroup Accounts AssociateACCAwww.studyonline.iePage 6

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTopic 15D. Financial Statements of Groupsof EntitiesChanges in Group Structures – StepDisposalsPart 1 - Tutorial Q1 – Sub toAssociate – Amber/ByrnePart 2 - Tutorial Q2 – Amber/Byrne– Control RetainedTutorial Q.Q21 of Study Text (Holmes &Deakin – Disposal but ControlRetained and TaxPart 3 - Changes in DirectOwnership – Run through LectureNotesTopic 15AACCAChanges in Group Structures – StepAcquisitionPart 1 - Intro to Step Acquisition &No Control to ControlTutorial Q1. Step Acquisition –JeremyPart 2 – Control to ControlTutorial Q2. Step Acquisition –Jeremywww.studyonline.iePage 7

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTopic 16C. Reporting the FinancialPerformance of Range of EntitiesIFRS 5Tutorial Q1. BalboaTopic 17D. Financial Statement of Groups of Foreign Currency Transactions andEntitiesEntities (IAS 21)Part 1 – Intro and Tutorial Q1 San FranciscoPart 2 – FX and Group AccountsPart 3: Net Investment in a ForeignOperation then tutorial Q4 toexplain Part 3Topic 18ACCAD. Financial Statement of Groups of Group Statement of Cashflow EntitiesIntroductionwww.studyonline.ieTutorial Q2. Bennie and Jennie(FX and Group Accounts)Tutorial Q3. Harvard Q23 (page618 of Study Text)Tutorial Q4. GabbyTutorial Q1. J/K Ltd – IncludesAcquisition of SubsidaryPage 8

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTutorial Q2. Coloumbus –Disposal of SubsidaryTutorial Q3. Porter –Acquisition of SubsidaryTutorial Q4. P Group –Acquisition of SubsidaryTopic 19C. Reporting the FinancialPerformance of a Range of Entities;Performance ReportingF. The Impact of Changes andPotential changes in AccountingRegulation,Part 1 –Part 2 – Operating Segments,Management Commentary IAS 34Interim Financial ReportingE: Interpreting financial statementsfor Different StakeholdersTopic 20ACCAB. The Financial ReportingFrameworkF. The Impact of Changes andPotential changes in AccountingRegulationCurrent Developments-International Convergence and FirstTime Adoption of AccountingStandards and Current Projectswww.studyonline.iePage 9

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingTopic 21C. Reporting the FinancialPart 1: Intro to Specialised EntitiesPerformance of A Range of EntitiesTutorial Q1. HansluftaPart 2: IAS 41 Agriculture Topic 22Topic 23Topic 24ExamPreparationMock ExamACCAPart 3: ReconstructionsC. Reporting the FinancialReporting for SME’sPerformance of A Range of EntitiesPart 1: Intro, Differential Reporting,Differences between Full IFRS andIFRS for SME’sTutorial Q1.Smerk –C. Reporting the FinancialIAS 24 – Related Party DisclosuresPerformance of A Range of EntitiesD. Financial Statements of GroupsIFRS 11 – Joint Arrangementsof EntitiesPart 1 & Part 2RevisionExam PreparationMock Exam Submissionwww.studyonline.ieP a g e 10

ACCA Strategic Business Reporting (SBR) Plan - OnlineColm Foley B.Comm, FCA, Msc. AccountingPerformance ObjectivesPO1 – ETHICS AND PROFESSIONALISMPO2 – STAKEHOLDER RELATIONSHIP MANAGEMENTPO6 – RECORD AND PROCESS TRANSACTIONS AND EVENTSPO7 – PREPARE EXTERNAL FINANCIAL REPORTSPO8 – ANALYSE AND INTERPRET FINANCIAL REPORTSIndicative Learning Hours Per Section on Course PageSyllabus SectionIntroductionSection ASection BSection CSection DSection FExam PreparationMock ExamTotalACCAIndicative Learning Hours (Teaching Hours * 3)112546020759222www.studyonline.ieP a g e 11

ACCA Strategic Business Reporting (SBR) Plan - Online Colm Foley B.Comm, FCA, Msc. Accounting . ACCA www.studyonline.ie Page 10. Topic 21 C. Reporting the Financial Performance of A Range of Entities Part 1: Intro to S