21 July 2021

1 22 July 2021

2 23 July 2021

3 24 July 2021
4 25 July 2021

5 26 July 2021

6 27 July 2021

7 28 July 2021

8 29 July 2021

9 30 July 2021

10 31 July 2021

11 1 August 2021

12 2 August 2021
13 3 August 2021
14 4 August 2021
15 5 August 2021
16 6 August 2021
17 7 August 2021
18 8 August 2021

19 9 August 2021

10 August 2021
11 August 2021
12 August 2021
13 August 2021
14 August 2021
15 August 2021
16 August 2021
 AM
TOPIC REVIEWER

FAR:Development of Financial Reporting Framework,

Standard-Setting Bodies, Regulation of the Accountancy
Profession Amaya
FAR: PFRS 9 Financial Instruments (Financial Assets @FV
through P/L, @FV through OCI, Financial Assets at
Amortized Cost,PAS 28 (Investment in Associate)
Amaya
RFBT: Partnership JM Denila

RFBT: Corporation 1 JM Denila

FAR: (Presentation of Financial Statement) & PAS 34
(Interim Financial Reporting) Argawanon
FAR: PAS 2 (Inventories, Cost Flow, LCNRV, Gross Profit
and Retail Method ) Degollacion

FAR: PAS 7: (Cashflow Statement), Cash and other Cash

Equivalents, Bank Reconciliation, Petty Cash Fund
Argawanon
FAR: PAS 38 (Intangible Assets), Identifiable Intangible
Assets Degollacion
FAR:PAS 40 (Investment Property), PAS 41 (Biological
Assets) Argawanon

RFBT: Credit Transactions GF Malaya

FAR: PFRS 16 (Lease) Finance Lease, Operating Lease, Sale
and Leaseback, Salestype Lease, Direct Financing Lease
(Both lessee and lessor) Argawanon
FAR: PAS 19 Employee Benefits degollacion
FAR: (PAS 37) Provisions, Warranties, Customer Loyalty
Lleve
Programs, Liabilities in General
FAR: Bonds Payable, Effective Interest Method, Lleve
FAR: Shareholder's Equity, Retained Earnings Lleve
RFBT: SRC & SEC 2 JM Denila
FAR: PAS 8 (Accounting Policies, Changes in Accounting
Estimates and Errors) Argawanon
RFBT: Special Laws 2 JM Denila
FAR: PFRS 8 Operating Segments, Book Value Per Share,
PFRS 5 NCA held for Sale
degollacion
BREAK
Exam Date (Tentative)
RELEASE DATE

RETAKE CONDITIONAL (tentative)

First day of class - first day of adjustment

 PM
TOPIC REVIEWER

FAR: New Conceptual Framework

Amaya
FAR: PFRS 9 Financial Instruments (Financial
Assets @FV through P/L, @FV through OCI,
Financial Assets at Amortized Cost,PAS 28
(Investment in Associate) Amaya
RFBT: Cooperatives JM Denila
FAR:Receivables (Accounts Receivable, Notes
Receivable, Receivable Financing) Lleve
break

RFBT: Obligations GF Malaya

FAR: PAS 16 (PPE) PAS 23 (Borrowing Cost),
Land and Building, Depreciation, Impairment,
Revaluation Argawanon

RFBT: Contracts GF Malaya

RFBT: Corporation 2 JM Denila

FAR: PFRS 16 (Lease) Finance Lease, Operating
Lease, Sale and Leaseback, Salestype Lease, Direct
Financing Lease (Both lessee and lessor) Argawanon

RFBT: Sales 1 GF Malaya

BREAK

RFBT: Sales 2 GF Malaya

 FAR: Notes Payable, Compound Financial
Lleve
Instrument, Debt Restructuring
RFBT: SRC & SEC 1 JM Denila
RFBT: Special Laws 1 JM Denila
FAR: PFRS 2 (Share-based Payments) Both Share
Options, Share Appreciation Rights degollacion
RFBT: LEMON LAW AND PRICE TAG LAW GF Malaya
FAR: PFRS for SMEs (Applicability only with
Salient Differences), Cash and Accrual Basis of
Accounting, Single Entry Method Argawanon
BREAK