FINANCIAL ACCOUNTING 705

YEAR PROGRAM FOR 2022

FRK 705 lectures Venue

Session 1: Session 2:
8:00 – 10:15 10:45 – 13:00
GROUP 1 To be Wednesday Friday
confirmed
GROUP 2 To be Friday Wednesday
confirmed

DATE DAY TOPIC HANDOUT

20-01-22 Thursday CEV TEST 1

ONLINE VIDEOS
RS 1
Income taxes

ONLINE VIDEOS
Conceptual Framework RS 2 &
Presentation of financial statements RS 3 &
25-01-22 Tuesday
Accounting policies, changes in accounting RS 4 &
estimates and errors RS 6 &
Provisions & contingencies RS 7 &
Events after reporting period RS 8 &
Inventories RS 11
Fair value measurement

Group 1: 8h00 – 10h15

26-01-22 Wednesday Group 2: 10h45 – 13h00 RS 12
Property, plant & equipment

Group 1: 8h00 – 10h15

Group 2: 10h45 – 13h00
Non-current assets held for sale and RS 16 &
27-01-22 Thursday
discontinued operations RS 19
Borrowing costs (SELF STUDY)

Group 2: 8h00 – 10h15

Group 1: 10h45 – 13h00 RS 12 &
28-01-22 Friday
Property, plant & equipment (continued) RS 13
Intangible assets (SELF STUDY)

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 DATE DAY TOPIC HANDOUT

02-02-22 Wednesday Impairment of assets RS 14

04-02-22 Friday Impairment of assets (continued) RS 14

09-02-22 Wednesday Impairment of assets (continued) RS 14

11-02-22 Friday Financial instruments RS 15

16-02-22 Wednesday Financial instruments (continued) RS 15

18-02-22 Friday Financial instruments (continued) RS 15

21-02-22 Monday CEV TEST 2

23-02-22 Wednesday Financial instruments (continued) RS 15

25-02-22 Friday Financial instruments (continued) RS 15

02-03-22 Wednesday Financial instruments (continued) RS 15

04-03-22 Friday Financial instruments (continued) RS 15

09-03-22 Wednesday Leases RS 17

11-03-22 Friday Leases (continued) RS 17

16-03-22 Wednesday Leases (continued) RS 17

18-03-22 Friday Leases (continued) RS 17

22-03-22 Tuesday CEV TEST 3

Group 2: 8h00 – 10h15

24-03-22 Thursday Group 1: 10h45 – 13h00 RS 17
Leases (continued)

2
 DATE DAY TOPIC HANDOUT

25-03-22 Friday Leases (continued) RS 17

Group 2: 8h00 – 10h15

28-03-22 Monday Group 1: 10h45 – 13h00 RS 5
Revenue

30-03-22 Wednesday Revenue (continued) RS 5

01-04-22 Friday
PGDAS STUDY BREAK
05-04-22 Tuesday
06-04-22 Wednesday
TEST WEEK 1
FRK 705: 21-04-22
21-04-22 Thursday
22-04-22 Friday
PGDAS RECESS
02-05-22 Monday

Share based payments RS 9 &

04-05-22 Wednesday
Employee benefits (SELF STUDY) RS 10

06-05-22 Friday Share based payments (continued) RS 10

11-05-22 Wednesday Share based payments (continued) RS 10

13-05-22 Friday Share based payments (continued) RS 10

18-05-22 Wednesday Share based payments (continued) RS 10

20-05-22 Friday Share based payments (continued) RS 10 BEE

23-05-22 Monday CEV TEST 4

IAS 32 & Foreign exchange transactions and RS 15(3) &

25-05-22 Wednesday
Hedging (SELF STUDY) RS 18

IAS 32 & Foreign exchange transactions and RS 15(3) &

27-05-22 Friday
Hedging (SS) (continue) RS 18

3
 DATE DAY TOPIC HANDOUT

Group 2: 8h00 – 10h15

30-05-22 Monday Group 1: 10h45 – 13h00 RS 20
Investment properties

Group 1: 8h00 – 10h15

31-05-22 Tuesday Group 2: 10h45 – 13h00 RS 20
Investment properties (continued)

01-06-22 Wednesday
PGDAS STUDY BREAK
28-06-22 Tuesday

29-06-22 Wednesday
& TEST WEEK 2
30-06-22 Thursday

01-07-22 Friday
PGDAS RECESS
11-07-22 Monday
GS 1 &
13-07-22 Wednesday Consolidated financial statements (Revision)
GS 2

15-07-22 Friday IAS 27 & IFRS 10 GS 3

Group 1: 8h00 – 10h15

18-07-22 Monday Group 2: 10h45 – 13h00 GS 4 & GS 5
IAS 28, IFRS 11 & IFRS 12

20-07-22 Wednesday Business combinations GS 6

22-07-22 Friday Business combinations (continued) GS 6

27-07-22 Wednesday Business combinations (continued) GS 6

29-07-22 Friday Business combinations (continued) GS 6

03-08-22 Wednesday Business combinations (continued) GS 6

05-08-22 Friday Change in control GS 7(I)

4
 DATE DAY TOPIC HANDOUT

10-08-22 Wednesday Change in control (continued) GS 7(I)

12-08-22 Friday Change in control (continued) GS 7(II)

15-08-22 Monday CEV TEST 5

17-08-22 Wednesday Change in control (continued) GS 7(II)

19-08-22 Friday Change in control (continued) GS 7(III)

Group 2: 8h00 – 10h15

22-08-22 Monday Group 1: 10h45 – 13h00 GS 8
Foreign operations

24-08-22 Wednesday Foreign operations (continued) GS 8

30-08-22 Tuesday
TEST WEEK 3
FRK 705: 06-09-22
09-09-22 Friday

Related party disclosure GS 10 &

14-09-22 Wednesday
Ad-hoc topics (SELF STUDY) RS 24

AI 1
Cash flow statement (revision)
16-09-22 Friday &
Consolidated cash flow statement
GS 9

Group 2: 8h00 – 10h15

AI 1
Group 1: 10h45 – 13h00
21-09-22 Wednesday &
Cash flow statement (revision)
GS 9
Consolidated cash flow statement (continued)

Group 2: 8h00 – 10h15

Group 1: 10h45 – 13h00 RS 21
23-09-22 Friday Companies Act &
King Report RS 22

26-09-22 Monday ED’s Issued

5
 DATE DAY TOPIC HANDOUT
30-09-22 Friday
PGDAS STUDY BREAK
09-10-22 Sunday

10-10-22 Monday FRK 705 EXAM