Name Standard

Orientation None
Lecture 1 IAS 12
Lecture 2 IAS 12
Lecture 3 IAS 12
Lecture 4 IAS 12
Lecture 5 IAS 12
Lecture 6 IAS 12
Lecture 7 IAS 12
Lecture 8 IAS 12
Lecture 9 (Part 1) IAS 2
Lecture 9 (Part 2) IAS 2
Lecture 10 IAS 16
Lecture 11 IAS 38
Lecture 12 IAS 38
Lecture 13 IAS 40
Lecture 14 IAS 40
Lecture 15 IAS 40
Lecture 16 IAS 41
Lecture 17 IAS 20
Lecture 18 IAS 20
Lecture 19 IFRIC 1
Lecture 20 IFRIC 1
Lecture 21 IAS 36
Lecture 22 IAS 36
Lecture 23 IAS 36
Lecture 24 IAS 36
Lecture 25 IFRS 5
Lecture 26 IFRS 5
Lecture 27 IFRS 5

Financial
Lecture 28
instruments
Financial
Lecture 29
instruments
Financial
Lecture 30
instruments
Financial
Lecture 31
instruments
Financial
Lecture 32
instruments
Financial
Lecture 33
instruments
Financial
Lecture 34
instruments

Financial
Lecture 35
instruments

Financial
Lecture 36
instruments
 Financial
Lecture 37
instruments
Financial
Lecture 38 (Part 1)
instruments
Financial
Lecture 38 (Part 2)
instruments

Financial
Lecture 39
instruments

Financial
Lecture 40
instruments

Financial
Lecture 41
instruments

Financial
Lecture 42
instruments

IFRS 15
Lecture 43
Revenue

IFRS 15
Lecture 44
Revenue

IFRS 15
Lecture 45
Revenue

IFRS 15
Lecture 46
Revenue

IFRS 15
Lecture 47
Revenue

IFRS 15
Lecture 48
Revenue

IFRS 15
Lecture 49
Revenue
 IFRS 15
Lecture 50
Revenue

IFRS 15
Lecture 51
Revenue

Lecture 52 (Part 1)
IFRS 15
Revenue
Lecture 52 (Part 2)
IFRS 16
Lecture 53 (Part 1)
Leases
IFRS 16
Lecture 53 (Part 2)
Leases
IFRS 16
Lecture 54
Leases
IFRS 16
Lecture 55
Leases
IFRS 16
Lecture 56 (Part 1)
Leases
IFRS 16
Lecture 56 (Part 2)
Leases
IFRS 16
Lecture 57
Leases
IFRS 16
Lecture 58
Leases
Lecture 59 (Part 1) Group FS
Lecture 59 (Part 2) Group FS
Lecture 60 Group FS

Lecture 61 Group FS
Lecture 62 Group FS
Lecture 63 (Part 1) Group FS
Lecture 63 (Part 2) Group FS
Lecture 64 Group FS
Lecture 65 Group FS
Lecture 66 Group FS
Lecture 67 (Part 1) Group FS

Lecture 67 (Part 2) Group FS

Lecture 68 (Part 1) Group FS
Lecture 68 (Part 2) Group FS
Lecture 69 (Part 1) Group FS
Lecture 69 (Part 2) Group FS
Lecture 70 (Part 1) Group FS
Lecture 70 (Part 2) Group FS
Lecture 71 IAS 21
 Lecture 72 IAS 21
Lecture 73 (Part 1) Group FS

Lecture 73 (Part 2) Group FS

Lecture 74 (Part 1) Group FS
Lecture 74 (Part 2) Group FS
Lecture 75 Group FS
Lecture 76 (Part 1) Group FS
Lecture 76 (Part 2) Group FS
Lecture 77 Group FS
Lecture 78 (Part 1) Group FS
Lecture 78 (Part 2) Group FS
Lecture 79 (Part 1) Group FS
Lecture 79 (Part 2) Group FS
Lecture 80 (Part 1) Group FS
Lecture 80 (Part 2) Group FS
Lecture 81 Group FS
Lecture 82 Group FS
Lecture 83 (Part 1) Group FS
Lecture 83 (Part 1) Group FS
Lecture 84 Group FS
Lecture 85 Group FS

Lecture 86 IAS 19

Lecture 87 IAS 19
Lecture 88 IAS 19
 Topics
Motivation, Common pitfalls, Exam guidance, Best strategy to prepare, How to use & take the online course
Scope, Basics of CT, Why DT is needed
Basics of DT
Underlying reason/transaction, Exception to recognition of Deferred tax
Tax credits, Tax losses, Change in tax rate
Differing tax rates on asset recovery, Computation of total tax expense
Reconciling actual & expected tax expense, P&L disclosures, Tax implications of dividend
Practice, S13 Q7, S14 Q4, W15 Q3
W15 Q3, SIC 25, Carry back of losses, Off-setting
Scope, Carrying amount, What is included in cost, Methods to measure cost
FIFO vs W. Avg, Determining NRV, W17 Q5(a)(i)
All
Scope, Initial cost, Subsequent additions, Cost model, Revaluation model
Change from Cost to Rev model (or Vice versa), SIC 32, Cryptographic assets, Renewal, S14 Q7, S18 Q6(ii)
Scope, Initial cost, Cost model, FV model
Transfers to/from Other Standards
REITs & Similar investment companies, Disposals, Intra-group lease of IP, S15 Q2, S12 Q6, Deferred tax impacts
All concepts
Scope, Grants related to income, Grants related to assets, Repayment of grants
Non-monetary grants, Forgivable loans, Loans at below market rate of interest, W17 Q5, Deferred tax impacts
Decomm. cost, Treatment under Cost model, Methods of Revaluation, Treatment under Revaluation model
S11 Q3 Adapted, Methods to treat acc dep when revaluing, Deferred tax impacts, S16 Q5 Adapted
Scope, When to review for impairment, Levels of impairment, Individual asset FV less CTS, Individual asset VIU
Impairment of a revalued asset, Identifying CGU, Corporate asset, Calculating & allocating impairment in CGUs,
Assets individually impaired in CGUs
Impairment reversal, Goodwill in CGUs (Introduction), Compensation for impairment, W17 Q1a, W19 Q1
W16 Q2, Disclosures, Deferred tax implications
Scope, Held for sale criteria, Levels of IFRS 5, Non-current asset held for sale
Disposal group held for sale, Allocation of impairment loss in disposal groups
Can a DG be a DO at the same time, Presentation of DO, Retrospective restatement, NCA held for distribution to
owner, IFRIC 17, Interaction with IAS 40, Deferred tax impacts, W18 Q1b, W17 Q1a, W15 Q5b, W20 Q1b
Definition of financial instruments, What is a financial asset, Types of financial instruments and applicable standards,
Accounting for FVTPL financial assets
Accounting for FVTOCI equity investments, Accounting for Amortized financial assets (Initial, EIR, Subsequent,
Change in contractual cashflows with or without transaction costs)
Accounting for Amortized financial assets (Transaction costs, Redemption at premium or discount, Floating rate
instruments, Expected credit losses, Write-off)
ECL - further concepts, Simplified approach for certain financial assets, S19 Q5, Purchased or originated credit
impaired financial assets
Purchased or originated credit impaired financial assets - further concepts, ECL - conclusion, Difference in year-end
and interest payment date, Foreign currency denominated amortized cost financial assets

FVTOCI Debt Investments (All concepts), W20 Q2

Reclassification of financial assets, IFRS 9 - Standard IE 15

Amortized Cost FA at low/zero rate of interest, Financial liability & its types, Amortized Cost FL (all concepts), FVTPL
FL (all concepts), Derecognition of Financial assets, Designation of financial assets / financial liabilities as FVTPL.

Derivatives, Accounting for derivatives (forwards, futures, options) used for speculation purposes, Embedded
derivations, S15 Q2
Impact of Guarantees & Collaterals on ECL, Heding & its types, Accounting for FV hedge, W12 Q2, S17 Q5, Basic
concept of Cashflow hedge

Accounting for Cashflow hedge (further concepts)

Accounting for Cashflow hedge (further concepts), Accounting for hedge of a net investment in foreign operation

Accounting for Compound financial instruments For Lecture 39 to 52, please see
Questions solved in lecture in sequence: Example # and Exam Qs # given
1. Example - Basic (Page 52) here as solved in lecture
2. Example – Abnormal conversion of compound financial instruments (Page 52)

Compound financial instruments (continued); Differentiating liability & equity; IFRIC 19; Regular way purchase & sale
(intro)
Questions solved in lecture in sequence:
1. Example – Abnormal conversion of compound financial instruments (Page 52) - continued
2. Exam Qs W17 Q4 - Discussed
3. Example - IFRIC 19 (Page 56)

Regular way purchase & sale - all concepts

Questions solved in lecture in sequence:
1. Exam Qs W11 Q2

Deferred tax implications of Financial instruments, IFRS 7 disclosures

5 step approach for recording Revenues, Significant financing component

Questions solved in lecture in sequence:
1. Example 4 (Page 19)
Cost of obtaining a contract, Identifying contract, Performance obligation over time vs point in time, Variable
consideration
Consideration paid to customer, Sig financing component (2 approaches), Allocating SASP (including discounts)
Questions solved in lecture in sequence:
1. Standard IE 32 (Page 22)
Allocating SASP
Questions solved in lecture in sequence:
1. Exam Qs - S18 Q4(i)

Construction Revenues, Loyatly programs

Questions solved in lecture in sequence:
1. S17 Q4
2. Example - Customer loyalty programs (Page 20)

MSS Loyalty program question, Contract modifications

Questions solved in lecture in sequence:
1. Example - Customer loyalty programs (Page 20) - continued
2. Standard IE 5 (Page 20)
3. Standard IE 8 (Page 21)
4. Standard IE 7 (Page 21)

Warranties, Sale with a right to return

Questions solved in lecture in sequence:
1. Standard IE 6 (Page 21)
2. Warranties (Page 20)
3. Example 1 - Sale with a right to return (Page 18)
Sale with a right to return, Sale & Repurchase agreements, Licensing of IP
Questions solved in lecture in sequence:
1. Example 2 - Sale & repurchase agreements (Page 18)
2. Example 3 - Sale & repurchase agreements (Page 18)

Licensing of IP, Loss making contracts

Questions solved in lecture in sequence:
1. Standard IE 55 to 60 (Page 22 & 23)

Other contract costs, Principal vs Agent, Exam Qs, Barter

Questions solved in lecture in sequence:
1. W 19 Q5

Basics of lease, Basic accounting for lessee

Basic accounting for lessor

Accounting for lessee changes i.e. Changes in estimates & lease modifications, W17 Q6

Accounting for lessor changes (finance lease), Accounting for lessor changes (operating lease)

Sale & leaseback (basic concepts)

Variable payments not linked to index, Substantive substitution rights of lessor, W20 Q3

Sale & leaseback (advanced concepts)

Lease of land & bulding, Sub-lease, Separating lease & non-lease components, What is a lease?, Deferred tax
impacts, Short-term lease / Lease of low value assets, Disclosures, W16 Q3, More than one change in lease
Types of equity investments, Accounting for associates & joint ventures
Accounting for associates & joint ventures
Accounting for associates & joint ventures (continued), Change in holding without change in significant influence

Equity accounting - Intragroup eliminations, Equity accounting - Associate to investor sales, Equity accounting -
deemed disposal, Loss making Associate / JV
Deferred tax implications of Equity accounting, Associate / JV held for sale (IFRS 5)
Consolidated & separate financial statements, Consolidation of subsidiary - basic example
Consolidated SFP (Basic example), S10 Q1 (Basic concepts of SFP including Intra-group transactions)
W-08 Consolidated SCI basic example (Basic concepts of SCI including Intra-group transactions)
Impairment of goodwill, Consolidated SOCIE basic example
Changes in holding of subsidiary scenarios, S16 Q1 (Decrease in NCI, Non-cash consideration, Deferred
consideration, Contingent liability at acq., Impairment of subsidiary as CGU)
S16 Q1 (Decrease in NCI, Non-cash consideration, Deferred consideration, Contingent liability at acq., Impairment of
subsidiary as CGU)
W17 Q2 (Increase in NCI, Disposal of subsidiary, Bargain purchase)
W17 Q2 (Increase in NCI, Disposal of subsidiary, Bargain purchase)
Complex group scenarios & basics, S18 Q2 (Complex group, Change in holding, Contingent liability at acq.,
Impairment of subsidiary as CGU)
S18 Q2 (Complex group, Change in holding, Contingent liability at acq., Impairment of subsidiary as CGU)
S19 Q1 (Complex group, Piece-meal acquisition, Intra-group lease, Revaluation surplus, Joint venture)
S19 Q1 (Complex group, Piece-meal acquisition, Intra-group lease, Revaluation surplus, Joint venture)
Presentation currency, Functional currency, Foreign currency, Presenatation = Functional, Coversion of foreign
currency transactions & balances
Translation of financial statements, Consolidation process for foreign subsidiary
S17 Q1 (Complex group, Piece-meal acquisition, Foreign subsidiary, Foreign associate, Intra-group investment
property)
S17 Q1 (Complex group, Piece-meal acquisition, Foreign subsidiary, Foreign associate, Intra-group investment
property)
W15 Q1 (Change in holding, SCI, Foreign subsidiary, Discontinued operations, Acquisition related costs)
W15 Q1 (Change in holding, SCI, Foreign subsidiary, Discontinued operations, Acquisition related costs)
Foreign subsidiary acquire more than 1 years ago, Impairment of goodwill of a foreign subsidiary, Translation
working tips & tricks
Exchange gain/loss on balance due from/due to foreign subsidiary, Net investment in foreign operation, Taxation in
consolidation, W19 Q4, Concept of replacement awards
Preparing both SFP & SCI, Accounting for JOs, Implications for companies setup by parent, W16 Q1
Concept of cashflow statement, Formats & Methods, W10 Q4 (Learning the process of preparing consolidated
cashflow statement)
Direct method cashflow statement, Notes to the statement of cashflows, W11 Q3 (process of preparing direct
method cashflow, adjusting consolidated SCI/SCF)
Statement of cashflows W18 Q5 (Acquisition of associate, Acquisition of subsidiary, Disposal of subsidiary, Changes
in NCI, Foreign subsidiary)
Definition of a Business, Business combinations in the scope of IFRS 3, Exceptions to fair value of net assets at
acquisition principle, Indemnification assets
Re-acquired right, Contingent consideration
S17 Q4 (Replacement awards, compex goodwill computation, fair value rule exceptions, tax implications)
W20 Q4 (Errors in created SFP, Investment property, deferred consideration, change in holding, foreign sub.)
Sale of ownership interest to Associate, Contribution of non-monetary assets
Preference shares of subsidiary, Provisional fair values, Deemed disposal, Deemed increase in NCI, Reverse
acquisition, Bonus shares issued by subsidiary
Types of employee benefits, Accounting for Short term employee benefits, Accounting for Compensated absences,
Accounting for Termination benefits, Accounting for Defined contribution, Basics of accounting for Defined benefit
plans
Accounting for defined benefit plans - All concepts including IFRIC 14
Projected unit credit method, Deferred tax implications, Other long term employee benefits, S16 Q2, W20 Q1d
 Link
https://drive.google.com/file/d/199kBeuJQBcrYgoAQ0-O2_L3oF5-9QsX5/view?usp=sharing
https://drive.google.com/file/d/18EiFvwE40TkH05Trt4eWSijmn2EKDEXv/view?usp=sharing
https://drive.google.com/file/d/1FNZ7yAqTX7rsLl1aYTqsGNKGs4T496MM/view?usp=sharing
https://drive.google.com/file/d/1SSYiB32bTihnAzZzepgXPlp1IBX36RvN/view?usp=sharing
https://drive.google.com/file/d/1hyqq4Psw9-SrRA-4Lhj78rpEyEN4R3-g/view?usp=sharing
https://drive.google.com/file/d/1T2MuQlsMZixr1Qo2OlXaXocnPgrw1q-j/view?usp=sharing
https://drive.google.com/file/d/1eiLs97Zd_nzbggyZ2B-xtIv1jlHD-wVw/view?usp=sharing
https://drive.google.com/file/d/1_i10MwL7TSUZsmy9kTxG5xUkfuNGmBlp/view?usp=sharing
https://drive.google.com/file/d/1PUQeVcr429TUlrwIZGnW58wktj63i0-W/view?usp=sharing
https://drive.google.com/file/d/1LPEe6G19B_i9cCp4qd0Kol7q5sCXk_a_/view?usp=sharing
https://drive.google.com/file/d/1bKNTo31jc4Q3c3j2jl1m9EIl_8Os4Nug/view?usp=sharing
https://drive.google.com/file/d/1JIXQo09mWtN4HNObn7IsqaXl79iG_AEW/view?usp=sharing
https://drive.google.com/file/d/1C7_B3Lr6v_Wk5kHadZkgIq3QkS1MV-WF/view?usp=sharing
https://drive.google.com/file/d/19RH6r7hFVHVxKasMvlUR_RF4J6jaR_8T/view?usp=sharing
https://drive.google.com/file/d/1zV2fo6yZOKmHv-kjprtO4dTOdJFassYK/view?usp=sharing
https://drive.google.com/file/d/1ALegHyxdunMBi-XSM2FpYXX2TiZzaztN/view?usp=sharing
https://drive.google.com/file/d/1pSnIipmKgsv0kFmhn6-dvBRKfixF2tvb/view?usp=sharing
https://drive.google.com/file/d/1yHWEcaXsO-ZJ06te-cJkMFmoQJyfqa5-/view?usp=sharing
https://drive.google.com/file/d/1XO5oQPaQEOlXKa1MdLr5Xpt0RjpRk8wf/view?usp=sharing
https://drive.google.com/file/d/1kUazXtm9y_hWCKfxy5UzKCD-znP3qS-n/view?usp=sharing
https://drive.google.com/file/d/16_ZJn0VXaEaREx2B8qsUtzhlev4WsDe9/view?usp=sharing
https://drive.google.com/file/d/12KIM8dOKH9qdqCKKAaN8W-iXO7GuqaUo/view?usp=sharing
https://drive.google.com/file/d/1nfJgTXTRfgi2Gnu4asiTORK6-ncJZuao/view?usp=sharing
https://drive.google.com/file/d/1FLgjXPCG9COSoKvVsoR3iPdniCtPQhTe/view?usp=sharing
https://drive.google.com/file/d/1r5oG-3yblfW_Y114qR_PvEFJBQOxkaGw/view?usp=sharing
https://drive.google.com/file/d/1eCavojWELM3GP9g6xV1XPMZjgC_rEg3w/view?usp=sharing
https://drive.google.com/file/d/1DM5V7TdkzJdw3YU9RM94P25WiWWSO-KQ/view?usp=sharing
https://drive.google.com/file/d/1nKIyXucg6hG_voI7eCEbA6rrk9UfnvUh/view?usp=sharing
https://drive.google.com/file/d/1c-4NNSI0wzoj3_8D6qVwDLhntUkJVGzJ/view?usp=sharing

https://drive.google.com/file/d/1ri6uJAYHzvfz0Y5lmSIrULlDrFmVPiO0/view?usp=sharing

https://drive.google.com/file/d/18mLJbJrh8nvHjJm5q9buEL6gGrTLhUwL/view?usp=sharing

https://drive.google.com/file/d/163VEhzdZrUR---bxnk8dRaPyOdEc4eoO/view?usp=sharing

https://drive.google.com/file/d/1UlaSehoRN971D5ZCLaSVxCWVTOqjf_uC/view?usp=sharing

https://drive.google.com/file/d/141f8VrDgSN-yBboiQU_oJyAfts04jyga/view?usp=sharing

https://drive.google.com/file/d/18RyunYfAsDG3NAFojVdGgsgrLvaqk6RA/view?usp=sharing

https://drive.google.com/file/d/1b5E1RTCWjR6hRTJesGAGdu_GYqZwqar4/view?usp=sharing

https://drive.google.com/file/d/1YqXUVmfjgK_Kfmz7N1laRLE6BSKu2TWX/view?usp=sharing

https://drive.google.com/file/d/1RGIzR_HTICDSiCWRiI6EYurECEJVV6vc/view?usp=sharing
 https://drive.google.com/file/d/1xFs5W3kF24Eu9Ym90uJBP8P3d7b4NCFq/view?usp=sharing

https://drive.google.com/file/d/1VEiRCBLLegkvU5aAHesZ0hGCpzkCf5sE/view?usp=sharing

https://drive.google.com/file/d/1cjVjBlpncle3ZZsZsrmcUuK7IKZQoHZr/view?usp=sharing

please see
Qs # given
ure https://drive.google.com/file/d/1DjbLCJjYAJgJgngzSxMdk2KelMlCgZGr/view?usp=sharing

https://drive.google.com/file/d/1ik-EJq8FTKZmnvtf2n1HPvPt05srfHmH/view?usp=sharing

https://drive.google.com/file/d/1UeoDDV2s8KdURnwDnB9j8dGRH6gMbl6Q/view?usp=sharing

https://drive.google.com/file/d/1qwNAcPRoUTmYvvw1h3LBoL8FERx6Uqsu/view?usp=sharing

https://drive.google.com/file/d/11BiGcS1YPEvzUehIk2EZZYn41XfWm2QI/view?usp=sharing

https://drive.google.com/file/d/1MqQZP4ZK7606lR7hhBnyU-FzaophReHp/view?usp=sharing

https://drive.google.com/file/d/1K_axHUlneLnwrSCxq-nvF7PEYi3A6yaC/view?usp=sharing

https://drive.google.com/file/d/15-Rdz1vcTVZL8OnwjQQh7KrH85KILUNN/view?usp=sharing

https://drive.google.com/file/d/1rnCg5403IS6B2cLRKa0fibezt56W9Wvq/view?usp=sharing

https://drive.google.com/file/d/1ZFmlj_w8d03kVldwt-YvVJsi0q85gtZK/view?usp=sharing

https://drive.google.com/file/d/1awc5v78ca2hT42kCTuSnefAduLQKx_W4/view?usp=sharing
https://drive.google.com/file/d/1Bd9QRrCH_KTD1M3rCDdjvHj-UlZzvZvs/view?usp=sharing

https://drive.google.com/file/d/1E52gxwlBjk7Wo6Yp0Ok-elAzzTHW0NuP/view?usp=sharing

https://drive.google.com/file/d/1UxcWOeyEPc6PxVi7S4fvH94inSWLFDq7/view?usp=sharing

https://drive.google.com/file/d/1i33y9sQfT0J4beZ-tvtmT4rvGJe70j7R/view?usp=sharing

https://drive.google.com/file/d/1OB21ZExwiP2NsvqCv3Q9Rpe89QxRP_Dq/view?usp=sharing

https://drive.google.com/file/d/1efIwJrjlAIXF3EShw8vLQNQlhCp7scdl/view?usp=sharing

https://drive.google.com/file/d/1bKJ9wuDpM5iMQos2NKN8MbZYGiyjLD8D/view?usp=sharing

https://drive.google.com/file/d/11htWqOWRU4IjM4n4PlM-fGtk8Ci0hn2w/view?usp=sharing

https://drive.google.com/file/d/1bfkAM8uCtu3puuvw6btEhK7Lq9-EPnJ-/view?usp=sharing

https://drive.google.com/file/d/1Jp1SpXjO6V7H1-x-5USd2v5CwgFsZ7Qk/view?usp=sharing

https://drive.google.com/file/d/1cqx5FathZvcCEDXVOIBp_XoJ-05QZXmT/view?usp=sharing

https://drive.google.com/file/d/1iJ7A6z9v7wEewe1IfIKEfWSCGjPTdBx1/view?usp=sharing
https://drive.google.com/file/d/1sgHjdWIKegN7BpLXHx1dJH83X9iNY41R/view?usp=sharing
https://drive.google.com/file/d/1lv3SMaqtPKIGh4cM6IVOarmxoPah97UV/view?usp=sharing
https://drive.google.com/file/d/122hbA5eUE6LK_qSLeiYUJKfHGr2c3zMo/view?usp=sharing

https://drive.google.com/file/d/1dbwkoUoKID5pUpiNt65DYfXECJC9hSNd/view?usp=sharing
https://drive.google.com/file/d/1v-I2d-Mp1zjWDEX71YwWMFfGDB6LwHaC/view?usp=sharing
https://drive.google.com/file/d/1e5dMI7_JqhvSn0UEMocZs-VhSjy1QmJ8/view?usp=sharing
https://drive.google.com/file/d/1PpLo3Mc5-YaUO-C36h7eHubYXjlWm4L9/view?usp=sharing
https://drive.google.com/file/d/1ShJ6fxsj15Lh-aawnfluN2HCGErQNpDq/view?usp=sharing
https://drive.google.com/file/d/1JGbht8ghMiRuEWobGK8PAlKBFzyN6nCh/view?usp=sharing
https://drive.google.com/file/d/1Na_XfF0Zz_LHFLMqOO3_Q7oUfqUlSkDT/view?usp=sharing
https://drive.google.com/file/d/1tcioG0zsl_UoHTeK6KPXlsx1seCrOmp4/view?usp=sharing

https://drive.google.com/file/d/1nAec0Cs13vAopzb5Xo1nGmWuo2V1YZBB/view?usp=sharing
https://drive.google.com/file/d/15LpAmqBgw4vx6-ck-LAQiGQEadeO2ByI/view?usp=sharing
https://drive.google.com/file/d/1MkMk8rODQLGs0Mle8SmK0eVVUtdnxTOt/view?usp=sharing
https://drive.google.com/file/d/1djA_BL_G0PN4b7Nx96RaXWsnaRN_5Cid/view?usp=sharing
https://drive.google.com/file/d/1j1TjQrofndz4KnCwBhhhfBK1uKFlPkPN/view?usp=sharing
https://drive.google.com/file/d/1yQZA_wW2sbTg5aogJVUcsyeQvom7HDIC/view?usp=sharing
https://drive.google.com/file/d/1PNzrgWu9QPH9Brxs4QhLVrxaGRBw0Kl7/view?usp=sharing
https://drive.google.com/file/d/1Jp0IN1W6jo_EBOuP8-1NnUF0ai2Rhbic/view?usp=sharing
https://drive.google.com/file/d/1qhMOKUh5eV5e48Oy_BfUP_97rwE7yJp5/view?usp=sharing
https://drive.google.com/file/d/1XIy4Lbv-ZjsUVSnoQEh1gmzgv_TZxrpB/view?usp=sharing

https://drive.google.com/file/d/191VTkeKfMbJOvEbQLVscNMAf1Ij7ia-e/view?usp=sharing
https://drive.google.com/file/d/1bcKLAB3cBTergolIe_tQu3Mv9gULQCJw/view?usp=sharing
https://drive.google.com/file/d/1ecEmk8e6N-9qObv0nhinhOf_WqGmv0_F/view?usp=sharing
https://drive.google.com/file/d/19pyaM_mmDHlYxJs9r28KCuwb6fPVS5no/view?usp=sharing
https://drive.google.com/file/d/1ay1d8u2LL0L3gp23fgAmEVJyg1T5HZB3/view?usp=sharing
https://drive.google.com/file/d/1OY7UONoyhdHBwaBtxPqJb8pfGa1kpXZt/view?usp=sharing
https://drive.google.com/file/d/1toeY1Et6OQPN0NG4G-W1ey-AIsQgZ5OC/view?usp=sharing
https://drive.google.com/file/d/1e1z9SEEP92mH7m1Om19lmeNkTarlcwwm/view?usp=sharing
https://drive.google.com/file/d/1tIRo1RYLEEAAJv-11pZfjLNmLKYofAi5/view?usp=sharing
https://drive.google.com/file/d/1PZkL0kS9at3HLIBdPfijD48UDuA3Bbig/view?usp=sharing
https://drive.google.com/file/d/1ChpGVrqW5jrxoQmxDqdxMQuTzyZ7FtAa/view?usp=sharing
https://drive.google.com/file/d/1_3_XLH6vcoo_aWj5YYgAUjXOp0kyZzrR/view?usp=sharing
https://drive.google.com/file/d/1Hkzx2aihQ0yf5fXuoqx8qjH5szklFHvw/view?usp=sharing
https://drive.google.com/file/d/1adkMeoosnHIblmmAGBJtED8j3nwuRgsS/view?usp=sharing
https://drive.google.com/file/d/1NNtRgZGjG2wH1yi8q5EYONx4t5RBVD4n/view?usp=sharing
https://drive.google.com/file/d/15GkX-rAA8zd5Sv6NMKHCEDLosn5x5r6f/view?usp=sharing
https://drive.google.com/file/d/1sZ64nl_OM0ovBOAo8A8i7QN2Z_qcbnW_/view?usp=sharing
https://drive.google.com/file/d/1NfAcPKMxiS2VO1mlGZNprN3Ridm9vwM8/view?usp=sharing
https://drive.google.com/file/d/1Ij_E-bxjdxxlStN81E3PMbRFtY1kRisY/view?usp=sharing

https://drive.google.com/file/d/1_lrl58HCqYBaz7R67mq5lazhYdpaFeQ2/view?usp=sharing

https://drive.google.com/file/d/1fZ87Nj9n_A6Ta72W9VzkCpHf8aPXLTn8/view?usp=sharing
https://drive.google.com/file/d/1jDrwmS5gLabvrggKxt1L2SiNVq0ulh_o/view?usp=sharing
 Name Standard

Lecture 91 IFRS 2 - Part 1

Lecture 92 IFRS 2 - Part 2

Lecture 93 IFRS 2 - Part 3

Lecture 94 IFRS 2 - Part 4

Lecture 95 IFRS 2 - Part 5

Lecture 96 IFRS 2 - Part 6

Lecture 97 IFRS 2 - Part 7

Lecture 98 IFRS 2 - Part 8

Lecture 99 IAS 33 - Part 1

Lecture 100 IAS 33 - Part 2

Lecture 101 IAS 33 - Part 3

Lecture 102 IAS 33 - Part 4

Lecture 103 IAS 33 - Part 5

Lecture 104 IAS 33 - Part 6

Lecture 105 IAS 33 - Part 7

Lecture 106 IAS 33 - Part 8
Lecture 107 Specialized FS
Lecture 108 Specialized FS
Lecture 109 Specialized FS
Lecture 110 Specialized FS
 Topics
What is a share based payment
Equity settled share based payment and its types
Service condition
Performance condition
IG Example 1A & 2 (Page 57 of Notes)

Performance condition
Market condition
Impact of various conditions in estimating FV at Grant date
IG Example 4 (Page 58 of Notes)
Class Examples

Intrinsic value method for certain equity settled share based payments
Cancellation or Settlement of equity settled share based payments
IG Example 10 (Page 58 of Notes)
Cancellation & Settlement Example (Page 59 of Notes)
Modification of share based payments
IG Example 8 Amended (Page 59 of Notes)
Cash settled share based payments
IG Example 12 (Page 60 of Notes)
Class Example
Equity settled share based payments with cash alternatives (Mix SBP)
IG Example 13 Amended (Page 60 of Notes)
IG Example 9 Amended (Page 61 of Notes)

Employee share purchase plan

Group share based payments
Reload feature
Deferred tax in share based payments
IG Example 11 & 14 (Page 61 of Notes)
Reload feature example (Page 61 of Notes)
Deferred tax in share based payments example (Page 62 of Notes)

Discussion on following Exam Questions

S15 Q3b
W16 Q4
W17 Q6b
S18 Q6(i)

Basic EPS
Restatement of comparatives
Issue at market value
Right issue at less than market value
Share splits & consolidations
Bonus issue
Buy back for value
Restatement of comparatives
Computation tables
Not for value issue after year end
Example 1 of Notes (Page 42)
Fundamentals of Diluted EPS
Potential dilutive instruments (PDIs)
Share options
Convertible debenture & preference shares
Computation tables
Example 2 of Notes (Page 43)

Exam Practice
Formats
Disclosures
Continuing & discontinued operations
S12 Q3 (Que Limited)

Advanced concepts in Diluted EPS

Performance condition share based payment
Service condition share based payment
Partly paid shares
Example 3 of Notes (Page 43)

Equity classified preference shares with imputed dividend

Equity classified preference shares with participating dividend
S17 Q2 (Sajjad Limited)
EPS in interim financial statements (Quarterly/ Half Yearly etc. per IAS 34)
Conversion of PDIs
S18 Q7 (Tiger Limited)
EPS in consolidated financial statements
Example 4 of Notes (Page 43)
Buy back of shares at less than market value
Banks: Rules for preparing FS, Format & Content, Differences vs Normal Company, S19 Q3, W17 Q3
General & Life Insurance: Business structure, Rules for preparing FS, Format & Content, W18 Q3
Mutual Funds: Business structure, Rules for preparing FS, Types of funds, Format & Content, S18 Q5, W20 Q5
Employee benefit Trusts: Types, IAS 26, Rules for preparing FS, Format & Content, W14 Q4

For Lecture 39 to 52, please see

Example # and Exam Qs # given
here as solved in lecture
 Link

https://drive.google.com/file/d/11RHSFwvUKcsvTliLQZ9W7MbNzTimt8K0/view?usp=sharing

https://drive.google.com/file/d/1rUGhMtbMiyv2w-D8rebr25H0lekVd2HV/view?usp=sharing

https://drive.google.com/file/d/1TUirT5roYJaRysGAI6O6Bh47ozvltqo0/view?usp=sharing

https://drive.google.com/file/d/15TI69If4zDfYDA5wjQ5eWOBdTzq32k7b/view?usp=sharing

https://drive.google.com/file/d/1JnFUAxyCMVhneoqmyVsb1EAiD4w0hgfM/view?usp=sharing

https://drive.google.com/file/d/1DFL_VeYWmMI4fRHjISzliTf-dkpJLgsl/view?usp=sharing

https://drive.google.com/file/d/1nJxpwXN2vK0fARoppEe3JOKtwIuq-Sn-/view?usp=sharing

https://drive.google.com/file/d/1w7n5uxI2HVPpOM9eslxWer2l5a98Ryah/view?usp=sharing

https://drive.google.com/file/d/1eQSplE5lsoY5b7rcelM2Vk4GTch4fbLw/view?usp=sharing
 https://drive.google.com/file/d/1bPLgRd6LX3odGNaXu4Gles3aJ14aypwL/view?usp=sharing

https://drive.google.com/file/d/1aUSlQB7jj7H9YkQhSPrtMoe6VojmSZsi/view?usp=sharing

https://drive.google.com/file/d/1t-ckRaF6C6qYQLgWhQmtiuK8wMu5CNcc/view?usp=sharing

https://drive.google.com/file/d/17vOW7FJjDQ-PU9VbM2mg621ObPeaPy0A/view?usp=sharing

https://drive.google.com/file/d/1n72QHMh3w5BEG2zcBiQwNqrEaZ8VNZx9/view?usp=sharing

https://drive.google.com/file/d/13eyfbGd9F-WybH4btdde9pM8DCJrPm9M/view?usp=sharing
https://drive.google.com/file/d/1VBczdwUk9OKEKJ0Acf3xj57u9vNcUv1z/view?usp=sharing
https://drive.google.com/file/d/1dl1V3zZhEPQfXC65Oql9FSIlkOdlA-kj/view?usp=sharing
https://drive.google.com/file/d/1o0PSGuijYpKg-haBI4bE7QMAQ_UAqSbW/view?usp=sharing
https://drive.google.com/file/d/1SM_x71ltdCs001i3ISA7htke4qRbEQwg/view?usp=sharing
https://drive.google.com/file/d/1aW9iHk0XAL-4kNMoT4pHBcTaBvZlrP7d/view?usp=sharing

ease see
s # given
e
 Name Standard Topics
Short Lecture 1 IAS 10 & 37 All topics
All concepts excluding Exchange differences &
Short Lecture 2 IAS 23
Hyper inflationary economies
Short Lecture 3 IFRIC 21 All topics
Short Lecture 4 IFRS 8 All topics
Short Lecture 5 IAS 34 All topics
Short Lecture 6 IFRS 6 All topics
Short Lecture 7 IFRS 13 All topics, W17 Q1b
Short Lecture 8 IFRS 14 All topics
Short Lecture 9 IAS 8 All topics
Short Lecture 10 IAS 23 Exchange differences
Short Lecture 11 IFRS 1 All topics
Short Lecture 12 IFAS All topics
Short Lecture 13 IFRS for SME All topics
Short Lecture 14 IFRS 17 All topics
Short Lecture 15 IAS 24 All topics
Short Lecture 16 IAS 29 All topics
Short Lecture 17 IPSAS All topics
 Link
https://drive.google.com/file/d/1A0saIcXcXrg2VzB9bktjAS_UoAGrE7gV/view?usp=sharing
https://drive.google.com/file/d/14HoNnNPdDaeGO61Ui0_3MU-HMoNwz6Ku/view?usp=sharing
https://drive.google.com/file/d/1LdiS--4iWFT3W4bgwwp1BHXeFDOYTCl9/view?usp=sharing
https://drive.google.com/file/d/1UgjAEfEf4BgwifVg5OaahK8cBxMuSYew/view?usp=sharing
https://drive.google.com/file/d/1YW7R3RoqxAVxHCMNkshVj6mFpZ2oAiN7/view?usp=sharing
https://drive.google.com/file/d/1QwEDiL2ixwmpOKd136rd-RYL09-6mE98/view?usp=sharing
https://drive.google.com/file/d/1dcah5xd6y18QBgTKCBIzFTb_GIeqjfPZ/view?usp=sharing
https://drive.google.com/file/d/1eMvbQylC0gLUBWoBCYAiWc-tvDh8COrG/view?usp=sharing
https://drive.google.com/file/d/1Hjt4SrGGUMW5dAIWCeDhF8E2EFLTRUSK/view?usp=sharing
https://drive.google.com/file/d/1KvylRwonWH5FDkXfcJZ8cpQxO027dF2r/view?usp=sharing
https://drive.google.com/file/d/1tEjhj6n0Ar7Nw06WoQm1_S6wdFbgA8Ns/view?usp=sharing
https://drive.google.com/file/d/1jarrhqiDWp5w1N_Vg6ffqotaRoHSQlX7/view?usp=sharing
https://drive.google.com/file/d/13LB61G9qHByQ3W99aTyAwVpUHE0rd8WN/view?usp=sharing
https://drive.google.com/file/d/1rxd-h_b02yh_6jLmR5v6xjxRNb4ugMMa/view?usp=sharing
https://drive.google.com/file/d/1WNgpNx4G7FryaZEFsczYEtDSzfHkHDR2/view?usp=sharing
https://drive.google.com/file/d/1CWNse-A4T6QQCBKEl9Xi_4s7cyQCcLat/view?usp=sharing
https://drive.google.com/file/d/1FlwYlFMUABmUT8b6z9fqK6b-KsU_c1ej/view?usp=sharing