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Framework

01. Chapter 1

02. Chapter 3

03. Chapter 4

04. Chapter 5

05. Chapter 6

06. Chapter 7

IAS 1

07. Objective and scope

08. Attributes

09. Balance Sheet

10. P & L

11. SOCIE

IAS 2

12. Meaning of inventories

13. Cost of inventories

IAS 7

14. Relevance

15. Objective and scope

16. Activities

17. Indirect method

IAS 8

18. Policies

19. Changes in policies

20. Estimates

IAS 10

21. Events after reporting date

22. Adjusting and Non-Adjusting Events

IAS 12

23. Taxes Objective and Scope

24. Application

25. Temporary Differences

26. Timing Differences

27. Income tax Exceptions L1

28. Income tax Exceptions L2

29. Probable deferred tax assets

30. Income Tax - SBP Options

IAS 16

31. Cost of PPE L1

32. Cost of PPE L2

33. Cost and mode of acquisition

34. Cost exclusion

35. Componentisation

36. Depreciation

37. Depreciation - Start and End

38. Subsequent measurement

39. Revaluation

40. Reval and Acc dep

41. Transfer of revaluation surplus

IAS 19

42. Employee Benefits - Introduction

43. Objective and scope

44. Short term benefits

45. Employee Benefits - PUC Method

46. CA Nov 19 Employee Benefits

IAS 20

47. Govt Grants - Assets Grant

48. Govt Grants - Income Grant

49. Repayment of govt grants

IAS 21

50. Objective and scope

51. Functional currency factors

52. Additonal factors

53. Monetary items

54. Subsequent measurement L1

55. Subsequent measurement L2

56. Subsequent measurement L3

57. Foreign operations

58. Presentation currency

59. Net investment in foreign exchange

60. CA Nov 19 Forex

IAS 23

61. Borrowing Costs Introduction

62. Borrowings L1

63. borrowings L2

64. Capitalisation

65. Cost Case

IAS 33

66. Meaning and relevance

67. Changes in ordinary shares

68. EPS calculation

69. More than 1 class of shares

70. Right Issue

71. Diluted EPS

72. Options and warrants

IAS 34

73. Related party intro

74. Related entities

75. Related persons

IAS 36

76. Meaning

77. Definition

78. Indicators

79. Value in Use

80. CGU L1

81. CGU L2

82. Identification of CGU Level

83. Goodwill and Impairment Loss

84. Allocation of loss to CGU

IAS 37

85. Provisions - Meaning and Scope

86. Provisions features L1

87. Provisions features L2

88. Provisions measurement

89. Provisions - future repairs

90. Contingent Liabilities

91. CA Nov 19 Provn

IAS 38

92. Identifiable

93. Research and development

IAS 40

94. Investment Property Meaning

95. Investment Property Measurement

IFRS 1

96. IFRS 1 Introduction

IFRS 2

97. Meaning

98. Transactions with employees and non employees

99. SBP

100. SBP cash alternative

101. Relevance to Employees

102. Grant date

103. Vesting Period and conditions

104. Vesting conditions

105. Non market vesting conditions

106. Market conditions example

107. Market conditions and variations in vesting period

108. Modifications

109. SARs

IFRS 3

110. Business Com Introduction

111. Meaning of Business

112. Date of Acquisition I

113. Identification of Acquirer

114. purchase consideration 1

115. purchase consideration 2

116. Identifiable Assets

117. Goodwill

118. NCI

119. Disposal of Subsidiary

IFRS 5

120. Introduction

121. Meaning

122. Loss Allocation

123. Held for sale - plan change

124. Dis Ops and Disposal Group

IFRS 8

125. Operating Segments - Introduction

126. Reportable Segment

IFRS 9

127. Introduction

128. Overview

129. Categorisation

130. Biz Model Test L1

131. Biz Model Test L2

132. Biz Model Test L3

133. Factoring

134. Sale of Financial Asset

135. SPPI Test L1

136. SPPI Test L2

137. Cost and FVOCI

138. Hedge Discontinuation

139. Option to designate FVTPL

140. Effective Interest Rate

141. Early Redemption of Convertible Bonds

142. Hedge Accounting

143. Impairment

144. Impairment Stage

145. Impairment for Non Banking Cos

IFRS 10

146. Consolidated Relevance

147. Consolidated Control framework L1

148. Consolidated Control Framework L2

149. Consolidated Control Framework L3

150. Consolidated Control Framework L4

151. Consolidated Substantive Rights

152. CFS Basic L1

153. CFS Basic L2

154. CFS Basic L3

155. CFS Basic L4

156. Concept of URP

157. Loss of control

158. Consolidated SOCIE

159. Consolidated Statement of Cash Flows

160. 2017 CFS Balance Sheet

IFRS 11

161. Joint Arrangements

IFRS 13

162. Introduction

163. CVA Introduction

164. CVA adjustment for Swap

IFRS 15

165. Introduction

166. Objective

167. 5 Step Approach

168. Identifying the contract

169. Contract modification

170. Combining the contracts

171. Commercial Substance

172. Distinct goods

173. Consideration payable

174. Financing component

175. Consideration to customer

176. Non Cash consideration

177. Allocation of price

178. Obligations over time

179. CA Nov 18 Rev

180. Promises

181. Repurchase agreements

182. Sale and leaseback

183. Timing of revenue recognition

184. Variable consideration L1

185. Variable consideration L2

IFRS 16

186. Assets under IFRS 16

187. June 19 Leaseback

188. Leaseback at fair value

189. Leaseback not a sale

190. Lease IV Rights

191. Lease IX Right of Use

192. Lease modification - increase and decrease

193. Lease Para 5A Short Term Exemption

194. Lease Para 5B Low value exemption

195. Lease Para 9 Identified Asset

196. Lease separating components

197. Lease V Right to User I

198. Lease VI Lease Term I

199. Lease VII Exceptions I

200. Lease VIII Liability I

201. Lease X Reassessment I

202. Lease XI Reassessment I

203. Lease XII Reduction in Lease scope I

204. Leases I Intro

205. Leases II Identified Assets I

206. Leases III Substantive rights I

207. Op Lease vs Fin Lease accounting

208. Op Lease vs Fin Lease

209. Reduction in scope of lease

210. Separate lease

211. Sub lease

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