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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