FAC4864/2

The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control; Foreign operations; Consolidated statement of cash flows and Analysis and interpretation of financial and non-financial information.

TEST 1 PREPERATION

1
How it works- Orientation
2
Introduction And Ias28 Significant Influence
3
IFRS 10 Control discussion
4
IFRS. 3 Net Asset Value.
5
Non Controlling Interest
6
Consideration Transferred
7
Question Example Q.2 Parent Sub Explained
8
Assessment 01 + Solution
9
Ias28 Upstream, Downstream Transactions And Commercial Substance
10
IAS28 LOSSES
11
IFRS12 Disclosure Of Interest In Other Entities
12
Q1. (a) tut level 2 Iphepa Ltd
13
Q1. b, c, d
14
Class Discussion 20/03- Concentration test

TEST 2 PREPARATION

1
IFRS 11 Introduction
2
IFRS 11 Joint Control
3
Ifrs11 Classification Jv Vs Jo
4
IFRS15 – Explained(INTRO)
5
IFRS15 Contract costs- Incremental vs Costs to fulfill the contract
6
IFRS15 par 9-16 Identifying a contact and Liability recognition
7
Contract modification Awareness level
8
IFRS15, Identifying performance obligation par 22, 27, 28, 29
9
IFRS 15. Satisfying performance obligation – At a point in time par 31, 32, and 38
10
IFRS15. Performance Obligation over time.
11
IFRS15 – Measurement_- Determining the transaction price
12
IFRS15- Significant financing component
13
Q3. IFRS15 ITC Cellular ltd
14
IFRS15- Example Identifying Performance Obligation- Warranty
15
LIVE CLASS DISCUSSION 1
16
Discussion 29-04-2021

TEST 3 PREPARATION

1
Important principles- Change in degree of control
2
Change in ownership- NCI at proportionate.
3
Change in ownership- NCI at Fair value
4
Attempt Q1 Attached below
5
Loss Of Control -Details B98-99-Journals-Preferred approach.
6
Exam Technique T3
7
Attempt Question attached below.
8
IAS 24-Realated parties
9
Attempt the question below
10
Discussion Class
11
TEST 1 NCI -Revision
12
23-05 Discussion

TEST 4 PREPARATION

1
LEVEL 2 ONLY IAS 21 Introduction
2
LEVEL 2 ONLY Determining Functional Currency
3
LEVEL 2 ONLY Net investment in the foreign operation
4
LEVEL 2 ONLY Overall outlook
5
LEVEL 2 ONLY IAS21 Application FCTR
6
L2 ONLY IAS 21 Application and example
7
L2 ONLY Q2. Solution explained including journals
8
LEVEL 2. Q4 Solution Change In Ownership FCTR
9
L2 ONLY Par 48- Disposal of a foreign sub.
10
LEVEL 2 QUESTION 5
11
IAS7 Cashflows
12
Cashflow statement Direct vs Indirect method.
13
Cashflow statement Calculations
14
LEVEL 2 ONLY Q5: LOSS OF CONTROL FCTR
15
Detailed Cashflow statement Calculations
16
Discussion 06/07/2021
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Enrolled: 138 students
Lectures: 58

Working hours

Monday 24 Hours
Tuesday 24 Hours
Wednesday 24 Hours
Thursday 24 Hours
Friday 24 Hours
Saturday 24 Hours
Sunday 24 Hours
FAC4864/2
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