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ACCA
SBR
UK
The AMAZING 4 Week Revision course
Week 3.
Week 3
Syllabus 3
Day 1
1
/
7
Provisions
6:46
Dec 22: Provisions
3:19
Provisons for Decommissioning
2:22
Events after the Reporting Date
5:22
Introduction
0:57
Measurement - Basic Rule
1:54
Vesting Condition - Service
1:48
Illustration
3:38
SBP Illustration 1
2:16
SBP Illustration 2
1:52
SBP Illustration 3
2:05
Share Appreciation Rights
0:54
Share Appreciation Right - Illustration
2:37
Vesting Conditions 1
0:52
Non Market Condition - Illustration
2:31
Vesting Period - Market Condition
0:48
Scope of SBP Explained
1:55
Choice of Treatment
2:18
Deferred Tax on Share Options
2:55
Fair Value - Definition
1:31
Valuation Techniques
0:52
Hierarchy of Inputs
0:49
Who is a Related Party - Person
0:47
Who is a Related Party - Entity
5:32
Who are NOT Related Parties
1:58
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Day 2
The AMAZING 4 Week Revision course
Week 3.
Week 3