SBR UK Textbook Syllabus
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UK SBR Exam Style
What's examined
Syllabus A
Fundamental Ethical And Professional Principles
A1Professional and ethical behaviour in corporate reporting
Ethical & Professional Issues In Advising On Corporate Reporting
Ethical And Professional Issues In Complying With Accounting Standards
1:59
Ethical Implications Of Professional And Managerial Decisions
Consequences Of Not Upholding Ethical Principles
Syllabus B
The Financial Reporting Framework
B1The Applications Of An Accounting Framework
The Importance Of A Conceptual Framework
2:59
Conceptual Framework - Overview
The Objectives Of Financial Reporting
The Qualitative Characteristics Of Useful Financial Information
Faithful Representation in more detail
2:26
Explain The Roles Of Prudence & Substance Over Form
1:22
Measurement Uncertainty And Relevance
Chapter 3—Financial Statements And The Reporting Entity
Chapter 4—The Elements Of Financial Statements - Assets & Liabilities
Chapter 4—The Elements Of Financial Statements - Units of Account
0:29
Chapter 5: Recognition
Chapter 5: De-Recognition
1:29
Chapter 6: Measurement
Chapter 6: Measurement Simplified
2:07
Chapter 6: Measurement - Factors to Consider
1:28
Reporting Of Items In The Soci And Oci
1:06
Reporting Of Items In The Soci And Oci (recap)
Materiality
Syllabus C
Reporting The Financial Performance Of A Range Of Entities
C1Revenue
Criteria for IFRS 15
Discuss And Apply The Five Step Model Basics
7:20
Discuss And Apply The Five Step Model in Depth
Revenues - Presentation in financial statements
Apply The Criteria For Recognition Of Contract Costs As An Asset
Specific IFRS 15 Scenarios
Exam Standard Illustrations
Crowdfunding
C2Non Current Assets
Initial Recognition of PPE
4:45
IAS 16 Depreciation
IAS 23 Borrowing Costs
6:22
PPE - After Initial recognition
10:03
Componentisation
IAS 36 Impairments
4:50
Cash Generating Units
Assets Held for Sale
4:04
Held for sale disposal group
2:11
IAS 40 Investment property Part 1
2:31
Investment Property Part 2
Investment property Part 3
1:32
IAS 38 Intangible asset
1:48
When can you recognise an IA and for how much?
Intangible Assets - Future Measurement
2:13
Research and development
C3Financial Instruments
Financial Instruments - Introduction
4:10
Financial liabilities - Categories
3:49
Financial Liabilities - Amortised Cost
4:03
Financial Liabilities - convertible loans
3:31
Financial Assets - Initial Measurement
9:45
Financial assets - Accounting Treatment
2:50
Financial Assets - Convertible loan
Financial Instruments - Transactions costs
1:33
De-recognition of Financial Instruments
The Reclassification Of Financial Assets
Hedging
2:58
Impairment of Financial Instruments
3:58
Impairment of Financial Instruments- Illustrations
Purchased Or Originated Credit-Impaired Financial Assets
C4Leases
Leases - Definition
Lessee Accounting
Variable Lease payments example
The Lease Term
Leases - Exemptions
Leases - Measurement Exemptions
Components of a Lease
Lessor Accounting - Finance Lease
Lessor Accounting - Operating Lease
Sale and Leaseback
Further Guidance on Lease accounting
C5Employee Benefits
Pensions Introduction
3:25
Defined Benefit Scheme - Terms
2:05
Defined Contribution Scheme
3:25
Defined Benefit - Illustration
14:34
Curtailments and Settlements
Asset Ceiling Test
C6Income Tax
Income Tax
Deferred Tax Scenarios
7:07
Miscellaneous Deferred Tax Items
C7Provisions, Contingencies and Events after the reporting date
Provisions
10:29
Some typical examples
IAS 10 Events After The Reporting Period
C9Fair Value Measurement
Definitions Of ‘Fair Value’ & ‘Active Market’
The ‘Fair Value Hierarchy’
Highest & Best Use, Most Advantageous & Principal Market
C10Reporting requirements of small entities
UK SBR: FRS 102 - UK GAAP vs IFRS
UK SBR: Accounting policies, estimates and errors
UK SBR: Basic financial instruments
UK SBR: Other financial instruments
Inventories
Investment property
Property, plant and equipment and borrowing costs
Intangible assets other than goodwill
Leases
Provisions and contingencies
Revenue
Government grants
Share-based payment
Employee benefits
Income tax
Events after the reporting period
Related party disclosures
Specialised activities
Companies Act requirement to prepare consolidated financial statements
Definition of control
Other differences
Business combinations and goodwill
Associates and joint ventures
Foreign currency translation
Syllabus D
Financial Statements of Groups entities
D1Group Accounting
Has a Business Combination Occurred?
Method Of Accounting For Business Combinations
Definition of a subsidiary
Recognition and Measurement of Net Assets Acquired
Business Combinations - Basics
7:45
Simple Goodwill
3:20
NCI in the Goodwill calculation
2:21
Equity Table
2:57
NCI on the SFP
3:58
Reserves Calculation
2:46
Basic groups - Question (NCI @ Proportionate method)
Basic groups - Question (NCI @ FV method)
Group Income Statement
3:57
Unrealised Profit
7:05
Intra-Group Balances & In-transit Items
3:46
Impairment of Goodwill
Make sure you use FV of Consideration
Goodwill - FV of NA (more detail)
Step Acquisitions
Comprehensive Examples - Step Acquisition
Partial Disposals
8:10
Discontinued Operation
Full Disposal
4:06
Subsidiary acquired with a view to disposal
Group Accounting Exemptions
Cashflow statements - Step 1
1:36
Cashflow statements - Step 2
2:09
Cashflow statement - Step 3
0:46
Cashflow statement - finance costs
1:13
Cashflow statement - taxation
Cashflow statement - Investment property
Cashflow statements - Step 4
Cashflow statements - Step 5 - Shares
Cashflow statements - Step 5 - Loans
D2Associates And Joint Arrangements
Important Examinable Narrative & Miscellaneous points
Associates
6:38
Joint Ventures
D3Changes In Group Structures
Accounting For Group Companies In The Parent
IAS 27
De-mergers
Parent Reorganises The Structure Of The Group
D4Foreign Transactions And Entities
Foreign Exchange Single company
Foreign exchange - subsidiaries
Foreign currency - extras
Syllabus E
Interpret Financial Statements For Different Stakeholders
E1Interpretation Of Financial Information
Indicators Of (Non) Financial Performance
Interpret NFPIs
Non-financial reporting
Demand For Transparency
Transparency & Non-Financial Standards
3:49
Environmental, Social, And Ethical Factors On Performance Measurement
Framework for environmental and sustainability reporting
Purpose and content of an integrated report
IFRS 8 Segmental Reporting - Introduction
IFRS 8 Determining Reporting segments
IFRS 8 Pros and Cons
Management Commentary
Syllabus F
The Impact Of Changes In Accounting Regulations
F1Discussion Of Issues In Financial Reporting
Digital Assets
6:34
Initial Coin Offerings
Climate change
Effects of a Natural Disaster
1:10
Effects of a Global Event
1:01