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ACCA SBR · Strategic Professional

C. Reporting the financial performance of a range of entities

Study how different industries and business models report income, expenses, and other performance metrics under IFRS.

  • 65 lessons
  • 12 modules
  • 5.4h of video
Start the first lesson → About the ACCA SBR course

The lessons

65 lessons, module by module.

Revenue

6 lessons
  1. 1 IFRS 15 2m
  2. 2 Contracts and performance obligations 6m
  3. 3 Transaction price 4m
  4. 4 Revenue recognition 5m
  5. 5 Contract modification and costs 6m
  6. 6 Presentation, disclosures and judgement 3m

Non-current assets

6 lessons
  1. 1 IAS 16 14m
  2. 2 IAS 23 3m
  3. 3 IAS 40 7m
  4. 4 IAS 38 7m
  5. 5 IAS 36 19m
  6. 6 IFRS 5 5m

Fair value measurement

5 lessons
  1. 1 Introduction 2m
  2. 2 Fair value hierarchy 3m
  3. 3 Valuation techniques 1m
  4. 4 Markets 3m
  5. 5 Non-financial assets 1m

Government grants and assistance

5 lessons
  1. 1 Definitions 1m
  2. 2 Recognition 3m
  3. 3 Repayment of government grants 1m
  4. 4 Government assistance 1m
  5. 5 Disclosures 1m

Financial instruments

7 lessons
  1. 1 Definitions and classifications 4m
  2. 2 Compound instruments 4m
  3. 3 Accounting for financial instruments 11m
  4. 4 Impairment and derecognition 9m
  5. 5 Derivatives 6m
  6. 6 Hedge accounting 8m
  7. 7 Disclosures 2m

Leases

4 lessons
  1. 1 Definitions and identifications 5m
  2. 2 Lessee accounting 9m
  3. 3 Lessor accounting 6m
  4. 4 Sale and lease back 7m

Employee benefits

6 lessons
  1. 1 IAS 19 introduction 3m
  2. 2 Defined contribution plans 2m
  3. 3 Defined benefit plans 17m
  4. 4 Short-term employee benefits 2m
  5. 5 Termination and other long-term employee benefits 6m
  6. 6 Disclosures 1m

Income taxes

6 lessons
  1. 1 Introduction 2m
  2. 2 Deferred tax 14m
  3. 3 Deferred tax assets and liabilities 3m
  4. 4 Specific situations and deferred tax 8m
  5. 5 Business combinations and deferred tax 6m
  6. 6 Disclosures 1m

Provisions, contingencies and events after the reporting date

5 lessons
  1. 1 Provisions 5m
  2. 2 Contingencies 2m
  3. 3 Specific situations 9m
  4. 4 Restructuring 3m
  5. 5 Events after the reporting date 4m

Share based payments

6 lessons
  1. 1 Introduction 3m
  2. 2 Equity-settled share-based payments 11m
  3. 3 Cash-settled share-based payments 9m
  4. 4 Modification, cancellation and settlement 9m
  5. 5 Specific situations 8m
  6. 6 Disclosures 1m

Small and medium sized entities

5 lessons
  1. 1 Introduction 3m
  2. 2 Key omissions 1m
  3. 3 Disallowed accounting choices 2m
  4. 4 Key simplifications 2m
  5. 5 Advantages and disadvantages 5m

Related parties

4 lessons
  1. 1 IAS 24 overview 4m
  2. 2 Determining a related party 8m
  3. 3 Disclosures 2m
  4. 4 Government-related entities 1m

Questions

About C. Reporting the financial performance of a range of entities.

What does the C. Reporting the financial performance of a range of entities section cover?

Study how different industries and business models report income, expenses, and other performance metrics under IFRS.

How much video is in this section?

C. Reporting the financial performance of a range of entities has 65 video lessons, about 5.4 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Strategic Business Reporting exam?

Yes. The content in this section is assessed in the Strategic Business Reporting ACCA exam.

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