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ACCA（深造播放器）
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最新25-26课程看这里
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SBR-jenny(25-26考纲）
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讲义
00-introduction 193.sz
01-The professional and ethical duty of the accountant .sz
02-Introduction & Qualitative characteristics .sz
03-Introduction & Qualitative characteristics .sz
04-Elements of financial statements .sz
05-Recognition&measurement .sz
06-Presentation&disclosure .sz
07-IAS 1 Presentation of Financial Statements .sz
08-Definition&recognition .sz
09-Initial measurement .sz
10-Subsequent measurement .sz
100 393.sz
101-Deferred tax .sz
102-IAS 34 Interim Financial Reporting .sz
103-IFRS for Small and Medium-sized Entities (SMEs) .sz
104-Basic principles of consolidate financial statements .sz
105 466.sz
106-Goodwill & Other consolidated adjustments (1) .sz
107- .sz
108 771.sz
109-Step acquisition(1) .sz
11-Derecognition&review .sz
110-Lecture example .sz
111-Step acquisition(2) .sz
111-Step disposal .sz
112-Other consolidation Standards .sz
113-Functional currency .sz
114-Individual Company Transactions .sz
115-Lecture example 1 .sz
116-Lecture example 2 .sz
117-Translation of Foreign Financial Statements .sz
118-Lecture example 3 .sz
119-Foreign associates .sz
12-Definition&recognition .sz
120 881.sz
121-Group Statement of Cash flows .sz
122-Lecture example 1 .sz
123-Lecture example 2 .sz
124-Chapter 31 APM .sz
125-Chapter 31 ISSB VS ESRS .sz
126- Chapter 31 Sustainability Disclosure Standards .sz
127-Chapter 31 Climate Change .sz
128- Chapter 31 Cryptocurrencies .sz
129-Chapter 31 Management Commentary .sz
13-Capitalisation period & types of borrowing costs .sz
14-Definition & recognition .sz
15-Change in use & derecognition .sz
16-Definition & recognition .sz
17-Research & development costs .sz
18-Measurement & Lecture exam .sz
19-Dereconition & review .sz
20-Indicators & Recoverable amounts .sz
21-Recognition & reversal of impairment loss .sz
22-CGU .sz
23-Corporate assets .sz
24-Review & Lecture example .sz
25-Definition & Classification .sz
26-Measurement .sz
27-Lectuer example & Presentation .sz
28-Discontinued operation .sz
29-Review .sz
30-IAS 2 Inventories .sz
31-IAS 41 Agriculture .sz
32-Definition，recognition & measutement .sz
32-Examples of provisions .sz
33-Contingent liabilities & assets .sz
34-Changes in accounting policy .sz
35-Changes in accounting estimates & errors .sz
36-IAS 10 Events After The Reporting Period .sz
37-Introduction to Five-step model &Five step model - Step 1 .sz
38-Five step model - Step 2 .sz
39-Five step model - step 3 part 1-1 .sz
40-Five step model -step 3 part 1-2 .sz
41-Five step model - step 4 & step 5 .sz
42-Contract costs .sz
43-Common types of transactions-1 .sz
43-Common types of transactions-2 .sz
44-Common types of transactions-3 .sz
45-Contract modification .sz
46-Review .sz
47-Basic principles .sz
48-Repayment .sz
49-Lectuer example .sz
50-Definition & short-term employee benefits .sz
51-Termination benefits .sz
52 883.sz
53-Asset celling test .sz
53-Post-employment benefits-DBP .sz
54-Past service cost & settlement .sz
55-Lecture example .sz
56-Orther long-term benefits .sz
57-Current tax .sz
58-Deferred tax - basic principles .sz
59-Deferred tax - temporary differences .sz
60-Deferred tax - Recognition & measurement (1) .sz
61-Deferred tax - Recognition & measurement (2) .sz
62-Deferred tax - Presentation .sz
63-Basic priciples Lecture example .sz
64-Fair value hierarchy .sz
65-FV of a liability & lecture example .sz
66-Review .sz
67-Basic principles .sz
68-Rivew & lecture example .sz
69 495.sz
70-Lecture example .sz
71-Basic .sz
72-Classification of Financial assets&liabilities .sz
73-Measurement：FA - Equity instrument .sz
74-Measurement：FA - Debt instrument .sz
75-Measurement：FL - Debt instrument .sz
76-Impairment of financial assets-ECL .sz
77-Lectuer example of ECL .sz
78-Financial liability-modification .sz
79-Disposal of Financial Asset .sz
80-Derivatives-basic principles .sz
81-Basic principles of Hedge accounting .sz
82 524.sz
83-Cash-flow hedge .sz
84-IAS .sz
85-IFRS 7 .sz
86 699.sz
87-Identification of a lease .sz
88-Lessee accounting .sz
89-Remeasurement&Lease modification .sz
90 768.sz
91-Lessor accounting .sz
92-Sublease .sz
93-Review & lecture example .sz
94-Basic principles .sz
95-Equity-settled：transaction with external employee .sz
96-Equity-settled：transaction with internal employees（options）-1 .sz
97-Equity-settled：transaction with internal employees（options）-2 .sz
98-Modification to the terms，cancellation and settlements .sz
99-Cash-settled share based payment transactions .sz
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