Strategic Business Reporting

About this Paper

Strategic Business Reporting is a high-level paper focusing on the accountability of finance professionals to stakeholders. It goes beyond the mechanics of preparing group accounts to require candidates to explain and justify the reporting choices made in complex, real-world scenarios in line with IFRS and other regulatory requirements. The paper demands a conceptual understanding of financial reporting issues and the ability to critically evaluate and communicate their strategic implications.

What You'll Learn (Curriculum)

The impact of regulatory and ethical issues on strategic business reporting.
Detailed application of complex accounting standards and current reporting issues.
Advanced techniques for preparing and presenting group financial statements.
How to report on performance, financial position, and cash flows to various stakeholders.
Critically evaluating and communicating the strategic implications of reporting choices.

Course Index

44 chapters • 79h 11m

0.01 Faculty Intro
00:15:49
0.02 SBR Intro Video
00:56:06
0.03 Introduction to SBR
00:29:28
0.04 SBR Syllabus and Sequence
00:39:42

1.1 Intro to reporting
00:22:46
1.2 IFRS Foundation
00:19:44

2.1 Conceptual Framework 1
00:26:44
2.2 Coneptual Framework 2
00:44:14
2.3 Coneptual Framework 3
00:14:11
2.4 Capital Maintenace
00:16:16

4. IFRS - 13 - Fair Value
00:33:21

5.1 IAS 16 - PPE - Part 1
00:39:16
5.2 IAS 16 - PPE - Part 2
00:34:20
5.3 IAS 16 - Revaluation concepts Part 3
00:35:20
5.4 PPE Question
00:08:39

6. IAS 40 - Investment Properties
00:29:07

7. IAS 38 - Intangible Assets
00:26:32

8.1 IAS 36 - Impairment
00:23:10
8.2 Impairment Reversal
00:08:25
8.3 IAS 36 - Impairment - CGU and Recap
00:18:44

9. IAS 20 - Govt Grants and Govt Assistance
00:38:41

10. IAS 23 - Borrowing Costs
00:30:12
10.1 IAS 23 - Borrowing Costs
00:28:05
10.2 IAS 23 - Borrowing Costs Questions
00:20:06

11. IFRS 5 - NCAHFS and DISC OP
00:47:54

12. IAS 2 - Inventories
00:44:42

13. IAS 41 - Biological Assets
00:21:57

14. IAS 37 - Provisions_CL_CA
01:07:07

15. IAS 10 - Events after RD
00:24:59

16.1 IAS 33 EPS - Issue and Buy Back
00:27:26
16.2 IAS 33 - EPS with Bonus Issue
00:09:30
16.3 IAS 33 - EPS with Right Issue
00:21:38
16.4 IAS 33 - EPS - Note Points
00:02:23
16.5 Diluted EPS
00:21:25

17. IAS 8 - Policies estimates and Errors
00:51:03

18.1 IAS 21 - Forex
00:27:43
18.2 IAS 21 - Criticism
00:07:43

19.1 IAS 12 - Current Tax
00:19:31
19.2 IAS 12 - Deferred Tax
00:37:31

20.1 IFRS 15 - Revenue Reco
01:14:17
20.2 IFRS 15 - Basic Repo
00:06:48
20.3 IFRS 15 - Adv Repo
00:08:29
20.4 IFRS 15 - contract costing
00:38:18
20.5 IFRS 15 - Question
00:07:47
20.6 IFRS 15 - Factoring of Receivables
00:14:34
20.7 Modification to the contracts
00:29:48

12.1 IFRS 16 - Leases
00:40:17
12.2 IFRS 16 - Leases
01:00:47
12.3 IFRS 16 - Leases
00:21:30
12.4 IFRS 16 - Leases - Sale and Lease Back at Fai
00:22:50
12.5 IFRS 16 - Leases - Sale and Leaseback not at
00:17:56
12.6 IFRS 16 - Leases - Lessor Accounting and Sub
00:16:22

01. IFRS 9 - Financial Instruments and Financial
00:50:12
03. Financial Assets in Equity securities
00:17:26
04. Financial liabilities and Equity
00:52:15
05.1 Credit Risk - Financial Liabilities
00:15:17
05.2 Credit Risk Allowances - Assets
00:31:49
06. IFRS 9 - Originated Impaired Assets
00:20:33
07. IFRS 9 - Derivative Accounting
00:33:19
08. IFRS 9 - Embedded Derivatives
00:29:46
09. IFRS 9 - Hedge Accounting
01:14:47
09.1 IFRS 9 - Cash Flow Hedge Accounting
00:32:44
14.2 Financial Assets in Debt securities and ERI
00:56:01

1. IFRS 8 - Operating Segments
00:42:25
2. Disclosures of Operating Segments
00:03:25
3. Criticisms against IFRS 8
00:06:10

1. IFRS 1 - First time IFRS
00:47:15

1. IAS 24 - Related Parties and Disclosures
00:52:05
2. Questions
00:18:10

1. Employee benefits - Types
00:17:58
2. Defined Contribution Plan
00:23:18
3. Defined Benefit Plan
00:55:13
4. Defined Benefit Plan - Questions
00:11:38
5. Asset Ceiling
00:12:16
6. Other Aspects and Disclosures
00:12:34
7. IAS 19 - Criticisms
00:21:47

1. Intro - Equity Based - Service Conditions
01:06:37
2. Performance Conditions
00:24:59
3. Modifications and Cancellations
00:43:24
4. Cash settled Scheme
00:34:31
5. Deferred Tax related to IFRS 2
00:17:15
6. Current Issues
00:05:46
7. Intrinsic Value vs Fair Value of an Option
00:07:14

1. SME - Intro
00:08:23
2. SME - Part 2
00:09:26

01. Introduction to Groups
00:37:29
02. Definitions
00:10:08
03. Goodwill and Networth
00:40:44
04. Recap of Networth of Sub
00:03:13
05. Basic Consolidation of SOFP
00:54:35
06. Purchase Consideration
00:16:50
07. Adjustments in SOFP
00:41:51
08. Intra group NCA transactions
00:17:34
09. Adjustments in SOFP FInal
00:26:57
10. Dec 19 Exam Question
00:33:25
11. Dec 17 Exam Question
00:15:28
12. Pyramid Question
00:31:18

00. OLD - IAS 1 - Presentation of FS
01:03:40
01. IFRS 18 - Intro Part 1
00:20:06
02. IFRS 18 - Intro Part 2
00:27:00
03. Comparison Between IAS 1 and IFRS 18
00:06:54
04. The 5 Categories of Income and Expenses
00:24:49
05. Presentation by Function vs Nature vs Hybrid
00:15:30
06. Management Performance Measures (MPMs)
00:23:39
07. Aggregation and Disaggregation
00:09:46
08. Industry-Specific Examples
00:18:21
09. Implementation, Disclosures, others
00:12:57

1. Consolidated PL
00:30:38
2. CSOPL Q2
00:10:11
3. CSOPL Q3
00:25:42

1. Associates Intro
00:16:28
2. Associates - Q1
00:38:25
3. Associates - Q2
00:28:05

1. IFRS 11 - Joint Agreements
00:26:29

1. Group Disposals
00:17:41

1. Intro and Step Acquisitions
00:54:39
2. Questions on Step Acquisitions
00:10:21
3. Step Disposal
00:27:58
4. Step Disposal Question
00:26:48

1. Foreign Subsidiary
00:18:45
2. Note Points
00:06:12
3. Questions on Foregin Subsidiary
00:41:25
4. Disposal of Foreign Subsidiary
00:03:50

1. IAS 7 - CFS Intro
00:33:47
1. IAS 7 - CFS Intro
00:33:47
2. IAS 7 - CFS Format and Adjustments
00:28:44
2. IAS 7 - CFS Format and Adjustments
00:28:44
3. IAS 7 - CFS Q1
00:33:57
3. IAS 7 - CFS Q1
00:33:57
4. Group Cash Flows
00:21:32
4. Group Cash Flows
00:21:32
5. NCI and Associates in Group Cash Flows
00:21:19
5. NCI and Associates in Group Cash Flows
00:21:19
6. Forex in Group Cash Flows
00:19:59
6. Forex in Group Cash Flows
00:19:59
7. Criticisms against IAS 7
00:05:32
7. Criticisms against IAS 7
00:05:32

1. Ratio Analysis - Operating Ratios
00:35:07
1. Ratio Analysis - Operating Ratios
00:35:07
2. Ratio Analysis - Liquidity Ratios
00:25:33
2. Ratio Analysis - Liquidity Ratios
00:25:33
3. Levarage Rations
00:12:29
3. Levarage Rations
00:12:29
4. Issues with Ratios and Exam Tips
00:13:57
4. Issues with Ratios and Exam Tips
00:13:57
5. Non Financial Perf Measures and Not for Profit
00:24:10
5. Non Financial Perf Measures and Not for Profit
00:24:10

1. Ethical Conflicts
00:17:44
2. Ethics - Question
00:16:22

1. Crowd Funding
00:28:04
2. ECL Model
00:21:02
3. Accounting for Cryptocurrencies
00:25:18
4. Shell vs Shelf Companies
00:06:00

Current Issues 1
00:41:50
Current Issues 2
00:35:36
Current Issues 3
00:23:29
Current Issues 4
00:19:04

Covid Impact 1
00:36:03
Covid Impact 2
00:20:37
Covid Impact 3
00:14:49

1. Intro
00:01:23
6.1 Integrated Reporting
00:38:05
7. Global Reporting Initiative
00:15:19

01. Intro to the Course
00:08:16
05. Conceptual Framework - P1
00:23:26
06. Conceptual Framework - P2
00:11:07
07. IFRS 13 - Fair Value
00:10:53
08. IAS 1 - Financial Statements
00:13:55
09. IAS 8 Changes in AC Policies and Estimates
00:13:29
10. IAS 16 - Property Pant and Equipment
00:25:01
11. IAS 40 - Investments Properties
00:14:52
12. IAS 38 - Intangible Assets
00:15:24
13. IAS 36 - Impairment
00:19:06
14. IFRS 5 - NCAHFS and DO
00:15:48
15. IAS 20 - Govt Grants
00:15:27
16. IAS 23 - Borrowing Costs
00:14:10
17. IAS 2 - Inventory
00:11:15
18. IAS 41 - Agriculture
00:09:04
19.1 IAS 37 - Provs, CL, CA
00:07:48
19.2 IAS 37 - Provs, CL, CA
00:06:50
20. IAS 10 - Events after reporting date
00:08:04
21. IAS 33 - Earnings per Share
00:13:19
22. IAS 21 - Forex
00:08:31
23. IAS 12 - Income Tax
00:14:28
24. IFRS 16 - Leases
00:27:27
25. IFRS 15 - Revenue from Contracts with Customer
00:37:15
26. IFRS 9 - Financial Instruments
00:31:01
26.2 IFRS 9 - Impairment of Fin Assets
00:19:11
26.3 IFRS 9 - Derivatives and Hedge Accounting
00:21:22
27. IAS 34 - Interim Financial Reporting
00:07:02
28. IAS 19 - Employee Benefits
00:19:49
29. IFRS - Share Based Payments
00:31:54
30. IFRS 8 - Operating Segments
00:08:09
31. IAS 24 - Related Party Transactions
00:05:00
32. IFRS 1 - First Time Adoption of IFRS
00:06:48

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