Keeping Up with ACCA (by the Accountant's Perspective)

Chapter 27: Statement of Cash Flows (IAS 7) 📄 Caption: Cash is king. This video breaks down how to prepare and analyse a statement of cash flows. What you’ll learn: Operating, investing, financing sections Indirect method Cash equivalents Non-cash items #IAS7 #CashFlowStatement #IndirectMethod #ACCAFR

Chapter 26: Financial Statement Analysis 📄 Caption: Turn numbers into insights. What you’ll learn: Profitability, liquidity & investor ratios Business context Creative accounting red flags Ratio interpretation exam tips #RatioAnalysis #KPI #FinancialInterpretation #ACCAFR

Chapter 25: Associates (IAS 28) 📄 Caption: When you have significant influence but not control, this is how you report it. What you’ll learn: Equity method Investment in associate Unrealised profits Dividends and impairment #IAS28 #Associates #EquityAccounting #ACCAFR

Chapter 24: Consolidated SPL 📄 Caption: Learn to prepare the consolidated statement of profit or loss. What you’ll learn: Post-acquisition results Intra-group eliminations Discontinued operations Goodwill impairment #ConsolidatedSPL #GroupP&L #ACCAFR

Chapter 23: Consolidation Adjustments 📄 Caption: Adjust before you consolidate! What you’ll learn: Aligning accounting policies Fair value adjustments Goodwill revisions Impairment tests #ConsolidationAdjustments #GoodwillAccounting #ACCAFR

Chapter 21: Consolidation Basics (IFRS 10, IAS 27) 📄 Caption: Control is key. Learn when to consolidate and when not to. What you’ll learn: Definition of control Power, returns, and linkage Exemptions from consolidation Direct vs indirect holdings #IFRS10 #Consolidation #GroupAccounts #ACCAFR

Chapter 22: Consolidated SOFP 📄 Caption: Build a group balance sheet with confidence. What you’ll learn: Goodwill calculation NCI (non-controlling interest) Post-acquisition reserves Line-by-line consolidation #ConsolidatedSOFP #GroupAccounts #Goodwill #ACCAFR

Chapter 20: Earnings Per Share (IAS 33) 📄 Caption: How much profit is attributable per share? Learn EPS and diluted EPS the smart way. What you’ll learn: Weighted average shares Bonus issues & rights issues Dilutive instruments Presentation in financials #IAS33 #EPS #DilutedEPS #ShareAccounting #ACCAFR

Chapter 19: Foreign Currency (IAS 21) 📄 Caption: Doing business in multiple currencies? This video teaches how to translate. What you’ll learn: Functional vs presentation currency Remeasurement vs translation Exchange gains/losses Consolidation adjustments #IAS21 #ForeignCurrency #FXTranslation #ACCAFR

Chapter 18: Financial Instruments (IFRS 9, IAS 32, IFRS 7) 📄 Caption: Complex but crucial. This video simplifies financial instruments for FR students. What you’ll learn: Classification and measurement of financial assets Impairment model (expected credit loss) Derecognition Presentation and disclosure #IFRS9 #FinancialInstruments #IAS32 #CreditLoss #ACCAFR

Chapter 17: Taxation (IAS 12) 📄 Caption: Deferred tax is tricky — but essential. This video helps you make sense of it. What you’ll learn: Temporary vs permanent differences Deferred tax assets vs liabilities Recognition and measurement Presentation in financials #IAS12 #DeferredTax #TaxAccounting #ACCAFR

Chapter 16: Events After Reporting Period (IAS 10) 📄 Caption: Something big happened after year-end — do we adjust? Learn the rule here. What you’ll learn: Adjusting vs non-adjusting events Dividends declared after year-end Going concern implications Disclosure rules #IAS10 #EventsAfterReporting #ACCAFR

Chapter 15: Provisions & Contingencies (IAS 37) 📄 Caption: How do you account for liabilities that are uncertain? This video breaks it down. What you’ll learn: Definitions: provision, contingent liability, contingent asset Recognition criteria Measurement and discounting Legal vs constructive obligations #IAS37 #Provisions #ContingentLiabilities #ACCAFR

Chapter 14: Leases – Lessee Side (IFRS 16) 📄 Caption: Lease or buy? For lessees, IFRS 16 says both go on the balance sheet. What you’ll learn: Right-of-use asset and lease liability Initial and subsequent measurement Low-value and short-term lease exemptions Depreciation and interest #IFRS16 #LeaseAccounting #RightOfUseAsset #ACCAFR

Chapter 13: Impairment of Assets (IAS 36) 📄 Caption: Impairment is about recognising loss of value before it’s too late. This video walks you through the testing process. What you’ll learn: Recoverable amount (higher of value in use and fair value) Indicators of impairment CGUs (cash-generating units) Reversal of impairment #IAS36 #ImpairmentTesting #CGU #RecoverableAmount #ACCAFR

Chapter 12: Non-current Assets Held for Sale (IFRS 5) 📄 Caption: Selling a business segment? Learn how to account for discontinued operations and assets held for sale. What you’ll learn: When to classify assets as “held for sale” Measurement at lower of carrying value or fair value less costs Discontinued operations Impact on P&L #IFRS5 #HeldForSale #DiscontinuedOps #ACCAFR

Chapter 11: Intangible Assets (IAS 38) 📄 Caption: Explore how to account for things you can’t touch — patents, software, brands, and more. What you’ll learn: Recognition criteria for intangibles Internally generated vs acquired R&D expenditure Amortisation and impairment #IAS38 #IntangibleAssets #R&D #IFRSAccounting #ACCAFR

Chapter 10: Investment Property (IAS 40) 📄 Caption: If a property is held to earn rentals or for capital appreciation, it’s not PPE — it’s investment property. What you’ll learn: Cost vs fair value model Transfers to/from investment property Revaluation and fair value gains Link with IAS 16 and IFRS 5 #IAS40 #InvestmentProperty #FairValueModel #RealEstateAccounting #ACCAFR

hapter 9: Government Grants (IAS 20) 📄 Caption: Government support? Here’s how to account for it. This video shows both the income and asset reduction methods under IAS 20. What you’ll learn: Types of grants Conditions and recognition timing Forgivable loans Deferred income treatment #IAS20 #GovernmentGrants #GrantAccounting #DeferredIncome #ACCAFR

Chapter 8: Borrowing Costs (IAS 23) 📄 Caption: Not all borrowing costs are expensed — some must be capitalised. This video shows you how and when. What you’ll learn: Definition of qualifying assets Capitalisation period General vs specific borrowings Common exam pitfalls #IAS23 #BorrowingCosts #Capitalisation #ACCAFR #AccountingForAssets

Chapter 7: Property, Plant & Equipment (IAS 16) 📄 Caption: Your go-to guide for non-current assets. This video covers everything from initial recognition to revaluation and disposal. What you’ll learn: Cost model vs revaluation model Depreciation methods Componentisation Derecognition and gains/losses #IAS16 #PPE #AssetDisposal #Revaluation #ACCAFR

Chapter 6: Inventories & Biological Assets 📄 Caption: This video simplifies the accounting rules for inventories (IAS 2) and biological assets (IAS 41). What you’ll learn: FIFO vs weighted average Net realisable value Fair value of agricultural assets Gains/losses in OCI or profit #IAS2 #IAS41 #Inventories #BiologicalAssets #ACCAFR

Chapter 5: Revenue Recognition (IFRS 15) 📄 Caption: One of the most tested areas in FR! Learn the 5-step revenue recognition model with clear examples that make this complex standard easy to understand. What you’ll learn: Contracts & performance obligations Transaction price and allocation Point in time vs over time Principal vs agent #IFRS15 #RevenueRecognition #TransactionPrice #ACCAFR #Acc...

Chapter 4: Basis of Preparation 📄 Caption: This video explains how financial statements are prepared, focusing on accounting policies, changes in estimates, and prior period errors. What you’ll learn: Accruals, going concern, and fair presentation Accounting policies vs estimates Retrospective vs prospective application IAS 1 and IAS 8 basics #IAS8 #AccountingPolicies #PriorPeriodErrors #ACCAFR #...

Chapter 3: IFRS 18 – General Requirements 📄 Caption: Learn the structure of a full set of IFRS-compliant financial statements. This video covers consistency, comparability, aggregation rules, and minimum requirements under IFRS 18. What you’ll learn: What’s included in a complete set Presentation format and frequency Comparative info rules Aggregation vs disaggregation #IFRS18 #FinancialStatement...