ACCA FR Day 2 Revision | Leases, Revenue, Financial Instruments, EPS & Tax
Автор: Super Infinity Education
Загружено: 2025-11-27
Просмотров: 148
Описание:
In Day 2 of the FR Revision series, we focus on five of the most important exam-tested standards.
These topics frequently appear in Section B & C and are essential for scoring well in the December exam.
📚 Topics Covered in Day 2
• IFRS 16 – Leases
– Lease liability + ROU asset
– Interest + Depreciation
• IAS 33 – Earnings Per Share (EPS)
– Basic EPS
– Diluted EPS
– Weighted average shares
• IAS 12 – Income Tax
– Deferred tax assets & liabilities
– Temporary vs permanent differences
– Revaluation impacts
• IFRS 15 – Revenue
– The 5-step model
– Contract assets/liabilities
– Variable consideration
• IFRS 9 – Financial Instruments
– Classification (AC, FVPL, FVOCI)
– Amortised cost & effective interest
If you have any doubts or need help, feel free to connect with me anytime.
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