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Study Text Questions to Date

Topic Note Tutor guidance Self-assessment
Chapter attempt attempted
Chapter
The financial reporting 1 1 Q20 (b) Ensure that you know the contents of the
framework Q28 (b) Conceptual Framework and that you are
Q34 (b) able to apply it to transactions.
Ethical and professional 2 2 Q13 Ensure that you can apply the ACCA Code
principles Q14 of Ethics and Conduct to practical
scenarios.
Reporting financial
performance
Fair value measurement 1 1 Q22 You must know the definition of fair value
and be able to apply it. Make sure that you
know the markets used to measure fair
value and the levels of inputs to fair value
measurement.
Performance reporting 3, 4 3, 4 Q19 (a) (ii)
and revenue This could include revenue recognition or
Q27 (a) (ii)
the presentation of discontinued activities.
Q35 (a) (i)
Non-current assets, 5, 6 5, 6 Q28 (a) There are several reporting standards
agriculture and Q32 (a) (i) within this heading. In particular, issues
inventories. around property, plant and equipment,
Q36 (a) (i) and intangible assets, and impairment are
regularly examined.

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Study Text Questions to Date
Topic Note Tutor guidance Self-assessment
Chapter attempt attempted
Chapter
Foreign currency 7 7 Q23 (a) Ensure that you know how to account for
transactions exchange differences arising on overseas
transactions within an individual
company’s financial statements.
Leases 8 8 Q17 Ensure that you know how to determine
Q34 (a) (i) when a contract contains a lease. You
must be able to account for leases from
the perspective of the lessee and the
lessor.
Employee benefits 9 9 Q26 (a) (i) Ensure that you understand how to
account for defined benefit and defined
contribution schemes.
Share-based payment 10 10 Q25 (a) Ensure that you understand how to
Q26 (a) (ii) account for both cash-settled transactions
and equity-settled transactions.
Provisions and events 11 11 Q27 (a) (iii) Ensure that you know when a legal or
after the reporting Q30 (a) (i) constructive obligation arises, and that you
period can apply the definition of an adjusting
and non-adjusting event per IAS 10.
Financial instruments 12 12 Q19 (a) (i) Ensure that you understand and can apply
Q29 (a) recognition, measurement and
classification rules relating to financial
Q36 (a) (ii)
instruments per IAS 32 and IFRS 9.

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 THE KAPLAN SBR REVISION PLAN

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Study Text Questions to Date
Topic Note Tutor guidance Self-assessment
Chapter attempt attempted
Chapter
Income taxes 13 13 Q20 (a) (ii) The main focus is likely to be the
Q32 (a) (ii) recognition and measurement of deferred
tax assets and liabilities.
Segment reporting 14 14 Q27 (a) (i) Ensure that you can define a reportable
Q31 (a) (i) segment and apply the definition to
information provided. It is also important
to know whether two segments can be
aggregated.
Related parties 15 15 Q12 (b) Ensure you can identify related parties per
Q15 IAS 24, and the implications for any
Q16 transactions which they may enter into.
Small entities 17 17 Q21 Ensure that you know the key differences
between full IFRS Standards and the IFRS
for SMEs Standard.
Changes in accounting 16, 23 16, 23 Q19 (b) You must be able to discuss the
regulation Q21 (b) implications of adopting new accounting
regulation. You should also ensure you are
Q32 (b) up-to-date with current issues in the
Q35 (b) profession.

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Study Text Questions to Date
Topic Note Tutor guidance Self-assessment
Chapter attempt attempted
Chapter
Group financial
statements
Basic groups, including 18 18 Q9 Ensure that you understand the standard
associates and joint Q24 workings required for subsidiaries in group
arrangements financial statements, as well as key
definitions – such as ‘control’, ‘joint
control’ and ‘significant influence’.
Changes in group 19 19 Q3 Ensure that you know how to account for
structure Q7 share transactions where control is either
gained, lost or retained.
Foreign currency 20 20 Q5 Ensure that you can consolidate a foreign
subsidiaries Q12 subsidiary and can calculate the exchange
differences that arise on its net assets,
profit and goodwill.
Statements of cash flows 21 21 Q6 Ensure that you know the format of a
Q10 statement of cash flows and can deal with
changes in group structure within the
statement.
Interpretation for 22 22 Q23 (b) Ensure that you are happy with the
stakeholders Q26 (b) interpretation of financial and non-
financial information, including additional
Q30 (b) performance measures. You must also be
Q38 able to discuss the framework for
integrated reporting.
Note that not all of the questions are referred to in the programme above. The remaining questions are available in the Kit for extra practice for those
who require more questions on some areas
The financial Reporting framework