VERTEX LEARNING SOLUTIONS

ACCA Dip-IFR (Diploma in International Financial Reporting Standards)

Study Plan for Dec 2022 Exam Session
Time in Total Time in Status
Day Date Task Activity
Minutes Hours (Yes/No)
Conceptual Framework
Lecture Video Conceptual Framework - Part 1 (23:44) 24
1 10-Jun Lecture Video Conceptual Framework Part - Scope (13:54) 14 1.9
Lecture Video Conceptual Framework - Qualitative Characteristics of Fin Info (11:27) 12
Lecture Video Concepual Framework - Elements of Accounting (01:05:35) 66
Conceptual Framework
Lecture Video Professional Ethics (37:56) 38
Lecture Video Ethical Issues - Question Discussion (22:23) 23
2 11-Jun 2.0
Lecture Video Performance Measure Question Discussion (20:24) 21
Lecture Video COVID 19 and Impacts on Financial Reporting (12:39) 13
Lecture Video IFRS 1 - First Time Adoption of IFRS (26:42) 27
Conceptual Framework
Lecture Video SOCI - Purpose, Structure and Components (38:43) 39
3 12-Jun 2.4
Lecture Video SOFP Explanation 31
Lecture Video Sustainability Reporting and Integrated Reporting (01:15:33) 75
Conceptual Framework
4 15-Jun 2.8
Read Study Text BPP Page 4 - 32 168
IFRS 15 - Revenue from Contracts with Customers
Lecture Video Overview of IFRS 15 (11:15) 11
5 17-Jun Lecture Video Revenue Recognition Citeria (38:25) 39 1.9
Lecture Video Revenue Recognition Citeria Continued (45:03) 45
Question Video Question with Solution - Topic Discussion (20:55) 21
IFRS 15 - Revenue from Contracts with Customers
Question Video Question with Solution - Financing Component (19:33) 20
Question Video Revenue Question with Explanation - 1 (19:08) 19
Question Video Question with Solution - Past Exam Paper Question Discussion (18:59) 19
6 18-Jun 2.0
Question Video Question with Solution - SBR BPP Kit - Questions and Solution (14:41) 15
Question Video Question with Solution - Discount Allocation (24:31) 25
Lecture Video Recognition Criteria Explained (09:01) 9
Question Video Revenue Question with Explanation - 2 (12:46) 13
IFRS 15 - Revenue from Contracts with Customers
Lecture Video Recap Discount Allocation and Fin Component (46:31) 47
Lecture Video Recap Variable Consideration (14:05) 14
7 19-Jun 2.1
Lecture Video Recap Foreign Exchange (10:47) 11
Lecture Video Delivery and Installation (09:55) 10
Read Study Text BPP Page 38 - 43 42
IFRS 15 - Revenue from Contracts with Customers
8 22-Jun Read Study Text BPP Page 43 - 53 70 2.0
Practice Kit BPP Question 2 50
IFRS 15 - Revenue from Contracts with Customers
Practice Kit BPP Question 3 - 4 100
9 24-Jun 2.3
Quiz IFRS 15 Theory 20
Quiz IFRS 15 Calculation 20
IAS 16 - Property Plant and Equipment
Lecture Video Recognition and Initial Measurement (44:04) 44
10 25-Jun Lecture Video Subsequent Measurement (18:24) 19 2.0
Lecture Video Revaluations and Disposals (37:29) 38
Lecture Video Revaluation of NCA (15:47) 16
IAS 16 - Property Plant and Equipment
11 26-Jun Question Video Question and Discussion - IAS 16, 36, 40 (24:35) 25 2.2
Read Study Text BPP Page 56 - 70 105
IAS 16 - Property Plant and Equipment
12 29-Jun 2.5
Practice Kit BPP Question 5 - 7 150
IAS 38 - Intangible Non Current Assets
Lecture Video IAS 38 - Intangible Non Current Asset Revised (44:50) 45
13 1-Jul 1.9
Question Video Questions and Solutions - IAS 16 - IAS 38 (26:08) 26
Read Study Text BPP Page 118 - 123 42
IAS 38 - Intangible Non Current Assets
Read Study Text BPP Page 124 - 128 35
14 2-Jul Practice Kit BPP Question 13 50 2.1
Quiz IAS 38 - Theory 20
Quiz IAS 38 - Calculation 20
IAS 40 Investment Property
15 3-Jul Lecture Video IAS 40 Investment Property (31:39) 32 1.7
Lecture Video Structure of SOCI and IAS 40 Investment Property (01:08:53) 69
IAS 40 Investment Property
Lecture Video IAS 40 and IAS 16 Comparison (36:55) 37
16 6-Jul Read Study Text BPP Page 74 - 78 35 1.9
16 6-Jul 1.9
Quiz IAS 40 - Theory 20
Quiz IAS 40 - Calculations 20
IAS 36 - Impairment
Lecture Video Impairment Lecture (33:20) 34
17 8-Jul 2.0
Lecture Video Imapirment of Assets - Impairment Indicators 25
Lecture Video Recap and Reversal of Impairment (1:01:05) 61
IAS 36 - Impairment
18 9-Jul Lecture Video Impairment of CGU and Goodwill in NCI Question (1:02:20) 63 2.3
Lecture Video Impairment of goodwill - Market Capitalization - Discounting (01:14:15) 75
IAS 36 - Impairment
Read Study Text BPP Page 86 - 95 70
19 10-Jul 1.8
Quiz IAS 36 - Theory 20
Quiz IAS 36 - Calculations 20
IAS 23 - Borrowing Cost
Lecture Video Borrowing Cost - Part 1 (23:29) 24
Lecture Video Borrowing Cost - Part 2 (05:06) 5
20 13-Jul 1.6
Read Study Text BPP Page 78 - 81 28
Quiz IAS 23 - Theory 20
Quiz IAS 23 - Calculations 20
IFRS 13 - Fair Value
Lecture Video Fair Value Lecture (54:26) 55
21 15-Jul 1.5
Question Video Fair Value - Questions (15:59) 16
Quiz IAS 13 - Theory 20
IAS 37 - Provisions and Contingencies
Lecture Video Provisions and Contingencies (01:11:35) 72
Lecture Video Provision for Restructuring (22:29) 23
22 16-Jul Lecture Video Provisions for Restructuring 26 2.7
Lecture Video Provision and Reserves (03:23) 4
Question Video Questions - IAS 16 - IAS 37 - IAS 23 (29:23) 30
Question Video Question - Provision for Restructuring (09:08) 9
IAS 37 - Provisions and Contingencies
Question Video Question Environmental Provision (25:44) 26
23 17-Jul 2.6
Read Study Text BPP Page 132 - 142 77
Practice Kit BPP Question 14 50
IAS 37 - Provisions and Contingencies
Practice Kit BPP Question 15 - 16 100
24 20-Jul 2.3
Quiz IAS 37 - Theory 20
Quiz IAS 37 - Calculations 20
Miscellaneous Standards
Lecture Video IAS 20 Government Grants (35:47) 36
Lecture Video IAS 20 Government Grants - Compliance of Conditions (04:42) 5
25 22-Jul 1.9
Read Study Text BPP Page 70 - 74 35
Quiz IAS 20 - Theory 20
Quiz IAS 20 - Calculations 20
Miscellaneous Standards
Lecture Video IAS 41 - Agriculture (23:06) 23
26 23-Jul Quiz IAS 41 20 2.7
Read Study Text BPP Page 250 - 262 91
Lecture Video IAS 8 - Changes in Accounting Policies, Estimates and Errors (28:47) 29
Miscellaneous Standards
Read Study Text BPP Page 310 - 316 49
Lecture Video IAS 10 - Events after the reporting date (25:29) 26
27 24-Jul 2.3
Read Study Text BPP Page 321 - 322 14
Quiz IAS 10 20
Lecture Video IFRS 8 Operating Segments 30
Miscellaneous Standards
28 27-Jul Read Study Text BPP Page 344 - 354 77 2.0
Read Study Text NCA Held for Sale BPP Page 316 - 321 42
Miscellaneous Standards
29 29-Jul 1.7
Practice Kit BPP Question 28 - 29 100
Miscellaneous Standards
30 30-Jul 1.7
Practice Kit BPP Question 30 - 31 100
Miscellaneous Standards
31 31-Jul 1.7
Practice Kit BPP Question 36 - 38 100
Miscellaneous Standards
32 3-Aug 1.7
Practice Kit BPP Question 41 - 42 100
IAS 21 - Foreign Exchange 2.7
Lecture Video Foreign Exchange Single Entity (33:50) 34
Lecture Video Exchange Differences and a Foreign Subsidiary (18:48) 19
Question Video Question - IFRS 15 and IAS 21 Foreign Exchange (19:23) 20
33 5-Aug
Question Video Question - IAS 16 and IAS 21 Foreign Exchange (14:22) 15
Read Study Text BPP Page 440 - 446 35
Quiz IAS 37 - Theory 20
Quiz IAS 37 - Calculations 20
IAS 21 - Foreign Exchange 2.5
34 6-Aug
Practice Kit BPP Question 25 - 27 150
IFRS 16 - Leases

35 7-Aug 1.9
 Lecture Video Introduction (3:45) 4
Lecture Video IAS 17 and Off Balance Sheet Financing (18:24) 19
Lecture Video Sale and Lease Back Overview (04;21) 5
35 7-Aug Lecture Video Overview of IFRS 16 (22:15) 22 1.9
Lecture Video Short Term Lease Exception (04:26) 5
Lecture Video Imapct on Lessee Accounting (05:52) 6
Lecture Video Measuring Lease Liability and Right of Use Asset (14:42) 15
Lecture Video Leases short questions from F7 (39:46) 40
IFRS 16 - Leases
Lecture Video Re-measurement of Lease Liability (18:11) 18
36 10-Aug Question Video Sales Lease Back - Question and Further Explanation (56:13) 56 1.9
Question Video Question IFRS 16 Leases (14:14) 14
Lecture Video Lessor Accounting (25:39) 26
IFRS 16 - Leases
37 12-Aug 2.0
Read Study Text BPP Page 98 - 114 119
IFRS 16 - Leases
38 13-Aug 2.5
Practice Kit BPP Question 8 - 10 150
IFRS 16 - Leases
Practice Kit BPP Question 11 - 12 100
39 14-Aug 2.3
Quiz IFRS 16 - Theory 20
Quiz IFRS 16 - Calculations 20
IAS 12 - Tax
Lecture Video Taxation - Part 1 (01:11:47) 72
40 17-Aug 2.4
Lecture Video Taxation - Part 2 (04:09) 4
Lecture Video Taxation - Part 3 (01:07:06) 67
IAS 12 - Tax
Question Video Kit Q 40 - Tufnel - Deferred Tax and Impairment (01:00:47) 61
41 19-Aug Question Video Deferred Tax and Leases IFRS 16 (21:15) 21 1.8
Question Video Deferred Tax and IAS 36 - Impairment (09:15) 9
Question Video Deferred Tax and Intra Group Sales (15:48) 16
IAS 12 - Tax
Question Video Deferred Tax Question (24:56) 25
42 20-Aug Question Video Deferred Tax Question (48:23) 49 2.0
Question Video Deferred Tax Losses (16:22) 17
Question Video Question - Leases and Deferred Tax (27:42) 28
IAS 12 - Tax
43 21-Aug Read Study Text BPP Page 220 - 236 96 2.4
Practice Kit BPP Question 23 50
IAS 12 - Tax
Practice Kit BPP Question 23 50
44 24-Aug 1.5
Quiz IAS 12 - Theory 20
Quiz IAS 12 - Calculations 20
IFRS 9 - Financial Instruments
Lecture Video Financial Instruments Introduction (17:57) 18
45 26-Aug Lecture Video Derivatives (1:03:22) 64 2.2
Lecture Video Equity and Liability (29:17) 29
Lecture Video Recognition and Derecognition (19:19) 19
IFRS 9 - Financial Instruments
Lecture Video Amortised Cost Concept (18:45) 19
46 27-Aug Lecture Video 5.1 Discussion (26:09) 26 2.0
Lecture Video Classification Of Fin Asets And Fin Liabilities Optimized (43:18) 43
Lecture Video Reclassification of Financial Assets and Liabilities 30
IFRS 9 - Financial Instruments
Lecture Video Measurement of Financial Assets and Liabilities (25:22) 25
47 28-Aug Lecture Video Compound Financial Instruuments (15:57)_copy 16 2.2
Lecture Video Impairment of Financial Instruments (22:44)_copy 23
Lecture Video Hedging (01:04:36) 65
IFRS 9 - Financial Instruments
Question Video Equity Instruments Question (24:29) 25
48 31-Aug Question Video Bank Loan Question (12:31) 13 2.1
Question Video Loan Notes Question (15:18) 15
Read Study Text BPP Page 170 -179 70
IFRS 9 - Financial Instruments
49 2-Sep 2.0
Read Study Text BPP Page 180 -196 119
IFRS 9 - Financial Instruments
50 3-Sep 2.2
Read Study Text BPP Page 197 -215 133
IFRS 9 - Financial Instruments
51 4-Sep 1.7
Practice Kit BPP Question 19 - 20 100
IFRS 9 - Financial Instruments
Practice Kit BPP Question 21 - 22 100
52 7-Sep 2.3
Quiz IFRS 9 - Theory 20
Quiz IFRS 9 - Calculations 20
IAS 33 - EPS
Lecture Video Introduction to EPS (21:03) 21
53 9-Sep Lecture Video Types of Shares and Calculation of EPS (56:03) 56 2.2
Lecture Video Recap - Wighgted Average Shares and Bonus Factor (7:40) 8
Lecture Video Diluted EPS (45:10) 45
 IAS 33 - EPS
Question Video EPS Short Questions - BPP (47:37) 48
54 10-Sep Quiz IAS 33 - Theory 20 2.6
Quiz IAS 33 - Calculations 20
Read Study Text BPP Page 326 - 335 70
IAS 33 - EPS
55 11-Sep Read Study Text BPP Page 336 - 340 35 2.3
Practice Kit BPP Question 39 - 40 100
IAS 19 - Employee Benefit
Lecture Video Employee Benefits (51:13) 51
56 14-Sep 2.1
Question Video Kit Question - Pensions - Part 1 (55:40) 56
Question Video Kit Question - Pensions - Part 2 (16:01) 16
IAS 19 - Employee Benefit
57 16-Sep 2.5
Read Study Text BPP Page 146 - 167 147
IAS 19 - Employee Benefit
58 17-Sep 1.7
Practice Kit BPP Question 17 - 18 100
IFRS 2 - Share Based Payments
Lecture Video Share Based Payments (01:07:10) 67
59 18-Sep 2.1
Question Video Kit Question 61 - Part 1 (29:50) 30
Question Video Kit Question 61 - Part 2 (27:35) 28
IFRS 2 - Share Based Payments
60 21-Sep 1.8
Read Study Text BPP Page 266 - 281 105
IFRS 2 - Share Based Payments
61 23-Sep 1.7
Practice Kit BPP Question 32 - 33 100
IFRS 2 - Share Based Payments
62 24-Sep 1.7
Practice Kit BPP Question 32 - 35 100
Consolidated Financial Statements - Part 1
Lecture Video Consolidated Financial Statements - Introduction 1 (40:24) 41
63 25-Sep Lecture Video Consolidated Financial Statements - Introduction 2 (23:08) 23 1.7
Lecture Video Consolidated FS - Net Assets and Goodwill (27:30) 28
Lecture Video Consolidated FS - Consideration (06:27) 7
Consolidation - Continued
Question Video Consolidated FS - Short Questions (49:59) 50
Lecture Video Consolidation - Markup and Margin (10:44) 11
64 28-Sep 2.4
Lecture Video Consolidation - Unrealized Profit - PUP (14:10) 14
Lecture Video Consolidation - NCI Valuation Methods (12:33) 13
Question Video Consolidated SOFP F7 - Q 306 - Party Co (56:17) 56
Consolidation - Continued
Lecture Video Intra Group Sale of Assets, Interests and Dividends (15:01) 15
Lecture Video Income Statement Introduction (24:23) 25
65 30-Sep 2.2
Question Video Income Statement MCQs (22:23) 23
Question Video Q 303 Tyson Co - SOCI (37:47) 38
Question Video Consolidated SOFP Question 297 - Analysis (28:24) 29
Consolidation - Continued
Question Video Consolidated SOFP - Q 297 Complete Question with Solutions 30
66 1-Oct 1.5
Question Video Kit Q - Diamond - Part 1 (36:24) 36
Question Video Kit Q - Diamond - Part 2 (22:30) 23
Consolidation - Continued
67 2-Oct 2.2
Question Video June 2015 - Consolidated SOFP - Complete Question Solution (02:12:13) 132
Consolidation - Continued
68 5-Oct Question Video Consolidated SOCI - Sept 2020 Exam (54:42) 55 1.9
Read Study Text BPP Page 372 - 379 56
Consolidation - Continued
69 7-Oct 2.0
Read Study Text BPP Page 383 - 399 119
Consolidation - Continued
70 8-Oct 2.0
Read Study Text BPP Page 400 - 416 119
Consolidation - Continued
71 9-Oct Read Study Text BPP Page 417 - 421 35 0.9
Read Study Text BPP Page 424 - 444 21
Consolidated Financial Statements - Part 2
Question Video Kit Q 15 - Traveler - Good and Impairment (34:23) 35
72 12-Oct Question Video Kit Q 15 - Traveler - IFRS 9 (17:06) 17 2.2
Question Video Exam Question 2016 - Calculation of Goodwill - Part 1 (25:00) 25
Question Video Exam Question 2016 - Consolidated SOCI - Part 2 (56:24) 56
Consolidation - Continued
Question Video Kit Q 16 - Angel - Part 1 (40:31) 41
73 14-Oct 1.9
Question Video Kit Q 16 - Angel - Part 2 (14:09) 14
Lecture Video IFRS 11 - Joint Arrangements (58:13) 58
Consolidation - Continued
Lecture Video Changes in Group Structures (21:45) 22
74 15-Oct 2.2
Lecture Video Interpretation of Financial Statements (01:40:20) 81
Lecture Video IAS 28 - Investment in Associates and Joint Ventures (29:32) 30
Consolidation - Continued
75 16-Oct Question Video Consolidated SOFP Dec 2019 Exam (1:25:28) 86 2.3
Question Video 20. Kit Q 12 - Intasha - Disposal in Groups (51:45) 52
Consolidation - Continued 1.2
76 19-Oct
Question Video 21. Exam Question - Consolidated Financial Statements (01:13:08) 73
 Consolidation - Continued
77 21-Oct Read Study Text BPP Page 448 - 459 77 2.2
Read Study Text BPP Page 462 - 469 56
Consolidation - Continued
78 22-Oct 1.7
Practice Kit BPP Question 44 - 45 100
Consolidation - Continued
79 23-Oct 1.7
Practice Kit BPP Question 46 - 47 100
Consolidation - Continued
80 26-Oct 2.5
Practice Kit BPP Question 48 - 50 150
IFRS for SMEs
Lecture Video IFRS for SMEs Introduction (28:46) 29
81 28-Oct Lecture Video Key Differences in Full IFRSs and IFRS for SMEs (28:51) 29 2.7
Read Study Text BPP Page 358 - 366 56
Practice Kit BPP Question 43 50
IFRS 1 - First Time Adoption of IFRS
Lecture Video Overview and Challenges to IFRS Transition (16:33) 17
82 29-Oct 1.7
Lecture Video First Time Adoption (48:48) 49
Read Study Text BPP Page 286 - 290 35
IFRS 1 - First Time Adoption of IFRS
83 30-Oct Read Study Text BPP Page 291 - 306 112 1.9