SBR UK Textbook Syllabus
Chapter 1
Must Read
UK SBR Exam Style
Chapter 2
Syllabus A. Fundamental Ethical And Professional Principles
A1. Professional and ethical behaviour in corporate reporting
- A1a. Ethical & Professional Issues In Advising On Corporate Reporting2:18
- A1a. Ethical And Professional Issues In Complying With Accounting Standards1:59
- A1b. Ethical Implications Of Professional And Managerial Decisions
- A1b. Consequences Of Not Upholding Ethical Principles
Chapter 3
Syllabus B. The Financial Reporting Framework
B1. The Applications Of An Accounting Framework
- B1a. The Importance Of A Conceptual Framework2:59
- B1b. Conceptual Framework - Overview
- B1b. The Objectives Of Financial Reporting
- B1c. The Qualitative Characteristics Of Useful Financial Information
- B1c. Faithful Representation in more detail2:26
- B1d. Explain The Roles Of Prudence & Substance Over Form1:22
- B1e. Measurement Uncertainty And Relevance
- B1. Chapter 3—Financial Statements And The Reporting Entity
- B1g. Chapter 4—The Elements Of Financial Statements - Assets & Liabilities
- B1g. Chapter 4—The Elements Of Financial Statements - Units of Account0:29
- B1f. Chapter 5: Recognition
- B1f. Chapter 5: De-Recognition1:29
- B1f. Chapter 6: Measurement
- B1f. Chapter 6: Measurement Simplified2:07
- B1f. Chapter 6: Measurement - Factors to Consider1:28
- B1g. Reporting Of Items In The Soci And Oci1:06
- B1g. Reporting Of Items In The Soci And Oci (recap)
Chapter 4
Syllabus C. Reporting The Financial Performance Of A Range Of Entities
C1. Revenue
- C1a. Criteria for IFRS 15
- C1b. Discuss And Apply The Five Step Model Basics7:20
- C1b. Discuss And Apply The Five Step Model in Depth
- C1b. Revenues - Presentation in financial statements
- C1c. Apply The Criteria For Recognition Of Contract Costs As An Asset
- C1d. Specific IFRS 15 Scenarios
- Exam Standard Illustrations
C2. Non Current Assets
- C2a. Initial Recognition of PPE4:45
- C2a. IAS 16 Depreciation
- C2e. IAS 23 Borrowing Costs8:36
- C2a. PPE - After Initial recognition10:03
- C2a. Componentisation
- C2a. IAS 36 Impairments4:50
- C2a. Cash Generating Units
- C2b. Assets Held for Sale4:04
- C2b. Held for sale disposal group2:11
- C2c. IAS 40 Investment property Part 12:31
- C2c. Investment Property Part 2
- C2c. Investment property Part 31:32
- C2d. IAS 38 Intangible asset1:48
- C2d. When can you recognise an IA and for how much?
- C2d. Intangible Assets - Future Measurement2:13
- C2d. Research and development
C3. Financial Instruments
- C3a. Financial Instruments - Introduction4:10
- C3b. Financial liabilities - Categories3:49
- C3b. Financial Liabilities - Amortised Cost4:03
- C3b. Financial Liabilities - convertible loans3:31
- C3a. Financial Assets - Initial Measurement9:45
- C3b. Financial assets - Accounting Treatment2:50
- C3b. Financial Assets - Convertible loan
- C3b. Financial Instruments - Transactions costs1:33
- C3c. De-recognition of Financial Instruments
- C3d. The Reclassification Of Financial Assets
- C3e. Embedded derivatives
- C3f. Hedging2:58
- C3gh. Impairment of Financial Instruments3:58
- C3gh. Impairment of Financial Instruments- Illustrations
- C3i. Purchased Or Originated Credit-Impaired Financial Assets
C4. Leases
- C4a. Leases - Definition
- C4a. Lessee Accounting
- C4a. Variable Lease payments example
- C4a. The Lease Term
- C4e. Leases - Exemptions
- C4e. Leases - Measurement Exemptions
- C4d. Components of a Lease
- C4b. Lessor Accounting - Finance Lease
- C4b. Lessor Accounting - Operating Lease
- C4f. Sale and Leaseback
- C4c. Further Guidance on Lease accounting
C5. Employee Benefits
- C5a. Pensions Introduction3:25
- C5a. Defined Benefit Scheme - Terms2:05
- C5a. Defined Contribution Scheme3:25
- C5a. Defined Benefit - Illustration14:34
- C5b. Curtailments and Settlements
- C5c. Asset Ceiling Test
C6. Income Tax
All subject exam questionsC7. Provisions, Contingencies and Events after the reporting date
All subject exam questionsC9. Fair Value Measurement
C10. Reporting requirements of small entities
- C10. UK SBR: FRS 102 - UK GAAP vs IFRS
- C10. UK SBR: Accounting policies, estimates and errors
- C10. UK SBR: Basic financial instruments
- UK SBR: Other financial instruments
- Inventories
- Investment property
- Property, plant and equipment and borrowing costs
- Intangible assets other than goodwill
- Leases
- Provisions and contingencies
- Revenue
- Government grants
- Share-based payment
- Employee benefits
- Income tax
- Events after the reporting period
- Related party disclosures
- Specialised activities
- Companies Act requirement to prepare consolidated financial statements
- Definition of control
- Other differences
- Business combinations and goodwill
- Associates and joint ventures
- Foreign currency translation
C11. Other Reporting Issues
- Government Grants Part 13:59
- Government grants Part 22:11
- IAS 34 Interim Financial Reporting
- IAS 8 Accounting policies and estimates
- Related Parties11:39
Chapter 5
Syllabus D. Financial Statements of Groups entities
D1. Group Accounting
- D1a. Has a Business Combination Occurred?
- D1b. Method Of Accounting For Business Combinations
- D1bf. Definition of a subsidiary
- D1c. Recognition and Measurement of Net Assets Acquired
- D1d. Business Combinations - Basics7:45
- D1d. Simple Goodwill3:20
- D1d. NCI in the Goodwill calculation2:21
- D1d. Equity Table2:57
- D1d. NCI on the SFP3:58
- D1d. Reserves Calculation2:46
- D1d. Basic groups - Question (NCI @ Proportionate method)
- D1d. Basic groups - Question (NCI @ FV method)
- D1g. Group Income Statement3:57
- D1g. Unrealised Profit7:05
- D1g. Intra-Group Balances & In-transit Items3:46
- D1g. Impairment of Goodwill
- D1g. Make sure you use FV of Consideration
- D1g. Goodwill - FV of NA (more detail)
- D1e. Step Acquisitions
- D1e. Comprehensive Examples - Step Acquisition
- D1h. Partial Disposals8:10
- D1i. Discontinued Operation
- D1h. Full Disposal4:06
- D1j. Subsidiary acquired with a view to disposal
- D1k. Group Accounting Exemptions
- D1i. Cashflow statements - Step 11:36
- D1i. Cashflow statements - Step 22:09
- D1i. Cashflow statement - Step 30:46
- D1i. Cashflow statement - finance costs1:13
- D1i. Cashflow statement - taxation
- D1i. Cashflow statement - Investment property
- D1i. Cashflow statements - Step 4
- D1i. Cashflow statements - Step 5 - Shares
- D1i. Cashflow statements - Step 5 - Loans
D2. Associates And Joint Arrangements
All subject exam questionsD3. Changes In Group Structures
- D3a. Accounting For Group Companies In The Parent
- D3a. IAS 27
- D3b. De-mergers
- D3b. Parent Reorganises The Structure Of The Group
D4. Foreign Transactions And Entities
- D4a. Foreign Exchange Single company
- D4b. Foreign exchange - subsidiaries
- D4b. Foreign currency - extras
Chapter 6
Syllabus E. Interpret Financial Statements For Different Stakeholders
E1. Interpretation Of Financial Information
- E1a. Indicators Of (Non) Financial Performance
- E1a. Interpret NFPIs
- E1a. Non-financial reporting
- E1b. Demand For Transparency
- E1b. Transparency & Non-Financial Standards3:49
- E1c. Environmental, Social, And Ethical Factors On Performance Measurement
- E1d. Framework for environmental and sustainability reporting
- E1e. Purpose and content of an integrated report
- E1fg. IFRS 8 Segmental Reporting - Introduction
- E1fg. IFRS 8 Determining Reporting segments
- E1fg. IFRS 8 Pros and Cons
Chapter 7
Syllabus F. The Impact Of Changes In Accounting Regulations
F1. Discussion Of Solutions To Current Issues In FR
- F1a. First Time Adoption Of A Body Of Standards
- F1c. Current Issue - The Revision Of The Conceptual Framework
- F1c. Current Issue - The IASB’s Principles of Disclosure Initiative
- F1c. Current Issue - Materiality
- F1c. Current Issue - Primary Financial Statements
- F1c. Current Issue - Management Commentary
- Additional Performance Measures
- Digital Assets9:02
- Initial Coin Offerings
- Effects of a Natural Disaster1:53
- Effects of a Global Event2:09
- Better Communication - Primary FS (P&L)2:55
- Better Communication - Unusual Items & Disaggregation2:20
- Management Performance Measures0:50
- Cashflow Proposals0:41