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Financial Accounting and Reporting (FAR) Oct 2021
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Syllabus Discussion
Syllabus Discussion (30:07)
FAR Review Proper 1st Semester Oct 2021
Conceptual Framework (29:59)
Statement of Financial Position Problem (140:28)
Statement of Comprehensive Income (290:26)
Operating Segment Problem (25:33)
Statement of Cash Flows (108:22)
Cash & Cash Equivalent, Bank Reconciliation, Proof of Cash (175:59)
Accounts Receivable (118:45)
Accounts Receivable Financing (78:11)
Notes Receivable (80:41)
Inventory (176:07)
FAR First Diagnostic Test
Property, Plant and Equipment (205:24)
Intangible Assets (179:19)
Biological Assets (153:31)
Investment in Equity Securities to Profit or Loss (162:49)
Investment Debt Instruments (bond investments) (322:07)
Bond Investment (115:11)
Investment in Associate (124:52)
Land, Building and Machinery (180:44)
Depreciation and Depletion (66:08)
Investment Property (147:17)
Discontinued Operations and Non-Current Assets Held for Sale (94:31)
FAR Second Diagnostic Test
Current Liabilities (26:03)
Estimated Liabilities (26:03)
Financial and Non-Financial Liabilities (145:42)
Notes Payable (122:49)
Bonds Payable/ Bonds payable, Effective interest method and Market price of Bonds (220:46)
Financial Liability Debt Instruments (293:16)
Debt Restructuring & Release of Liability (109:39)
FAR Third Diagnostic Test
Employee Benefit Problem (26:00)
Defined Benefit Practice Problem (35:38)
FAR First Preboard
FAR First Preboard
FAR_First Preboard Answer key Discussion (118:02)
FAR Review Proper 2nd Semester Oct 2021
Depreciation (57:26)
Depletion (50:16)
Revaluation and Exploration (155:50)
Revaluation (237:52)
Accounting for Income Tax (111:29)
Deferred Tax (196:48)
Retirement Benefit - Pension (186:47)
Shared Based Compensation (53:13)
PFRS Shared Based Compensation Part 2 (Cash Settled) (54:44)
Shared Based Compensation Part 1 & Part 2 (59:45)
FAR Fourth Diagnostic Test
Shareholders Equity (240:34)
Retained Earnings (90:17)
Accumulated Profits and Losses (Retained Earnings) (132:28)
Book Value and Earnings Per Share (177:19)
Accruals/Cash Basis & Single Entry (136:50)
Correction of Errors (113:03)
Government Grants (62:25)
FAR Fifth Diagnostic Test
Quick Notes Discussion
Cash & Cash Equivalent, Bank Reconciliation, Proof of Cash (41:16)
Accounts Receivables and Receivable Financing (72:09)
Notes Receivable and Loan Impairment (71:31)
Inventories (81:42)
Investment (64:41)
Investment in Associate (75:46)
Property, Plant and Equipment (46:21)
Investment Property and Other Investment (50:56)
PAS 19- Employee Benefits Part 1 Concept (37:04)
PAS 19- Employee Benefit Part 2 Concept (38:34)
PAS 19-Employee Benefit Problem (26:00)
PAS 19- Defined Benefit Practice problem (35:38)
PFRS 16- Leases Concept (106:29)
BIological Asset Problem Solving Discussion (65:46)
FAR Final Preboard
FAR Final Preboard
FAR Final Preboard Answer key Discussion
FAR_Final Preboard Answer key Discussion (128:26)
PAS 19- Defined Benefit Practice problem
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