1 Definition PPE

2 Expenses (Capital & Revenue)

3. Recognition & Measurement

4 Initial Measurement

5 Initial Measurement Example

6. Past Papers SpMar 13 Q 1 b New

7 Terminologies IAS 16

8 Depreciation Methods

9 Depreciation Methods Examples

10 SLM Example (ICAP Book)

11 RBM Example (ICAP Book)

12 RBM Example (ICAP Book)

13 Ledgers & Dep Entry

14 Depreciation Policy

15. Depreciation Policy Example

16 Disposal (Sale or Destroy)

17. Disposal (Sale or Destroy) Example

18 Disposal (Exchange)

19 Disposal (Exchange) Example

20 Exchange of Assets (ICAP Book Ex & Mar 18 Q.6)

21 Comprehensive Example (ICAP Book Ex & Aut 19 Q.6)

22 Change in Estimates

23 Change in Estimates Example 1

24 Change of Estimates Example 2 (ICAP Book)

25 Change in Estimate Example 3 (ICAP Book)

26 Change in Estimate Example 4(ICAP Book)

27 Revaluation

28 Revaluation Examples

29. Entries Past Papers Sp Mar 18 Q.6.a (SK Ltd)

30 Extracts to FS

31. Extracts Past Papers Sp Mar 18 Q.6.a (SK Ltd)

32 Disclosures

33. Disclsoures Past Papers Sp Mar 18 Q.6.a (SK Ltd)

1. Summary

1. March 16 Abid Ltd (FAR 2)

2. Spr 16 Delta Ltd

3. Spr 19 ias 16 Piano

4. Orchid Ltd Spr 17

5. Tsuki Ltd

6. Spr 21 Sputnik

1. Basics IAS16

2. Initial Measurement

3. Depreciation

4. Disposal

5. Change in Estimate

6. Revaluation

7. Extracts to FS

8. Disclosures

1. Definitions in IAS 36

2. Indicators of Impairment

3. Measurement of RA

4. Fair Value less Cost to sell Example 1

5. Fair Value less Cost to sell Example 2

6. Value in Use Example 1

7. Value in Use Example 2

8 Impairment Example 1

9 Impairment Example 2

10. Impairment Example 3

13. Sep 7 Q.4 (FR2)

14. Mar 13 Q.5 (FR2)

15. Sep 18 Q. 6.b (FR2)

1. Summary

1. Aut 21 Barbaray Cement Ltd

2. Aut 22 Zarmoney Limited

1. Basics

2. Measurement of RA

3. Fair Value Less Cost To Sell Example

4. Value in Use Example

5. Impairement Example

1. Definition of IAS 40

2. Arrangements

3. Examples IAS 40

4. Recognition & Measurement

5. Initial Measurement

6. Subsequent Measurement

7. IAS 40 Question

8. Disposal

9. Disposal Question

10. Transfer

11. Disclosure

1. Summary

1. Past Papers Spr 21 7.ii Corv Limited

2. ICAP Study Text Victoria

1. Basics

2. Recognition and Measurement

3.Initial Measurement

4. Subsequent Measurement

5. Transfer

6. Disclosures

1. Recognition

2. Govt Grants

3. Govt Assistance

4. Forgivable Loans with exmaple

5. Low Interest Rates

6. Non Monetary Assets

7. Types of Grants

8. Grant related to Income

9. Grant related to Income Example

10. Grant related to Income Example (Repayment)

11. Grant related to Asset

12. Grant related to Asset Example

13. Grant related to Asset Example (Repayment)

1. Summary

1. Aut 19

2. Spr 21 Corve Ltd

3. Aut 22 Xero, One Ltd

1. Recognition

2. Forgivable Loans and Low Interest Rate

3. Grant related to Income

4. Grant related to Assets

1. Basic Concept

2. SB & Inv Income

3. SB & Inv Income Format

4. Usage of Funds Format

5. SB Example 1

6. SB Example 2

7. Capital work in progress Example

8. GB & Cap Rate

9. GB & Cap Rate Format

10. GB & Cap Rate Example

11. GB & Int to be capitalized Example

12. GB & SB Mix Question

1. Summary

1. Aut 9 Spin Industries Ltd

2. Aut 11 Granite Corporation

3. Spr 21 Corve Ltd

4. SPr 22 Bulan Pakistan Ltd

1. Basic Concept

2. SB & Inv Income

3. SB & Inv Income Format

4. Usage of Funds Format

6. GB & Cap Rate

5. SB Example

7. GB & Cap Rate Format

8. GB & Inv to be Capitalized Example

1. Financial Statements (SOCIE)

2. Elements of SOCIE

3. SOCIE Format

4. Entries

5. SOCIE Baisc Example 1

6. SOCIE Baisc Example 2 (PP - Spr 15 Pak Ocean Ltd)

1. Wednesday Ltd Aut 19

2. Astrazenca Ltd Spr 20

1. Objective of IAS 8

2. Accounting Policy

3. Accounting Estimate

4. Errors

5. Mechanism of Calculation

6. Disclosures

7. Dividends

8. Question 1

9. Question 2

10. Question 3

1. Fakhe Ltd Aut 20

2. Zahidi Ltd Aut 21

1. Revision of Concepts SOCIE

2. Basic Concept

3. Basic Concept Example

4. Prefence Shares

5. Prefence Shares 5 examples

6. WANOS Format

7. WANOS Format Example

8 Issuance of Shares at MV Example 1

9. Issuance of Shares at MV Example 2

10. Bonus Issue

11. Bonus Issue (WANOS & EPS) Example 1

12. Bonus Issue (WANOS & EPS) Example 2

13. Bonus Issue (WANOS & EPS) Example 3

14. Adjustment Factor

15. Right Issue (WANOS & EPS) Example 1

16. Right Issue (WANOS & EPS) Example 2

17. Right Issue (WANOS & EPS) Example 3

18. Share Split

19. Share Split (WANOS & EPS) Example

20. Share Consolidation

21. Share Cons (WANOS & EPS) Example

22. Potential Ordinary Shares

24. Diluted EPS

24. Ranking (Incremental EPS)

25. Diluted or Anti diluted EPS

26. Diluted EPS Example 1 (Bonds)

27. Diluted EPS Example 2 (Pre Shares)

28. Diluted EPS Example 3 (Options)

Past Papers Spr 17 Q.1 Home Dynamics Limited (FR2 PP)

2. Peach Tree Ltd Aut 22

1. Errors

2. Type of Errors

3. Suspense Account

4. How to correct errors

5. Effects on Profits

2. Tally traders Aut 22

1. Moon Mart Spr 22

1. Not for profit organizations

2. Fund Accounting

3. Funds Example

4. Contributions

5. Contributions Example

6. Govt Funding or Govt Grants Example

7. Special Fund or Restricted Fund

8. Special Fund or Restricted Fund Example

9. Financial Statements for NPO

10. Receipt & Payment Account

11. Income & Expenditure Account

13. Statement of Changes in equity

14. Statement of Cash flows

15. Subscriptions

16. Subscriptions Example

17. Items & Treatments

1. Violin Family club Spr 19

2. Chongtar international club Spr 20

3. Aut 21 Cereus Golg Club

4. Spr 22 Mahtab Welfare Hospital

1. Introduction

2. Financing Activities

3. Financing Activities Questions

4. Investing Activities

5. Investing Activities Questions

6. Operating Activities

7. Operating Activities Questions (Indirect)

8. Operating Activities Questions (Direct)

9. Indirect Method Queta Track Limited

10. Indirect Method Mardan Software Limited

11. Direct Method SINDH ROBOTICS COMPANY

3. Aut 19 Drum Ltd

5. Spr 20 Broad Peak Ltd

6. Aut 20 Taxila Ltd

7. Aut 21 Saguaro Ltd

8. Spr 22 DAHL Ltd

9. Aut 22 Quicken Ltd

1. Introduction

2. Profitability Ratios

3. Working Capital Ratios

4. Liquidity Ratio

5. Gearing Ratios

6. Guidance about ICAP's Practice Questions Part 1

7. Guidance about ICAP's Practice Questions Part 2

5. Spr 21 Epivac Ltd

6. Aut 21 Lithops Ltd

7. Spr 22 Qamar Ltd