Spring 2026 Orientation for FAR by Sir Jahanzaib

Spring 2026 Orientation for FAR by Sir Jahanzaib

Chapter 3 Property Plant and equipments

Video 1 IAS 16 PPE syllabus weightage, Testing level contents and Proficiency Level

Video 2 Assets and non current assets

video 3 Current Assets

Video 4 PPE definition and initial measurement

Video 5 PPE Subsequent measurement Cost model

Video 6 PPE Revaluation Model depreciation various concepts

Video 7 Depreciaiton Straight line method and its observations

Video 8 Practice Example for Depreciation Using Straight Line Method

Video 9 Practice Question 2 SLM Comprehensive

Video 10 SLM Depreciation charged on monthly basis

Video 11 Depreciation Reducing balance method and its observations

Video 12A Comprehensive Example Depreciation WDV Yearwise depreciation

Video 12B Comprehensive Example Depreciation WDV Yearwise depreciation

Video 13 Activity Based Depreciation (Machine hour and Units produced)

Video 14 Sum of the Years Digit Method

Video 15 Depreciation on monthly basis and its complexities

Video 16 Working for Depreciation for Multiple years SLM with example

Video 17 Working for Depreciation for Multiple years RBM with example

Video 18 Working for Depreciation for Multiple years RBM with formula with example

Video 1 Disposal of assets types and working

Video 2 Practice Quetions of Disposal

Video 3 Calcuation of Acc depreciation till the date of disposal Practice Question

video 4 Disposal, Loss by Fire, insurance claim and scrap with practice question

Video 5 Exchange of Asset with trade in value

Video 6 Exchange of Assets with past paper Spring 18 Q6b

video 1 Working back of cost and Acc depreciation from NBV(SLM) example

Video 2 Working back of cost and accumulated depreciation from NBV (RBM) example

Video 3 Woring back Cost and acc Dep for RBM with formula

Video 4 Backward working for WDV Account and Depreciation Basics with examples

Video 5 Backward working Azfar & Company Question

Video 1 Example 20 A combined Example of Opening assets, additions and disposals (SLM)

video 2 ICAP Past paper quesitons Autumn 2020 Q7 Aab e Hayat Merchant SLM

Video 3 ICAP Past paper quesitons Autumn 2020 Q7 Aab e Hayat Merchant RBM

Video 1 cost of asset and its components

Video 2 Cost should not include and other concepts relating to cost

Video 3 Proceeds from selling itme produced while testing

video 4 Example 20 of Cost components and accounting for dismentaling cost

Video 5 ICAP Past paper questions Spring 2021 Q 1 Shangrila Enterprises cost components

Video 6 Transfer to PPE from Invetory and asset taken by Owner with example

Video 7 Other concepts of Assets(CWIP Repair Maintinance additions expansions and overhauling)

Video 8 Change in estimates with 3 practice questions

Video 1 Revaluation Model the need and reason

Video 2 Revaluation Basic Comprehensive Example Part 1

Video 3 Revaluation Basic Comprehensive Example Part 2 Revaluation Entries

Video 4 Revaluation Basic Example Part 3 Entries After revaluation including Incremental Depreciation

Video 5 Revaluation Basic General Entries Summary

Video 6 Revaluation Basic Comprehensive Example Part 4 2nd revaluation

Video 7 Revaluation Surplus and incremental Depreciation with Example

video 8 Revaluation Example 3

video 9 Change in estimate during revaluation with example

Video 10 Revaluation loss and the amounts to be shown in Financial Statements with example

Video 11 What is OCI and what does it mean to charge to PL

Video 12 Revaluation Gain and then loss with example

Video 13 Revaluation loss and then then gain with example

Video 14 Summary of Revaluation Scnarios

Video 15 comprehensive example of all types of revaluations

Video 16 ICAP Past paper SK Limited

Video 17 ICAP Past paper Question PRQ Enterprises

PPE ICAP Past paper Question Sputnik Sea Limited Part 1

PPE ICAP Past paper Question Sputnik Sea Limited Part 2

ICAP Past paper question Spring 2018 Q6b Exchange scnarios

Video 4 ICAP Past paper quesitons Spring 10 Q2 MJ Enterprises

Video 1 IAS 16 Mandatory Disclosures and Fixed Asset Schedule Presentation

Video 2 Additional Mandatory Disclosures in Case of Revaluation

Video 3 Additional Mandatory Disclosures Other Circumstances

Video 4 Additional Optional Disclosures in PPE

Video 5 Past Paper Spring 2022 Tuski Limited Q9 Part 1

Video 6 Past Paper Spring 2022 Tuski Limited Q9 Part 2

IAS 23 Notes by JZ spring 2025

Video 1 Concept of Borrowing and Finance Expenses in asset purchase

Video 2 the Qualifying Asset

Video 3 CWIP and its presentation and accounting entries

Video 4 Other concepts of cost and sub investment

Video 5 Example of Borrowing cost with sub let

Video 6 Expensing vs capitalization of borrowing cost

Video 7 When to start and suspend capitalizing of borrowing cost.

Video 8 When to end the capitalization

Video 9 Cord Limited Question practice of Date of start,suspension and stop

Video 10 Comprehensive Practice Question Part 1

Video 11 Comprehensive Practice Question Part 2

Video 12 General Borrowing and how to charge Borrowning Cost

Video 13 Practice question SIKA Sports with working of Capitalization Rate

Video 14 IAS 23 Disclosure Requirements

Video 15 Exam Standard question Spin Indusctries Limited (Specific with general borrowing)

Video 1 IAS 23 ICAP Past paper Autumn02 Q5

Video 2 ICAP Past paper Spring 14 Q6 Marvellous Engineering

Video 3 ICAP Past paper Spring03 Jamal Nasir

Video 4 Bulan Pakistan Limited Spring 2022 Q1

Video 5 Spring23Q9 Part III Mesopotamia Limited

IAS 23 Borrowing Cost concept with 3 examples (up, cord, SIKA)

IAs 36 Notes by JZ Spring 2025

Video 1 IAS 36 Impairment Introduction and Syllabus

Video 2 Why do we Hold an Asset

Video 3 Accounting for Impairment

Video 4 Impairment of Asset Working and entries

Video 5 Claculating FV less Cost to sell and Value in Use

Video 6 Calculating value in use Example

Video 7 Comprehensive Practice Example of Impairment of Asset

Video 8 Impairment Review and Impariment Indicators

Video 9 Accounting entries when Asset account is carried at NBV

Video 10 Past paper Question Dominent Fertilizer

Video 11 Past paper Question Apricot Pakistan Limited

Video 12 Revaluation and Impairment Interrelationship

Video 13 Example Impairment Loss in revaluation model (after Revaluation Surplus) Part a b and c

Video 14 Example Impairment Loss in revaluation model (after Revaluation Surplus) SOFP, entries, req d

Video 15 ICAP MCQs IAS 36

Video 16 Reversal of impairment Cost model with Example

ICAP Past paper question Autumn 21Q2 Barbary Cement Limited (IAS 36)

IAS 36 SKYLine LIMITED

IAS 36 and IAS 23 Indus Pharma Limited

IAS 36 Premier limited

IAS 36 and IAS 16 Aba Limited

6 Autumn 2022 Q5 Zarmoney Limited

IAS 40 Investment Property Notes by JZ Spring 2025

Video 1 What is investment Property

Video 2 Various Accounting standards for Assets

Video 3 Rules for Initial and subsequent measurement

Video 4 Example Initial and subsequent measurement

Video 5 Various Items of Classification Part 1

Video 6 Various Items of Classification Part 2

video 7 what is and is not the Investment Property

Video 8 Comprehensive Example Victoria Part 1

Video 9 Comprehensive Example Victoria Part 2

Video 10 Comprehensive Example Victoria Part 3

Video 11 Disposal of Investment Property

Video 12 Transfer from one Standard to another

Video 13 IAS 40 to IAS 16 Transfer and its accounting entries with example

Video 14 IAS 40 FV Model to IAS 16

Video 15 IAS 40 FV to IAS 16 Cost and FV example

Video 16 Practice Question of Disposal with entries and disposal account

Video 17 Transfer from IAS 16 to Investment Property Concept

Video 18 Transfer from IAS 16 to IAS 40 (FV and Cost)

Video 19 Other Discussions of Transfer with example

Video 20 IAS 40 Disclosure Requirements

V1 Example 1 Sapphire Limited

V2 Example 2 Star PLC

V3 Example 3 SPL (popular and palms)

V4 Example 4 Dollar house Limited

V5 Example 5 BL

V6 Example 6 Speculate company

V7 Example 7 GICL

V8 Example 7 Accounting Entires

Video 1 Biological Asset Nature and measurement

Video 2 Difference between Cost and FV less cost to Sell with example

Video 3 Reproduction in Biological Assets and how to record it

Video 4 Subsequent Measurement of Biological Asset At each Reporting Date with Example

Video 5 Reconciliation of Carrying Amount Disclosure and Price vs Physical Change with example

Video 6 Price Vs physical Change Example 2

Video 7 Comprehensive Example (reconciliation and price bs physical change)

IAS 20 GOVT Grants Notes Spring 2025

Video 1 Govt Grants and its Types

Video 2 Grant Definition and recognition criteria

Video 3 Immediate Assistance and grant relating to income (Other income approach)

Video 4 Grant relating to income method 2 and presentation in FS

Video 5 Grant relating to Asset purpose and treatment with example

Video 6 Deffered Grant Current vs Non Current Portion

Video 7 Deffered Grant Current vs Non Current Portion Example and disclosure

Video 8 Comprehensive question of Grant KAITE

Video 9 Importance of a Grant Condition

Video 10 Repayment of Govt Grant relating to Income In full

Video 11 Partial Repayment of Govt Grant relating to Income with example

Video 12 Full Repayment of Govt Grant relating to asset (both Methods)

Video 14 Partial repayment when grant is adjusted with asset cost (Method 2) with example

Video 15 IAS 20 Disclosure Requirements

Video 13 Partial repayment when grant is recorded separately (Method 1) with example

Video 17 Making Extracts of FS Autumn 2023Q5 Shark Limited

Video 16 Theory Discussion (Forgivable loans and loans at Low rate Autumn 2022 Q2b One Limited)

Video 1 ICAP Past paper AU21Q7 Bunny Ear Limited (IAS 16, 20 and 23) Part 1

Video 2 ICAP Past paper AU21Q7 Bunny Ear Limited (IAS 16, 20 and 23) Part 2

007 ICAP Ch7 SOCE [by JZ]

Video 1 The complete set of financial Statements and its purpose

Video 2 The Simplest form of Statement of Changes in equity

Video 3 The Dividends (Interim and final) and reserves

Video 4 SOCE Example

Video 5 Issue of New shares Accounting entries and effects

Video 6 Practice Question Issue of shares and reserve creation

Video 7 Practice Question SMS Limited

Video 7A ABC Limited Practice Question

Video 8 Treatment of Revaluation surpluse and past paper questions Pak Oceam Limited

Video 9 ICAP Past paper Question Deffodils Limited

Video 10 Redeemable Prefference shares (Types of Shares)

Video 11 other terminologies of share capital (Authorised, issued Subscribed and paid up share capit

Video 12 ICAP Past Paper question Astrazanica with revaluation

Video 13 ICAP Pastpaper Roman Limited Spring 2023 Q7

SOCE full revision

Video 1 Cash flows Statement Basics and reasons

Video 2 Cash, cash eqivalent and Inflows vs outflows

Video 3 Statement of Cash flows Sample

Video 4 Cash flows from investing activites with example

Video 5 Cash Flows from Financing Activities with examples

Video 6 Summary Coverage of CFI CFF and CFO

Video 7 Balacing the Cash Flow information (PPE IP INV additionals working)

Video 8 Balacing the Cash Flow information (Cashflow from disposal) with example pending

video 9 finding cash flows from balances (borrowing, Shares issue etc) with example

Video 10 Practice example of Finding cash flows

Video 11 Cash flows from operating Activities Indirect Method

Video 12 Cash Flow from Operating activities example hopper company

Video 13 a Simple Question of Cash flows Statement

Video 14 Cash Flows Full Question

Video 15 ICAP Past paper Autumn 2020 Taxila Limited Discussion

Video 16 ICAP Past paper Autumn 2020 Taxila Limited solution

Video 17 Direct Method Cash flows from Operating activities with Example

Video 18 A practice question of Direct method Sindh Robotics

Video 1 Drum Limited Part 1 discussion and Plan of Action

Video 2 Drum Limited Part 2 solution

Video 3 IAS 7 Cash flows ICAP Past papers Spring 2022 Q2 Dahl limited

Video 4 Autumn 2022 Q7 Quickens Limited Discussion

Video 5 Autumn 2022 Q7 Quickens Limited Solution

Video 6 Autumn 24 Q8 Layallpur limited Cash Flows Statement

Video 7 Autumn 23 Q7 Dolphin Limited

Cash flows statement complete concept

008 ICAP Ch11 IAS7 Cash Flows [by JZ]

Video 1 Change in Estimates

Video 2 Change in Estimate Example and Disclosures

Video 3 Accounting Policy and Change in Accounting Policy

Video 4 Change in Accounting policy Asif Engineering Limited

Video 5 Change in Accounting Policy Disclosures

Video 6 Accounting Policy Further Discussion

Video 7 Prior Period Errors Meaning and Disclosures

Video 8 Practice Question Prior Period Error DEF Question

Video 9 Addition to DEF question with solution

Video 10 Supreme Cement Company Limited SCCL

Video 1 Financial Reporting legal framework, statement of Compliance

Video 2 The Body Making the IAS and IFRS

Video 3 The Conceptual Framework

Video 4 Fundamental Qualitative Characteristics (means and how to achieve)

Video 5 Elements of Financial Statements (Assets, Liabilities, Equity, Income and expenses)

Video 6 Types of Transections (revnue vs capital Nature expenses)

Video 7 Measurement of elements of financial statements (assets)

Video 8 Practice Question of various Costs

Video 9 Practice Example 2

Video 10 Capital Maintinance (Financial and Physical Capital Maintinance)

Video 11 Past paper Inca Empire (S23Q5), MCQs (Sp21 to Aut24)

Video 12 Nerukot Limited(A24Q4), Theory (A22Q1)

Video 1 Introduction to NPO

Video 2 Contents and formats of IE Account and statement

Video 3 Subscription Account and its variations

Video 4 Format and flow of SOFP and SIE for NPOs

Video 5 Nawabshar Youth Movement IE and SOFP Practice Question

Video 6 Peshawar Business Club Practice Question

Video 7 ICAP Past paper Question Chongtar Int Hospital

Video 1 Fund Accounting (Type and meaning of contributions)

Video 2 Fund Accounting Deferral Method

Video 3 Fund Accounting Professional Sports Club Deferal Method

Video 5 NPO Valuation of Closing stock

Video 2 Other Inflow sources of NPO

Video 3 NPO committed revenues

Video 4 Contribution in Kind

Video 6 Provisions relating to Collections

Video 1 Reporting Framework for NPOs and ASNPO

V1 Violin Family Club Past paper Part 1 Subscription Income

V2 Violin Family Club Past Paper Part 2 Life membership and fund balance

V3 Violin Family Club Past Paper Part 3 Canteen and electricity

V4 Violin Family Club Past Paper Part 4 PPE Additions disposals gains and depreciation

V5 Violin Family Club Past Paper Part 5 Rent expense advance and Ban balance

V6 Violin Family Club Past Paper Part 6 IE account and SOFP

V1 NPO Gemini Club Spring 24Q1

V2 Sagala Sports(aut 24 Q1) NPO

Monday Limited Part 1 Discussion

Monday Limited Part 2 Depreciation and Exchange of Asset

Monday Limited Part 3 Borrowing cost and Revaluation

Distaghil Limited Part 1 Discussion of questiosn and Revalution IAS16

Distaghil Limited Part 2 Govt Grant

Distaghil Limited Part 3 IAS 40 Transfer in

Video IAS 33, 8 and SOCE Chand Limited Spring 2022 Q8

ICAP PP Spring23Q9 Part I & II

ICAP PP Spring23Q9 Part III