Nearpeer is Pakistan’s largest online learning platform. Download our apps to start learning
Contact us
Copyrights Nearpeer @ 2024
By Ajmal Kanju
Enrollments : 1,488 StudentsRs. 10000
This course includes
Videos : 339
Notes : 151
1. Objective of Lease Standard
2. Basic Terminologies in Lease
3. Calculation of Present Value Part A
3. Calculation of Present Value Part B
4. Preparation of Schedule
5. Extract to FS from Schedule Part A
5. Extract to FS from Schedule Part B
6. Concepts used in Lease
7. Conditions for Finance Lease
8. Finance Lease Simple Lessor
9. Finance Lease Simple Lessor Question (Arrears)
10. Finance Lease Simple Lessor Question (Advance)
11. Finance Lease Dealer or Manufacturer Lessor
12. Finance Lease Dealer or Manufacturer Lessor Question (Arrears)
13. Operating Lease Lessor
14. Operating Lease Lessor Question (Arrears)
15. Operating Lease Lessor Question (Advance)
16. Short term or Low value assets Lessee
17. Finance Lease Lessee
18. Finance Lease Lessee Question Advance
19. Finance Lease Simple Lessor Question (Arrears) Notes to FS
1. Past Paper Spr 8 Entries Extracts & Notes to FS
2. Aut 18
3. Past Paper Spr 19 Entries
4. Past Paper Spr 20 Entries
5. Extract to FS from Schedule
12C. Operating Lease or STA or LVA
1. Past Paper Spr 8 -Entries Extracts _ Notes to FS
9. Past Paper Autt 22 -Notes to FS
7. Conditions for Finance Lease
12B. Finance Lease – Dealer or Manufacturer Lessor Question (Advance) Solved
19. Finance Lease - Simple Lessor Question (Arrears) - Notes to FS
8. Past Paper Spr 22 Part i -Extracts _ Notes to FS - Solved
1. Objective of Lease Standard
8. Finance Lease - Simple Lessor
14. Operating Lease - Lessor Question (Arrears)
3. Past Paper Spr 19.b - Entries
2. Basic Terminologies in Lease
9. Finance Lease - Simple Lessor Question (Arrears)
15. Operating Lease - Lessor Question (Advance)
4. Past Paper Spr 20 -Entries
3. Calculation of Present Value
10. Finance Lease - Simple Lessor Question (Advance)
16. Short term or Low value assets - Lessee
4. Preparation of Schedule
11. Finance Lease – Dealer or Manufacturer Lessor
17. Finance Lease - Lessee
6 Past Paper Aut 21 -Entries
6. Concepts used in Lease
12. Finance Lease – Dealer or Manufacturer Lessor Question (Arrears)
18. Finance Lease - Lessee - Question - Advance
7. Past Paper Aut 19 Part i -Extracts _ Notes to FS
7a. Lessor
13. Operating Lease - Lessor
2. Past Paper Aut 18 - Notes to FS
5. Past Paper Spr 21 -Extracts _ Notes to FS
2. Types of Financial Instruments
1. Financial Instruments Definition
12. FVTOCI – Debt Instruments (FA)
2. Types of Financial Instruments
22. FVTOCI – Debt Instruments (FA) Complex Scenerio
3. Transaction Cost
3. Transaction Cost
4. Shares and Terminologies
14. Amortized Cost – Debt Instruments (FA)
5. Tree Financial Instruments
25. Past Papers -Mar 20
6. FVTPL Equity Instruments (FA)
4. Shares and Terminologies
7. FVTPL Equity Instruments (FA) Question
16. FVTPL – (FL)
8. FVTOCI Equity Instruments (FA)
28. Aut 21
9. FVTOCI Equity Instruments (FA) Question
6. FVTPL – Equity Instruments (FA)
10. FVTPL Debt Instruments (FA)
15. Amm Cost – Debt Instruments (FA) Question
11. FVTPL Debt Instruments (FA) Question
24. Past Papers - Sep 19
12. FVTOCI Debt Instruments (FA)
7. FVTPL - Equity Instruments (FA) Question
13. FVTOCI Debt Instruments (FA) Normal Question
18. Own Credit Risk
14. Amortized Cost Debt Instruments (FA)
29. Aut 22 - Part i
15. Amm Cost Debt Instruments (FA) Question
8. FVTOCI – Equity Instruments (FA)
16. FVTPL (FL)
20. Amortized Cost – (FL)
17. FVTPL (FL) Question (Normal)
29. Aut 22 - Part ii (After consolidation)
18. Own Credit Risk
9. FVTOCI – Equity Instruments (FA) - Question
19. FVTPL (FL) Question (With own Credit Risk )
17. FVTPL – (FL) Question (Normal)
20. Amortized Cost (FL)
26. Past Papers -September 2020
21. Amortized Cost (FL) Question
10. FVTPL – Debt Instruments (FA)
22. FVTOCI Debt Instruments (FA) Complex Scenerio
19. FVTPL – (FL) Question (With own Credit Risk )
23. FVTOCI Debt Instruments (FA) Question with schedule
29. Aut 22 - Part i - Copy
11. FVTPL - Debt Instruments (FA) Question
21. Amortized Cost – (FL) Question
5. Tree - Financial Instruments
13. FVTOCI - Debt Instruments (FA) Normal Question
23. FVTOCI - Debt Instruments (FA) Question with schedule
1. Financial Instruments - Definition
1. Foreign Currency Transactions
2. Currencies
3. Currencies Example
4. Dates
5. Dates Example
6. Rates
7. Rates Example
8. PurchasesPayable Question
9. SalesReceivable Question
10. Bank Deposit Question
11. PPE(NMA) Question
12. PPE (NMA Revaluation) Question
13. Foreign Loan Question
15. Summary IAS 21
14. Aut 19 Copper Ltd - Past Papers Question
2. Currencies
9. SalesReceivable Question
3. Currencies - Example
8. PurchasesPayable Question
Aut 22 Cone Motors part i
4. Dates
12. PPE (NMA - Revaluation) Question
5. Dates - Example
13. Foreign Loan - Question
6. Rates
10. Bank Deposit Question
7. Rates - Example
14. Past Papers Question
1. Foreign Currency Transactions
11. PPE(NMA)-Question
10. SPR 21
1. Definitions, Examples & Treatments
1. Definitions, Examples _ Treatments
2. Recognition & Measurements
2. Recognition _ Measurements
3. Disclosures
3. Disclosures
4. Tree
4. Tree
5. Example Fair Value less Cost to Sell
6. Example - Physical _ Price Change
6. Example Physical & Price Change
5. Example – Fair Value less Cost to Sell
7. Example Physical & Price Change Plus Recon
8.Example - Physical _ Price Change, Journal Entry, Recon _ Extracts
8.Example Physical & Price Change Journal Entry Recon & Extracts
9.Past Paper – Mar 20
9.Past Paper Mar 20
7. Example - Physical _ Price Change Plus Recon
1. Operating SEGMENTS
1. Operating SEGMENTS
3. Operating segment – Calculation formats
2. Reportable Segments
4. Operating segment – Disclosures
3. Operating segment Calculation formats
2. Reportable Segments
4. Operating segment Disclosures
5. Sales - Example
5. Sales Example
6. Profit _ Loss - Example
6. Profit & Loss Example
7. Assets - Example
7. Assets Example
8. Operating segments - Example
8. Operating segments Example
9. Past Paper - Summer 15
9. Past Paper Summer 15
Aut 19
3. Amir Ali, ACA- Spr 19
1. Ethics
1. Ethics
2. Fundamental Principles
2. Fundamental Principles
3. Threats
3. Threats
4. PREPARATION AND REPORTING OF INFORMATION (Section 320)
4. PREPARATION AND REPORTING OF INFORMATION (Section 320)
5. PREPARATION AND REPORTING OF INFORMATION (Potential Conflict)
5. PREPARATION AND REPORTING OF INFORMATION (Potential Conflict)
6. Question 15.3 (Qus Bank)
6. Question – 15.3 (Qus Bank)
7. Question 15.8 (Qus Bank)
7. Question – 15.8 (Qus Bank)
2. Baqir ACA- Aut 18
1. Umar sheikh Spr 18
1. Cons - Basic Concepts
1. Cons Basic Concepts
14. Cons - FV Adjustment (Rev)
2. Cons Pre Post AR NCI GW CRE
2. Cons - Pre _ Post AR - NCI - GW - CRE
3. Cons Pre Post AR NCI GW (positive) CRE Qus
11. Cons - URP - Assets Example
4.Cons Pre Post AR NCI GW (negative) CRE Qus
21. Contingent Liability
5. Cons Impairment of GW
3. Cons - Pre _ Post AR - NCI - GW (+ve) - CRE - Qus
6. Cons Imp of GW Question
13. Cons - URP - Assets Question (P to S)
7. Cons URP
4.Cons - Pre _ Post AR - NCI - GW (-ve) - CRE - Qus
8. Cons URP Stock Example
12. Cons - URP - Assets Question (S to P)
9. Cons URP Stock Questions (S to P)
22. Contingent Liability - Question
10. Cons URP Stock Questions (P to S)
5. Cons - Impairment of GW
11. Cons URP Assets Example
17. Cons - Intra Company Transactions
12. Cons URP Assets Question (S to P)
6. Cons - Imp of GW - Question
13. Cons URP Assets Question (P to S)
15. Cons - FV Adjustment (Rev) - Example
14. Cons FV Adjustment (Rev)
25. Comprehensive Question -All adjustments
16. Cons FV Adjustment (Rev) Question
7. Cons - URP
17. Cons Intra Company Transactions
16. Cons - FV Adjustment (Rev) - Question
18. Cons Intra Company Transactions Question
23. Type of Investments
19. Acquisition Cost
8. Cons - URP - Stock Example
20. Acquisition Cost with 100% Acuisition Question
19. Acquisition Cost
21. Contingent Liability
9. Cons - URP - Stock Questions (S to P)
22. Contingent Liability Question
20. Acquisition Cost with 100_ Acuisition - Question
23. Type of Investments
10. Cons - URP - Stock Questions (P to S)
26. Cons Tree of Conc BS
18. Cons - Intra Company Transactions - Question
1. Cons IS Structure
2. Cons IS Before the year acq Question
3. Cons IS During the year acq Question
4. Cons IS BPO
5. Cons IS Dividend
6. Cons IS Interest & Mgt Fee
7. Cons IS Items not recorded
8. Cons IS All expenses & Incomes Question
9. Cons IS Imp of GW
10. Cons IS Imp of GW (Pro Method) Question
11. Cons IS Imp of GW (FV Method) Question
12. Cons IS FV Adj
13. Cons IS FV Adj or not recorded Question
13. Cons IS URP on Stock
14. Cons IS URP (Stock All Sold) Question
15. Cons IS URP (Stock) (P toS) Question
16. Cons IS URP (Stock) (S to P) Question
17. Cons IS URP on Asset
18. Cons IS URP (Asset) (P to S) Question
19. Cons IS URP (Asset) (S to P) Question
1. Associate
2. Method of Accounting
3. Profit or Loss
4. Losses (unaccounted)
5. Associate Profits Example 1 (Only PL) Question
6. Associate Profits Example 2 (Only BS) Question
7. Associate Profits Example 3 (PL & BS) Question
8. Goodwill
9. Dividends & Impairment
10. Associate GW Imp Div Example (PL & BS) Question
11. URP
12. Associate URP on Stock (PL & BS) Question
13. Associate URP on Assets (PL & BS) Question.
Video 1 Past Paper Autumn 14
Video 2 PAST PAPER Autumn 15
Video 3 Past Paper Aut 16 & Spring 17
Video 4 Past Paper Autumn 17
Video 5 Past paper Spring 18
Video 6 Past paper Spring 21
Video 7 Past paper Spring 22
1. Objective
2. Events after Reporting Date Definition
3. Type of Events
4. Examples of Adjusting Events
5. Examples of Non Adjusting Events
6. Going Concern
7. Court Case Question
8. Stock Question
9. Bankrupcy of Debtor Question
10. Dividends Question
1. Objective
2. Liability Definition
3. Provision Definition
4. Obligations Example 1
5. Obligations Example 2
6. Methods
7. Expected Value Method Example
8. Most Likely Outcome Method Example
9. Future Operating Losses
10. Contingent Liability
11. Contingent Liability Example
12. Contingent Assets
13. Contingent Assets Example
14. Onerous Contracts
15. Onerous Contract Example
16. Restructurig
17. Restructuring Example
18. Reimbursment
19. Reimbursment Example
1. Meaning
2. IAS 37 _ IAS 16 Perspective
3. Applicable Rules
4. How to measure initial provision
5. Calculation
6. Revision in provision Cost Model
7. Cost Model Question
8. Revision in provision Revaluation Model
9. Revaluation Model Question
1. Intangible Assets
2. Coverge by IAS 38
3. Recognition of Intangiblr Assets
4. Examples of Intangible Assets
5. Initial Measurement Separately acquired
6. Initial Measurement Internally Generated
7. Initial Measurement Govt Grants
8. Initial Measurement Exchange of Assets
9. Initial Measurement Acquired in business combination
10. Subsequent Measurement
11. Amortization of Intangible Asset
12. Derecognition
13. SIC 32 Website Cost
14. Disclosures Note
15. Spring 5
16. Spring 6
17. Spring 13 (b)
18. Autumn 17
19. Autumn 19
1. Core Principle
2. Contracts (Part A) Simple Contract
3. Contracts (Part A) Simple Contract Examples
4. Cotracts (Part B) Combinations of Contract
5. Contracts (Part B) Combinations of Contract Example
6. Contracts (Part C) Modication of Contract
7. Contracts (Part C) Modication of Contract Example
8. Performance Obligation
9. Performance Obligation Examples
10. Performance Obligation Example
11. Determination of Transaction Price
12. Det of TP Non Cash Consideration
13. Det of TP Non Cash Consideration Example
14. Det of TP Significance Financing Component (Part A)
15. IFRS 15 Google Drive
16. Det of TP Significance Financing Component (Part B)
17. Det of TP Significance Financing Component (Part A) Example 2
18. Det of TP Significance Financing Component (Part B) Example 3
19. Det of TP Significance Financing Component (Part B)Example 4
20. Det of TP Consideration Payable to customer (Part C)
21. Det of TP Consideration Payable to customer (Part C) Example
22. Det of TP Variable Consideration (Part D)
23. Det of TP Variable Consideration (Part D) Example 1
24. Det of TP Variable Consideration (Part D) Example 2
25. Det of TP Variable Consideration (Part D) Example 3
26. Det of TP Variable Consideration (Part D) Example 4
27. Det of TP Variable Consideration (Part D) Example 5
28. Allocation of Transaction Price over PO
29. Allocation of TP with Discount Vouchers Example 1
30. Allocation of TP with Loyalty Points Example 2
31. Recognition of Revenue
31A. PIT or POT Cases
32. Contract Cost
33. Contract Cost Example 1
34. Contract Cost Example 2
35. Contract Cost Example 3
Past Paper Spring 21 & Autumn 21
1. Definitions
Video 1 Definitions
13. D.Tax - Income statement Approach - Question
Video 2 Current Tax (Structure)
14. Tax - Prior years
Video 3 Current Tax (Elements)
2. Current Tax - Structure
Video 4 Current tax (Simple Question)
3. Current Tax - Elements
Video 5 Current tax (Comprehensive Question)
11. D.Tax - Balance Sheet Approach - Comprehensive Question
Video 6 Current tax Question (More than a year involved)
21. Reconcilliations between tax expense _ accounting profit - Questions
Video 7 Deferred Tax
4. Current tax - Simple Question
Video 8 D.Tax (Approaches)
15. Current tax - Prior years - Example
Video 9 D.Tax (Balance Sheet Approach format)
5. Current tax - Comprehensive Question
Video 10 D.Tax (Income statement Approach format)
12. D.Tax - Income statement Approach format
Video 11 D.Tax (Balance Sheet Approach) (Simple Question)
6. Current tax - Question (More than a year involved)
Video 12 D.Tax Balance Sheet Approach (Comprehensive Question)
18. Unused Tax losses - Question
Video 13 Income statement Approach (Question)
7 Deferred Tax
Video 14 Tax (Prior years)
17. Unused Tax losses
Video 15 Current tax Prior years (Example)
8. D.Tax - Approaches
Video 16 Deferred tax Prior years (Example)
16. Deferred tax - Prior years - Example
Video 17 Unused Tax losses
9. D.Tax - Balance Sheet Approach format
Video 18 Unused Tax losses (Question)
20. Reconcilliations between tax expense _ accounting profit
Video 19 Extracts to the financial statements
10. D.Tax - Balance Sheet Approach - Simple Question
Video 20 Reconcilliations between tax expense & accounting profit
19. Extracts to the financial statements
Video 21 Reconcilliations between tax expense & accounting profit (Questions)
Video 22 Practice Question Aut 18
Video 23 Past Paper Autumn 22
V1 Complete Discussion Session
1 Shoaib Leasing Ltd Spr 8
2 Guava Leasing Limited Aut 18
3 Square Limited Spr 19
4 Coal Limited Aut 19
5 French Vanilla Leasing Limited Spr 20
6 Dettol Limited Spr 21
7 Sagahi Autos Limited Aut 21
8 Optimism Limited Spr 22
9 Nonagon Leasing (NL) Aut 22
10 Gold Limited Spr 23
1 Gypsum Limited Aut 19
2 Bilal Spr 20
3 Jannat Limited, Khushi Ltd Aut 20
4 Rabbi Limited Aut 21
5 Hexagon Industries Aut 22
6 Zinc Limited Spr 23
1 Copper Limited Aut 21
2 Cone Motors Limited Aut 22
1 Rocky Road Limited (with IAS 21) Spr 20
2 True or False Spr 21
1 Diamond Limited Aut 19
2 Roshni Limited Aut 20
3 Gohar Ltd Summer 15
1 Umar Sheikh Spr 18
2 Baqir, ACA Aut 18
3 Amir Ali, ACA Spr 19
4 Atif Anwar Spr 20
5 Excitement Limited Spr 22
6 Mercury Limited Spr 23
1 Galaxy Ltd Aut 15
2 Alpha Ltd Aut 14
3 Golden Ltd Aut 16
4 Yasir Ltd Spr 17
5 Jasmine Ltd Spr 18
1 Present Ltd Spr 16
1 Arrow Ltd Spr 19
1 Pistachio Ltd Spr 20
2 Himalya Ltd Spr 21
3 Safwai Ltd Aut 21
4 Heptagon Ltd Aut 22
5 Aluminium Limited-BS Spr 23
1 Golden Ltd Aut 19
2 Manzil Limited Aut 20
3 Happiness Ltd Spr 22
1 Melon Limited Aut 18
2 Oval Limited Spr 19
3 Turquoise Limited Aut 19
4 Wonderland Limited Spr 20
5 Sukoon Airlines Limited Aut 20
6 Holwah Automobiles Limited Aut 21
7 Grateful Industries Limited Spr 22
9 Uranium Limited Spr 23
8 Cone Motors Limited Aut 22
1 Chieldcare Pharmacutical Ltd Spr 5
2 Sayyarah Ltd Spr 6
3 Matchless Enterprise Ltd Spr 13
4 Sunshine Ltd Aut 17
5 Zinc Ltd Aut 19
1 Parodia Motors Ltd Aut 21
2 Covaxin Telecom Spr 21
1 Prism Ltd Aut 22
Videos : 339Notes : 151Why choose this course
Motivational Lectures
Practice Questions.svg){kind=small}
Video Lectures
General Guidance
24/7 Support
Study NotesWhat you'll learn
1,488+ students are Recommending this Course
Sir Ajmal Kanju
Experience : 9 Years
Nearpeer has the sole purpose of creating a friendly environment during the lectures so the students could fall in love with learning. With an experience of 8+ years as an instructor, Sir Ajmal Kanju is one of the many gems at Nearpeer that help fulfilling its purpose. He is an SAP Certified individ...Read More
Shop
nearpeer.org