1 Miracle Textile Limited P1

2 Miracle Textile Limited P2

3 Summary of Lease Part 1

4 Short Teram Lease & Low Value Asset Lease

5 Treatment of Lease in books of Lessor

6 Calculation Of Lease Payment + Residual Values + Terminologies

7 Galaxy Leasing Limited

8 Types of Lessor

9 Intial Entries of Dealer Manfacturer Lessor

10 Quartz Auto Limited

11 Summary of Finance Lease & Discussion of Operating Lease

12 Treatment of IDC P1

13 Treatment of IDC P2

14 Discussion of Operating Lease

15 Summary of Rates

16 Lease Part 3 Theory Discussion

17 Optimism Limited

18 French Vanilla Leasing Limited

1 DND Limited

4 Subsequent Measurement of Non Monetry items

5 IAS 21 with IAS 36 + IAS 16 + IAS 40

6 Terms and definitions used in IAS 21

2 Q 1 page 23

3 Q 1 page 27

2 Hobbit Limited P2

3 Q 8 page 64

4 Read page 67

5 Handsome Limited P1

6 Handsome Limited P2

7 Q page 95

1 Hobbit Limited P1

1 Q 16 page 135

2 Present & Future Limited

3 Golden & Silver Limited Discussion

4 Cost, Share Exchange & Deferred Consideration

1 IAS 28 Cost & Equity Method

2 Dividend distribution by Associate

3 Intergroup Transactions, Impairment Losses & Inter Company Balances

4 Pistachio Limited

5 Winsome Limited

6 Golden, Silver & Bronze Limited P1

7 Golden, Silver & Bronze Limited P2

8 Gucci Limited

9 Dis of Intergroup Transactions, Impairment Losses, Inter companies balance

1 Def of liability with examples, Recognition of Provision

2 Discussion of measurement of provision. Future Events and Gains on disposal of assets

3 Violet power ltd part 1

4 Violet power ltd part 2

5 Bravo Ltd

6 Types of obligation, Reimbursement,Contingent Asset

7 Example of reimbursement

8 Change Uses of provision Future operating losses Other specific issues

9 IAS 37 Disclosures

10 Disc of Events after the reporting period. Adjusting and non adjusting event

11 Going concern assumption

12 Disc of restructing provision

13 Disc of acqusition of date amounts of assets acquired and liabilities assumed

14 Future repairs to assets

15 Read pg 330 331 327 136

16 Q 12 page 347

1 Introduction + Waste Management Limited.

2 Voilet Power Limited

3 Alpha Limited

1 Mercury Water ltd

1) Intro and types of share,basic eps and earnings

2) Issue for value and no value

3) Combination issue

4) Shares buy back

5) Extra discussion points

6) Retrospective adjusments and home dynamics limited

1) Diluted Eps

2) comprehensive diluted eps discussion with example

3) share option

4) multiple dilutive instrument

5 Reading page 413 to 415

6 Q 3 pg 411

7) L G M limited

8) peach tree limited

1. Basic Discussion

2. Concept of Profit or Loss & OCI and Example Abacus Co

3. Decision Tree for Classification + Accounting Treatment of Financial Assets

4. Discussion of Financial Liabilities

5. Jannat Limited

6. Financial Liability at FVTPL

7. Accounting treatment of Financial Liabilites & Own Credit Risk

8 pg 79 Q 3

9 pg 79 Q 4

1. IFRS 08 Core Principle & Definitions

2 page 141 143

3 page 144

4. Roshni and Malone Limited

1) Companies Act 2017 Disclosures Requirements with Examples P1

2) Companies Act 2017 Disclosures Requirements with Examples P2

3) Safeguard Limited P1

4) Safeguard Limited P2

5) Disclosures Requirements as to SOPL

6) Royality + Sale tax

7) Figs Pakistan Limited

8) MINGORA IMPORTS LTD

9) Classification of Comapnies + Shariah Compliance

10) Regulatory Framewrok in Pakistan

3) Charming ltd

1) Fundamental Principles & Threats to Fundamental Principles

2) Addressing Information that might be misleading

4) Mercury Limited (ML)

1 Core Principle of IFRS 15 & Five Step Model

2 Further Explanation of 5 Steps

3 Right of Return & Significant Financing Examples

4 Ravi Limited

5 Recieveable Recognized & Volume Discount Examples

6 Allocation Methodology & Allocating a Discount

7 Pluto Limited

8 Customer Loyality Programme

9 Parodia Motors + Significant Financing Component & Non Cash Consideration

10 Thursday Enterprises P1

11 Thursday Enterprises P2

12 Other Aspects of IFRS 15

13 Contract Modification + Examples

14 pg to 39 with questions

15 Read page 41 till end

1 Introduction to Impairment of Financial Assets

2 General Approach Discussion & Examples

3 Simplified Approach Summary + Examples

1. Introduction to ESG & Sustainability

2. Objective, Scope & Conceptual Foundations

3. IFRS S1 General Requirements + MCQs

4. Benefits & Comprehensive Examples of Sustainability

5. Remaining Examples IFRS S1

1 Introduction to IAS 38 Intangible Assets

2 Amortization & Impairment Testing with Examples

3 In Process Reseach & Development

4 Measurement Models & Examples

5 International Associates Limited P1

6 International Associates Limited P2

7 SIC 32 Website Costs Discussion

8 Examples of Application of SIC 32

9 Sphere Limited

Q 6 Yttrium ltd

Q 7 BioDiesel Limited

Q 7 Cerium Limited

Q 9 Lanthanum limited