1 Concept of Leases

2 Depreciation Policy

3 Miracle Textile Limited P1

4 Miracle Textile Limited P2

5 Summary of Lease Part 1

6 Short Teram Lease & Low Value Asset Lease

7 Treatment of Lease in books of Lessor

8 Calculation Of Lease Payment + Residual Values + Terminologies

10 Types of Lessor

11 Intial Entries of Dealer Manfacturer Lessor

13 Summary of Finance Lease & Discussion of Operating Lease

14 Discussion of Operating Lease

15 Treatment of IDC P1

16 Treatment of IDC P2

17 Dealer Manufacturer Lessor + Lease Accounting

18 Summary of Rates

9 Galaxy Leasing Limited

12 Quartz Auto Limited

19 Examples (3 + 4 + 5)

21 Sher Khan Limited

20 Dettol limited

22 Lease Part 3 Theory Discussion

25 Summary of Rates (Bullet 4)

26 Tax implication dis (Lease Income Tax)

23 Optimism Limited

24 French Vanilla Leasing Limited

1 Concept of Foreign Exchange Rates

7 Terms and definitions used in IAS 21

3 Foreign Currency Loans P1

4 Foreign Currency Loans P 2

5 Subsequent Measurement of Non Monetry items

6 IAS 21 with IAS 36 + IAS 16 + IAS 40

2 DND Limited

1 Introduction to IAS 12

2 Summary of Accounting & Tax Treatments

3 Scenario 1 Discussion

4 Scenario 1 & Summary of Entries

5 Scenerio 2 (Bad debt) and 3 (Gratuity) & Summary

6 Tax Bases of Assets & Liabilties P1

7 Tax Bases of Assets & Liabilties P2 + Differences

10 Rule of Tax Expense & Reconcilation

11 Effect of rate change P1

12 Effect of rate change P2

13 Tax losses

16 Dis of Prior Period Tax

8 Hobbit Limited P1

9 Hobbit Limited P2

14 Lux Limited

15 Rose Limited

17 Handsome Limited P1

18 Handsome Limited P2

1 Concept of Consolidation IFRS 3 & 10

2 Partial Acquisition of Subsidiary by Parent

3 Acquisition of Subsidiary during the period with Example

4 Fair Value Adjustment

5 Adjustment of Unrealized Profits

6 Dividend Adjustment

13 Measurement of NCI

14 Acquired Intangible Assets (other than Goodwill)

15 Acquisition Related Costs

18 Sale of Non Current Assets between Group Companies

20 Cost, Share Exchange & Deferred Consideration

7 Consolidated Statement of Profit or Loss

8 HORN P1

9 HORN P2

10 Adjustments related to SOPL

11 Q with SOCIE P1

12 Q with SOCIE P2

17 Contingent Consideration with Question

16 Golden & Silver Limited Discussion

19 Present & Future Limited

21 IAS 28 Cost & Equity Method

22 Dividend distribution by Associate

23 Intergroup Transactions, Impairment Losses & Inter Company Balances

28 Acquisition Date Assets & Liabilities Assumed

24 Pistachio Limited

25 Safawi Limited

26 Winsome Limited

27 Gucci Limited

29 Golden, Silver & Bronze Limited P1

30 Golden, Silver & Bronze Limited P2

1 Def of liability with examples, Recognition of Provision

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

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

14 Future repairs to assets

11 Going concern assumption

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

12 Disc of restructing provision

3 Violet power ltd part 1

4 Violet power ltd part 2

5 Bravo Ltd

15 Neptune ltd

16 Cone Motors Ltd

1 Introduction + Waste Management Limited.

2 Voilet Power Limited

3 Alpha Limited

1 IAS 16 & IAS 12 Revaluation with Tax Effects

2 Practice Example

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

7) Diluted Eps

8) comprehensive diluted eps discussion with example

9) share option

10) multiple dilutive instrument

13) presentation requirements

14) Disclosure requirements

15) Usefulness of EPS as financial information

11) olympic limited

12) peach tree limited

16) L G M 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

10. Financial Liability at FVTPL

11. Accounting treatment of Financial Liabilites & Own Credit Risk

8. Ahmad Ltd

12. Zinc Limited

13. Kalaam Limited

5. Jannat Limited

6. Determined Limited Part 1

7. Determined Limited Part 2

9. Fact Limited and Q.4

1. IFRS 08 Core Principle & Definitions

3. Discloures related to Operating Segments

2. Gohar Limited

4. Roshni and Malone Limited

1) Companies Act 2017 Disclosures Requirements with Examples P1

2) Companies Act 2017 Disclosures Requirements with Examples P2

5) Disclosures Requirements as to SOPL

6) Royality + Sale tax

9) Classification of Comapnies + Shariah Compliance

10) Regulatory Framewrok in Pakistan

3) Safeguard Limited P1

4) Safeguard Limited P2

7) Figs Pakistan Limited

8) MINGORA IMPORTS LTD

1) Fundamental Principles & Threats to Fundamental Principles

2) Addressing Information that might be misleading

3) Charming ltd

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

5 Recieveable Recognized & Volume Discount Examples

6 Allocation Methodology & Allocating a Discount

8 Customer Loyality Programme

12 Other Aspects of IFRS 15

13 Revenue Recognition from Sale of Goods

14 Indicators of Transfer of Control

15 Incremental Cost of Obtaining a Contract

17 Contract Modification + Examples

4 Ravi Limited

7 Pluto Limited

9 Parodia Motors + Significant Financing Component & Non Cash Consideration

10 Thursday Enterprises P1

11 Thursday Enterprises P2

16 Trich Mir Limited

18 Consideration Payble to Customer + Example

20 Combination of Contract + Example

19 Exquisite Limited

21 Flourine Limited

1 Introduction to Impairment of Financial Assets

2 General Approach Discussion & Examples

3 Simplified Approach Summary + Examples

4 Nobita Limited

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

8 SIC 32 Website Costs Discussion

9 Examples of Application of SIC 32

5 International Associates Limited P1

6 International Associates Limited P2

7 Apple Limited

10 Zinc Limited

11 Ajwa Limited

12 Sphere Limited

13 Irresistible Limited