Keeping Up with ACCA (by the Accountant's Perspective)

Chapter 27: Statement of Cash Flows (IAS 7)

📄 Caption: Cash is king. This video breaks down how to prepare and analyse a statement of cash flows.

What you’ll learn:

• Operating, investing, financing sections
• Indirect method
• Cash equivalents
• Non-cash items

#IAS7 #CashFlowStatement #IndirectMethod #ACCAFR

Chapter 26: Financial Statement Analysis

📄 Caption: Turn numbers into insights.

What you’ll learn:

• Profitability, liquidity & investor ratios
• Business context
• Creative accounting red flags
• Ratio interpretation exam tips

#RatioAnalysis #KPI #FinancialInterpretation #ACCAFR

Chapter 25: Associates (IAS 28)

📄 Caption: When you have significant influence but not control, this is how you report it.

What you’ll learn:

• Equity method
• Investment in associate
• Unrealised profits
• Dividends and impairment

#IAS28 #Associates #EquityAccounting #ACCAFR

Chapter 24: Consolidated SPL

📄 Caption: Learn to prepare the consolidated statement of profit or loss.

What you’ll learn:

• Post-acquisition results
• Intra-group eliminations
• Discontinued operations
• Goodwill impairment

#ConsolidatedSPL #GroupP&L #ACCAFR

Chapter 23: Consolidation Adjustments

📄 Caption: Adjust before you consolidate!

What you’ll learn:

• Aligning accounting policies
• Fair value adjustments
• Goodwill revisions
• Impairment tests

#ConsolidationAdjustments #GoodwillAccounting #ACCAFR

Chapter 22: Consolidated SOFP

📄 Caption: Build a group balance sheet with confidence.

What you’ll learn:

• Goodwill calculation
• NCI (non-controlling interest)
• Post-acquisition reserves
• Line-by-line consolidation

#ConsolidatedSOFP #GroupAccounts #Goodwill #ACCAFR

Chapter 21: Consolidation Basics (IFRS 10, IAS 27)

📄 Caption: Control is key. Learn when to consolidate and when not to.

What you’ll learn:

• Definition of control
• Power, returns, and linkage
• Exemptions from consolidation
• Direct vs indirect holdings

#IFRS10 #Consolidation #GroupAccounts #ACCAFR

Chapter 20: Earnings Per Share (IAS 33)

📄 Caption: How much profit is attributable per share? Learn EPS and diluted EPS the smart way.

What you’ll learn:

• Weighted average shares
• Bonus issues & rights issues
• Dilutive instruments
• Presentation in financials

#IAS33 #EPS #DilutedEPS #ShareAccounting #ACCAFR

Chapter 19: Foreign Currency (IAS 21)

📄 Caption:

Doing business in multiple currencies? This video teaches how to translate.

What you’ll learn:

Functional vs presentation currency

Remeasurement vs translation

Exchange gains/losses

Consolidation adjustments

#IAS21 #ForeignCurrency #FXTranslation #ACCAFR

Chapter 18: Financial Instruments (IFRS 9, IAS 32, IFRS 7)

📄 Caption:

Complex but crucial. This video simplifies financial instruments for FR students.

What you’ll learn:

Classification and measurement of financial assets

Impairment model (expected credit loss)

Derecognition

Presentation and disclosure

#IFRS9 #FinancialInstruments #IAS32 #CreditLoss #ACCAFR