Course  Course Description  

Financial Reporting (CFAP01) 
Advance Accounting & Financial Reporting 

#  Topic  Topic Description 
1  Ch. # Consolidation of Financial Statements 
Chapter # Consolidation of Financial Statements 
Lecture  Lecture Description  
L # 1 (Vid. ) Consolidation of Financial Statements (Basic Introduction) 
L # 1 (Vid. ) Consolidation of Financial Statements (Basic Introduction) 

L # 2 (Vid. ) Fair Value adjustment, concept of Unrealized Profit 
L # 2 (Vid. ) Fair Value adjustment, concept of Unrealized Profit 

L # 3 (Vid. ) Calculation of Goodwill, Retained earnings and NCI 
L # 3 (Vid. ) Calculation of Goodwill, Retained earnings and NCI 

L # 4 (Vid. ) Concept of Cash in Transit and Goods in Transit 
L # 4 (Vid. ) Concept of Cash in Transit and Goods in Transit 

L # 5 (Vid. ) Concept of Cash in Transit and Goods in Transit 
L # 5 (Vid. ) Concept of Cash in Transit and Goods in Transit 

L # 6 (Vid. (1/2) Comprehensive Question on Consolidation, Calculation of NCI (At Fair Value) 
L # 6 (Vid. 291019, (1/2) Comprehensive Question on Consolidation, Calculation of NCI (At Fair Value) 

L # 7 (Vid. 1/2) Concept of Inter Company Sale of NonCurrent Asset, Negative Goodwill, Impairment of Goodwill 
L # 7 (Vid. 1/2) Concept of Inter Company Sale of NonCurrent Asset, Negative Goodwill, Impairment of Goodwill 

L # 7 (Vid. 2/2) Summary of Adjustments Relating to Consolidation of Financial Statements 
L # 7 (Vid. 2/2) Summary of Adjustments Relating to Consolidation of Financial Statements 

L # 8 (Vid. 1/2) Concept of Negative Goodwill, Unrealized Profit, Depreciation in SOCI 
L # 8 (Vid. 1/2) Concept of Negative Goodwill, Unrealized Profit, Depreciation in SOCI 

L # 8 (Vid. 2/2) Concept of Negative Goodwill, Unrealized Profit, Depreciation in SOCI 
L # 8 (Vid. 2/2) Concept of Negative Goodwill, Unrealized Profit, Depreciation in SOCI 

L # 9 (Vid. 1/2) Comprehensive Question on Consolidation 
L # 9 (Vid. 1/2) Comprehensive Question on Consolidation 

L # 9 (Vid. 2/2) Comprehensive Question on Consolidation 
L # 9 (Vid. 2/2) Comprehensive Question on Consolidation 

L # 10 (Vid. 1/2) Comprehensive Question on Consolidation 
L # 10 (Vid. 1/2) Comprehensive Question on Consolidation 

L # 10 (Vid. (2/2) Comprehensive Question on Consolidation 
L # 10 (Vid. (2/2) Comprehensive Question on Consolidation 

L # 11 (Vid. 1/2) Comprehensive Question on SOCI, Calculation on Goodwill, Calculation on Carrying amount of Investment 
L # 11 (Vid. 1/2) Comprehensive Question on SOCI, Calculation on Goodwill, Calculation on Carrying amount of Investment 

L # 11 (Vid. 2/2) Comprehensive Question on SOCI, Calculation on Goodwill, Calculation on Carrying amount of Investment 
L # 11 (Vid. 2/2) Comprehensive Question on SOCI, Calculation on Goodwill, Calculation on Carrying amount of Investment 

L# 12 (Vid. ) Discussion & Practice Question on Consolidation 
L# 12 (Vid. ) Discussion & Practice Question on Consolidation 

L# 13 (Vid. 1/3) Revision on Whole Consolidation of Financial Statements with practice Question 
L# 13 (Vid. 11120, 1/3) Revision on Whole Consolidation of Financial Statements with practice Question 

L# 13 (Vid. 2/3) Revision on Whole Consolidation of Financial Statements with practice Question 
L# 13 (Vid. 2/3) Revision on Whole Consolidation of Financial Statements with practice Question 

L# 13 (Vid. 3/3) Revision on Whole Consolidation of Financial Statements with practice Question 
L# 13 (Vid. 3/3) Revision on Whole Consolidation of Financial Statements with practice Question 

#  Topic  Topic Description 
2  Ch. # IAS # 12 (Income Tax) 
Chapter # IAS # 12 (Income Tax) 
Lecture  Lecture Description  
L # 1 (Vid. 1/2) Question on Deferred Tax 
L # 1 (Vid. 1/2) Question on Deferred Tax 

L # 1 (Vid. 2/2) Question on Deferred Tax 
L # 1 (Vid. 2/2) Question on Deferred Tax 

L # 2 (Vid.1/2) Question on Deferred Tax from Study Text Example 36 (page # 365) 
L # 2 (Vid.1/2) Question on Deferred Tax from Study Text Example 36 (page # 365) 

L # 2 (Vid. 2/2) Question on Deferred Tax from Study Text Example 36 (page # 365) 
L # 2 (Vid. 2/2) Question on Deferred Tax from Study Text Example 36 (page # 365) 

L # 3 (Vid. 1/2) Calculation of Current Tax with Practice Questions 
L # 3 (Vid. 1/2) Calculation of Current Tax with Practice Questions 

L # 3 (Vid. 2/2) Calculation of Current Tax with Practice Questions 
L # 3 (Vid. 2/2) Calculation of Current Tax with Practice Questions 

L #4 (Vid. 1/2) Balance Sheet Approach to Deferred Tax, Prior Period Adjustments, Effect of change in Tax Rates 
L #4 (Vid. 1/2) Balance Sheet Approach to Deferred Tax, Prior Period Adjustments, Effect of change in Tax Rates 

L # 4 (Vid. 2/2) Balance Sheet Approach to Deferred Tax, Prior Period Adjustments, Effect of change in Tax Rates 
L # 4 (Vid. 2/2) Balance Sheet Approach to Deferred Tax, Prior Period Adjustments, Effect of change in Tax Rates 

L # 5 (Vid. 1/2) Practice of Question Bank Question# 8.12 
L # 5 (Vid. 1/2) Practice of Question Bank Question# 8.12 

L # 5 (Vid. 1/2) Practice of Question Bank Question# 8.12 
L # 5 (Vid. 1/2) Practice of Question Bank Question# 8.12 

#  Topic  Topic Description 
3  Ch. # IFRS# 09 Financial Instruments 
Chapter # IFRS# 09 Financial Instruments 
Lecture  Lecture Description  
L # 1 (Vid. ) Recognition & Measurements 
L # 1 (Vid. ) Recognition & Measurements 

L # 2 (Vid. ) Recognition & Measurements with Practice Questions 
L # 2 (Vid. ) Recognition & Measurements with Practice Questions 

L# 3 (Vid. ) Revision & practice (Example# 3 MK Limited) 
L# 3 (Vid. ) Revision & practice (Example# 3 MK Limited) 

L # 4 (Vid. ) Financial Liability with Question Bank Practice Questions 
L # 4 (Vid. ) Financial Liability with Question Bank Practice Questions 

L # 5 (Vid. ) Practice Questions (From CFAP Book) 
L # 5 (Vid. ) Practice Questions (From CFAP Book) 

#  Topic  Topic Description 
4  Ch. #  ISA 19 (Employees Benefits) 
Chapter #  ISA 19 (Employees Benefits) 
Lecture  Lecture Description  
L # 1 (Vid. 1/2, 17052020) Intro to Employees Benefits 
Lecture # 1 (Vid. 1/2, 17052020) Intro to Employees Benefits 

L # 1 (Vid. 2/2, 17052020) Employees Benefits with Example Defined Benefit Plan 
Lecture # 1 (Vid. 2/2, 17052020) Employees Benefits with Example Defined Benefit Plan 

L # 2 (Vid. 18052020)  
Lecture # 2 (Vid. 18052020)  

L # 3 (Vid. 18052020)  
Lecture # 3 (Vid. 18052020)  

#  Topic  Topic Description 
5  Ch.  ISA  
Chapter  ISA  
Lecture  Lecture Description  
L # 1 (Vid. 19052020)  
Lecture # 1 (Vid. 19052020)  

L # 2 (Vid. 19052020)  
Lecture # 2 (Vid. 19052020)  