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SBR FULL COURSE - JULY 26 Intake
Introduction
Introduction to SBR online course
SBR Study Planner
Full Course Recordings
Conceptual Framework (78:37)
IAS 2 Inventories (47:54)
IAS 16 Property, Plant & Equipment (69:30)
IAS 23 Borrowing Costs (20:39)
IAS 20 Government Grant (20:01)
IAS 40 Investment Property (50:57)
IFRS 16 Leases (82:46)
IAS 38 Intangible Assets (67:06)
IAS 36 Impairment of Assets (62:18)
IAS 37 Provisions, Contingent Assets & Liabilities (34:35)
IAS 19 Employee Benefits (77:48)
IFRS 2 Share Based Payment (161:22)
IAS 32, IFRS 7 & IFRS 9 Financial Instruments (165:04)
IFRS 5 Assets Held for Sale & Discontinuing Operations (56:32)
IFRS 10 Consolidated Financial Statements (42:29)
IFRS 3 Business Combinations - Basic Consolidation (74:53)
IAS 28 Associate (25:26)
IFRS 3 Business Combination - Pre-Populated Response Options (36:42)
IFRS 3 Business Combinations - Increase in Shareholdings (50:56)
IFRS 3 Business Combinations - Decrease in Shareholdings (15:06)
IAS 21 Foreign Currency Transactions & Consolidation (69:41)
IFRS 3/IAS 7 - Group Statement of Cash flow (59:13)
IFRS 11 Joint Arrangement (20:34)
IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES (9:18)
IFRS 19 IFRS 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY—DISCLOSURES (16:50)
IFRS 18 Presentation & Disclosure in Financial Statements (33:02)
IFRS 13 Fair Value Measurement (27:21)
IFRS 15 Revenues from Contract with Customers (65:27)
IAS 12 Income Taxes (46:31)
IFRS 8 Operating Segment (24:45)
Ethics (27:56)
IAS 24 Related Party Transactions (28:22)
Live Class Video - JULY 2026 Intake
SBR LIVE CLASS 01 - Intro (108:28)
SBR LIVE CLASS 02 - IAS 20 & 23 (97:34)
Live Class Video - JAN 2026 Intake
SBR LIVE CLASS 03 - IAS 20 & 23 (85:01)
SBR LIVE CLASS 04 - IFRS 16 (91:51)
SBR LIVE CLASS 05 - IAS 38 (87:58)
SBR LIVE CLASS 06 - IAS 36 (80:04)
SBR LIVE CLASS 07 - IAS 37 (87:28)
SBR LIVE CLASS 08 - IFRS 2 (86:46)
SBR LIVE CLASS 09 - IFRS 2 & IAS 32 (97:50)
SBR LIVE CLASS 10 - IAS 32 & IFRS 9 (95:06)
SBR LIVE CLASS 11 - IFRS 9 (91:31)
SBR LIVE CLASS 12 - IFRS 9 (78:56)
SBR LIVE CLASS 13 - Increase in Shareholding (94:01)
SBR LIVE CLASS 14 - Decrease in Shareholding (85:48)
SBR LIVE CLASS 15 - Pre-Populated Response option Practice (87:48)
SBR LIVE CLASS 16 - Foreign Subsidiary (106:23)
SBR LIVE CLASS 17 - Group Statement of Cash Flow (90:34)
SBR LIVE CLASS 18 - IFRS 15 (91:35)
SBR LIVE CLASS 19 - IFRS 13 (88:38)
SBR LIVE CLASS 20 - IFRS 8 & IFRS 18 (82:20)
SBR LIVE CLASS 21 - IAS 12 & APM (79:58)
SBR LIVE CLASS 22 - Ethics (94:10)
Revision Course
SBR LIVE REVISION 01 - June 26 exam (179:06)
SBR LIVE REVISION 02 - June 26 Exam (182:47)
SBR LIVE REVISION 03 - June 26 Exam (178:32)
SBR LIVE REVISION 04 - June 26 Exam (175:47)
SBR LIVE REVISION 05 - June 26 Exam (172:42)
SBR LIVE REVISION 06 - June 26 Exam (165:22)
Past Year Recordings
PYQ SEPT/DEC 2021 (149:12)
PYQ SEPT/DEC 2022 (310:11)
PYQ SEPT/DEC 2023 (311:07)
PYQ SEPT/DEC 2024 (309:29)
PYQ MAR/JUNE 2025 (332:46)
PYQ SEPT/DEC 2025 (296:05)
Current Issues
IFRS 18 (175:40)
IFRS 16 SUb Lease
IFRS 18 & IFRS 19 (169:09)
IFRS S1 vs ESRS (158:49)
IAS 23 Borrowing Costs
IAS 23.1 Scope of IAS 23
Download
IAS 23.pdf
IAS 23.2 Borrowing Cost
IAS 23.3 Capitalisation Rate
IAS 23.4 Commencement & Cessation of Capitalisation
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