Reporting the Financial Performance of a Range of Entities (Non-Current Assets)
ACCA SBR SPARK Notes: Section C (Part 2) – Reporting the Financial Performance of a Range of Entities (Non-Current Assets)
Prepare for your ACCA Strategic Business Reporting (SBR) examinations with our SPARK Notes video series. This series is led by an experienced facilitator and is designed for efficient revision, helping to enhance your technical knowledge and build confidence in your understanding of the syllabus.
What you’ll learn
- Determine the carrying amount of property, plant, and equipment using appropriate measurement models..
- Apply the recognition criteria for intangible assets, including internally generated items..
- Calculate and allocate impairment losses for individual assets and groups of assets..
- Apply the measurement and classification principles for investment property..
- Determine the amount of borrowing costs eligible for capitalization on a qualifying asset..
Course Content
- Introduction –> 1 lecture • 21min.
- IAS 38 Intangible Assets –> 1 lecture • 23min.
- IAS 36 Impairment of Assets –> 1 lecture • 30min.
- IAS 40 Investment Property –> 1 lecture • 32min.
- IAS 23 Borrowing Costs –> 1 lecture • 10min.
Requirements
ACCA SBR SPARK Notes: Section C (Part 2) – Reporting the Financial Performance of a Range of Entities (Non-Current Assets)
Prepare for your ACCA Strategic Business Reporting (SBR) examinations with our SPARK Notes video series. This series is led by an experienced facilitator and is designed for efficient revision, helping to enhance your technical knowledge and build confidence in your understanding of the syllabus.
To help you stay ahead for the ACCA Strategic Business Reporting (SBR) September 2025 to June 2026 exam sittings, this SPARK Notes series provides focused coverage of the key IFRS standards relating to non-current assets.
Led by Sunway TES CAE’s experienced facilitators, this video series is designed to cover:
- IAS 16 Property, Plant & Equipment
- Explain the recognition and initial measurement of PPE, including the component approach and the treatment of dismantling costs.
- Apply the subsequent measurement principles of the cost model and the revaluation model.
- IAS 38 Intangible Assets
- Discuss the recognition criteria for intangible assets, distinguishing between research and capitalizable development costs.
- Apply the subsequent measurement and amortization rules for assets with finite and indefinite useful lives.
- IAS 36 Impairment of Assets
- Identify impairment indicators and calculate an impairment loss for an individual asset by comparing its carrying amount to its recoverable amount.
- Explain the impairment testing of a cash-generating unit (CGU), including the allocation of impairment losses to goodwill and other assets.
- IAS 40 Investment Property
- Distinguish between investment property (IAS 40) and owner-occupied property (IAS 16).
- Apply the subsequent measurement rules for the cost model and the fair value model, including the accounting treatment for transfers.
- IAS 23 Borrowing Costs
- Determine when to commence, suspend, and cease the capitalization of borrowing costs for a qualifying asset.
- Calculate the amount of borrowing costs to be capitalized from both specific and general borrowings.
This video series ensures you are focusing on what matters for these topics, providing a comprehensive summary to refresh your knowledge after you have covered the full syllabus.
This SPARK Notes series is delivered in a video-only format, where the lecturer explains each component of the standard. It is ideal for students seeking a concise and effective revision tool to reinforce their learning after completing their main studies. By the end of the course, you will have a clearer understanding of these key SBR topics and a stronger grasp of the principles needed to achieve exam success.