Pass ACCA SBR IFRIC Series IFRIC 1 Decommissioning (Strategic Business Reporting) ACCA Online
Channel: ACCA and CIMA Tuition & Revision Online Course
Date: 26/12/2023

The ACCA SBR exam frequently takes examples from IFRIC to be as the case background in exam questions. It is vital for students to familiarise themselves with these IFRIC so that they will find ACCA SBR exam easy.

This video takes you through to the IFRIC 1:
IFRIC 1Chanegs in Existing Decommissioning, Restoration and Similar Liabilities

This session covers the key principles behind IFRIC 1, including our revision on IAS 37 Provisions, Contingent liabilities and Contingent assets using our own mnemonic: 'POR'. IAS 36 Impairment regarding the impairment indicator, IAS 8 Changes in accounting estimates, accounting policies and errors regarding propspective adjustment example.

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