Financial Reporting (FR) Marathon 2026 🚀 | Complete Revision | ACCA | ArivuPro

🚀 Master Financial Reporting & IFRS Standards with this power-packed Mega Marathon by ArivuPro Academy This complete revision session covers the most important and high-weightage IFRS and IAS standards required for ACCA FR, ACCA SBR, CA, CMA, and professional accounting exams. 📌 Video Timestamps: [00:01:22] – Overview of IFRS 15 & Core Principles [00:03:45] – The Five-Step Model of Revenue Recognition [00:09:44] – Five Criteria for Valid Contracts under IFRS 15 [00:14:52] – Special Conditions & Handling Contract Liabilities [00:18:14] – Understanding Distinct Performance Obligations [00:22:31] – Variable Consideration: Expected Value vs Most Likely Method [00:28:09] – Significant Financing Component (SFC) Mind Map [00:39:35] – Accounting for Non-Cash Considerations [00:44:17] – Transaction Price Allocation based on SSP [00:56:36] – Special Area: Accounting for Sale with Right to Return [01:09:16] – Repurchase Agreements: Forward, Call, and Put Options [01:21:52] – Introduction to IFRS 9 Financial Instruments [01:27:07] – Financial Liability vs Equity: Fixed-for-Fixed Test [01:30:24] – Compound Financial Instruments (CFI) & Amortization Schedule [01:51:27] – Derecognition of Financial Assets: Factoring with/without Recourse [01:56:43] – IFRS 16 Leases: Lessee Accounting & SSR Test [02:11:56] – Sale and Leaseback Transactions Explained [02:23:38] – Group Accounting: IFRS 3 Business Combinations & IFRS 10 Consolidation [02:28:52] – Master Goodwill Formula & NCI Valuation Methods [02:44:22] – Provision for Unrealized Profit (PURP): Upstream vs Downstream [02:48:25] – IAS 28 Investment in Associates: Equity Method Accounting [03:00:24] – Non-Current Assets Marathon: IAS 16 PPE & IAS 38 Intangibles [03:12:02] – IAS 40 Investment Property: Fair Value vs Cost Model [03:17:41] – IAS 23 Borrowing Costs & IAS 20 Government Grants ⏱️ Watch at 1.5x speed for rapid revision and exam-focused preparation. #ArivuPro #IFRS #FinancialReporting #ACCA #SBR #FR #AccountingMarathon #CorporateReporting #IFRS15 #IFRS16 #IFRS9 📲 Know your class details: www.arivupro.com 📞 For Admission & Counselling: +91 96866 65253 📧 Support: help@arivupro.com ✅ Recorded Classes & Mock Test: https://online.arivupro.com/learn ✅ Printed Books: https://www.arivupro.com/shop 📌 Download ArivuPro App: https://play.google.com/store/apps/de... ➡️ Join Official WhatsApp Community: https://whatsapp.com/channel/0029Va4F... ➡️ Join Official Telegram Channel: https://t.me/arivuproacademy ➡️ Follow Official Instagram Channel:   / arivupro   Welcome to ArivuPro - South India’s No. 1 Commerce Academy. We help you crack CA Foundation, CA Inter & CA Final with qualified faculty, concept clarity, marathon revisions, exam-focused practice, and full test support. Face-to-face / Offline Classes: 📍 Koramangala | Malleshwaram | Chennai | Coimbatore Live Online / Recorded Classes: 📱 Learn from anywhere, anytime - with full access on our app. ✅ 300+ ranks ✅ No.1 on YouTube in South India ✅ Trusted by 1,00,000+ students ✅ 5,000+ Active learners ✅ 30+ college tie-ups ✅ 4.8+ Google rating 👍 Subscribe to our other ArivuPro channels too ArivuPro CA:    / @arivuproacademy   ArivuPro Company Secretary:    / @arivupro_companysecretary_cs   ArivuPro CMA INDIA:    / @arivuprocma_india   ArivuPro US Courses:    / @arivuprouscourses   Regional Channels: ArivuPro Kannada:    / @arivuprokannada   ArivuPro Tamil:    / @arivuprotamil   ArivuPro Telugu:    / @arivuprotelugu   ArivuPro Malayalam:    / @arivupromalayalam   ArivuPro Hindi:    / @arivuprohindi   🌐 Connect With Us Instagram:   / arivupro   Telegram: https://t.me/arivuproacademy LinkedIn:   / arivu-professional-educational-consultants   Facebook:   / arivupro   Disclaimer: Educational purpose only. Please verify independently. Copyright: You may share with credit + link to our YouTube channel. © ArivuPro Academy #arivuproacademy #arivupro