ACCA FR Day 2 Revision | Leases, Revenue, Financial Instruments, EPS & Tax

In Day 2 of the FR Revision series, we focus on five of the most important exam-tested standards. These topics frequently appear in Section B & C and are essential for scoring well in the December exam. 📚 Topics Covered in Day 2 • IFRS 16 – Leases – Lease liability + ROU asset – Interest + Depreciation • IAS 33 – Earnings Per Share (EPS) – Basic EPS – Diluted EPS – Weighted average shares • IAS 12 – Income Tax – Deferred tax assets & liabilities – Temporary vs permanent differences – Revaluation impacts • IFRS 15 – Revenue – The 5-step model – Contract assets/liabilities – Variable consideration • IFRS 9 – Financial Instruments – Classification (AC, FVPL, FVOCI) – Amortised cost & effective interest If you have any doubts or need help, feel free to connect with me anytime. 🔗 Connect With Me 💼 LinkedIn www.linkedin.com/in/rahul-seervi-273310304 📲 WhatsApp Group (Super Infinity Guidance) https://chat.whatsapp.com/Lavo5YHH3nZ 📞 Contact +91 6361764852 #ACCA #ACCAFR #FRRevision #ACCAStudents #ACCASyllabus #IFRS16 #IAS33 #IAS12 #IFRS15 #IFRS9