ACCA F3 / FA / FIA- CH-9,10 - IAS 16 property, Plant and Equipment ,IAS 38 Intangible Assets (LEC-5)

Welcome to Bhupesh Anand Classes – your trusted guide for ACCA, Business, and Finance concepts.
In this lecture, we begin with Chapter 1: Financial Reporting and the Financial Statements from ACCA F3 / FA / FIA syllabus. This session provides a solid foundation to understand how businesses are structured, their purpose, and the environment in which they operate.

📌 What You’ll Learn in this Lecture:
Definition and importance of a Business Organisation
Common features of business organisations
Differences in types of organisations
Industrial and commercial sectors where businesses operate
Types of organisations: commercial, not-for-profit, public sector, NGOs, and co-operatives
Goals, performance, and control in business organisations
Collective efforts and benefits of organising people and resources

📘 Chapters Covered in ACCA F3 / FA / FIA Syllabus:
Chapter 1: Financial Reporting and the Financial Statements
Chapter 3: The Regulatory and Conceptual Framework
Chapter 2-4: ( Double-Entry Bookkeeping Recording Financial Accounting information)
Chapter 5: Recording Business Transactions and Sales Tax
Chapter 6: Receivables and Payables
Chapter 7: IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Chapter 8: IAS 2 inventories
Chapter 9-10: IAS 16 property, Plant and Equipment, IAS 38 Intangible Assets
Chapter 11: Accruals, Prepayments, Accrued and Deferred Income
Chapter 12: IAS 10 Events after the Reporting Period
Chapter 13: Capital Structure and Finance Costs
Chapter 14: Trial Balance and Incomplete Records
Chapter 15: Preparing Financial Statements
Chapter 16: IAS 7 Statement of cash flows
Chapter 17: Consolidated Financial Statements
Chapter 18: Interpretation of Financial Statements Glossary
💡 Key Takeaway:
Understanding the features of business organisation is the first step toward mastering Business and Technology for ACCA and building strong decision-making and analytical skills.

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