Embedded Files
Ch 1: IAS 20 Government Assistance and Grants
Ch 1: IAS 20 Government Assistance and Grants
Definitions and scope
Introduction (Definitions) [FL052]
Recognition
Presentation and Disclosure
Presentation & Disclosure [FL054]
Repayment
Repayment of government grant with reducing balance method [FL198]
Comprehensive examples
Q&A Accounting Treatments | ICAP Autumn 2019 [FA005]
Q&A Corv Limited | ICAP Spring 2021 [FA092]
Q&A Xero & One Limited | ICAP Autumn 2022 [FR180]
Q&A Three Scenarios (ICAP Spring 2023) [FR204]
Q&A Shark Limited (ICAP Autumn 2023) [FR277]
Q&A Trussardi Limited (ICAP Spring 2025) [FR324]
Objective Based Q&A
Ch 2: IAS 23 Borrowing Costs
Ch 2: IAS 23 Borrowing Costs
Definitions & Recognition
Q&A Sahiwal Construction [FA030]
Capitalisation period & disclosure
Capitalisation period & disclosure [FL011]
Comprehensive Examples
Q&A Googly Industries Limited [FA035]
Q&A Steady Industries Limited [FR203]
Q&A Bulan Pakistan Limited (ICAP Spring 2022) [FA190]
Q&A Corv Limited | ICAP Spring 2021 [FA093]
Q&A Bunny Ear Limited | ICAP Autumn 2021 [FA168]
Q&A Betta Limited (ICAP Autumn 2023) [FR276]
Q&A Texito Limited (ICAP Spring 2024) [FR293]
Q&A Lacoste Limited (ICAP Spring 2025) [FR321]
Objective Based Q&A
Ch 3: IAS 16 Property, Plant and Equipment
Ch 3: IAS 16 Property, Plant and Equipment
Recognition and Measurement
Measurement at Recognition [FL107]
Q&A Exchange Scenarios [FR222]
Depreciation
Q&A Delta | ICAP Spring 2016 [FA169]
Derecognition
Derecognition with examples [FL184]
Q&A Akmal Brothers | ICAP Autumn 2018 [FR223]
Revaluation (Accounting & Calculations)
Revaluation Accounting [FL006]
Realisation of revaluation surplus [FL007]
Q&A Shahzad Textile Mills Limited | ICAP Autumn 2014 [FA009]
Disclosure
Q&A Abid Limited | ICAP Spring 2016 [FA027]
Comprehensive Examples
Q&A Rose Enterprises | ICAP Spring 2018 [FA171]
Q&A Exchange | ICAP Spring 2018 [FA170]
Q&A Kamran Enterprises | ICAP Autumn 2016 [FR224]
Q&A Alpha Enterprises | ICAP Autumn 2019 Â [FA173]
Q&A SK Limited | ICAP Spring 2018 [FA007]
Q&A Omega Chemicals Limited | ICAP Spring 2015 [FA010]
Q&A PQR Enterprise | ICAP Autumn 2015 [FA008]
Q&A Piano Limited | ICAP Spring 2019 [FA011]
Q&A Sputnik Sea Limited | ICAP Spring 2021 [FA160]
Q&A Sherdil Limited | ICAP Autumn 2017 [FA026]
Q&A Tsuki Limited (ICAP Spring 2022) [FA202]
Q&A Harappa Industries Limited | ICAP Autumn 2020 [FA046]
Q&A Khangarh Limited (ICAP Autumn 2024) [FR320]
Objective Based Q&A
Ch 4: IAS 40 Investment Property
Ch 4: IAS 40 Investment Property
Definitions & Classification
Definitions & Classification [FL068]
Recognition & Measurement
Recognition & Measurement [FL069]
Transfers
Transfers with examples [FL070]
Disclosure
Comprehensive examples
Q&A Corv Limited | ICAP Spring 2021 [FA094]
Q&A IAS 16 vs IAS 40 (ICAP Spring 2022) [FA203]
Q&A Distaghil Limited | ICAP Spring 2020 [FA108]
Q&A GnuCash Limited | ICAP Autumn 2022 [FR182]
Q&A Mesopotamia Limited (ICAP Spring 2023) [FR220]
Q&A Trout Limited (ICAP Autumn 2023) [FR280]
Q&A Paradox Limited (ICAP Spring 2024) [FR292]
Q&A Synthesia Limited (ICAP Spring 2024) [FR295]
Q&A Pipri Limited (ICAP Autumn 2024) [FR317]
Objective Based Q&A
Ch 5: IAS 36 Impairment of Assets
Ch 5: IAS 36 Impairment of Assets
Introduction
Identifying assets for impairment [FL021]
Measuring recoverable amount
Measuring recoverable amount [FL022]
Q&A Hussain Associates Limited [FA040]
Recognition
Comprehensive examples
Q&A Zarmoney Limited (ICAP Autumn 2022) [FR183]
Q&A Barbary Cement Limited | ICAP Autumn 2021 [FA164]
Q&A Apricot Pakistan Limited | ICAP Autumn 2018 [FA044]
Q&A Jazib Limited (PQ) [FA208]
Q&A Ghalib Limited (PQ) [FA209]
Q&A Indus Pharma Limited (IPL) | ICAP Autumn 2020 [FA045]
Q&A Monday Limited | ICAP Autumn 2019 [FA038]
Q&A Orchid Limited | ICAP Spring 2018 [FA028]
Q&A Sumerian Limited (ICAP Spring 2023) [FR216]
Q&A Raj Shahi Limited (ICAP Autumn 2024) (FR314)
Q&A Calvin Klein Limited (ICAP Spring 2025) (FR329)
Objective Based Q&A
ICAP Spring 2024 | MCQ (i) [SM147]
Ch 6: IAS 38 Intangible Assets
Ch 6: IAS 38 Intangible Assets
Introduction
Recognition and initial measurement
Recognition & Measurement [FL031]
Internally generated items
Internally generated items [FL032]
Acquired in business combination
Acquired in Business Combination [FL033]
Measurement after recognition
Measurement after Recognition [FL034]
Retirement & Disposals [FL036]
Q&A Raisin International [FR053]
Disclosure
SIC 32: Web Site Costs
Q&A Ajwa Limited | ICAP Autumn 2021 [FR148]
Q&A Zinc Limited | ICAP Autumn 2019 [FR047]
Comprehensive Examples
Q&A Dove Limited | ICAP Spring 2021 [FR147]
Q&A Sunshine Limited | ICAP Autumn 2017 [FR044]
Q&A Opal Limited | ICAP Autumn 2015 [FR042]
Q&A Tulip Limited | ICAP Autumn 2018 [FR043]
Q&A International Associates Limited | ICAP Autumn 2016 [FR045]
Q&A Qabil Limited | ICAP Autumn 2020 [FR048]
Q&A Apple Limited | ICAP Autumn 2018 [FR046]
Q&A Amused Limited (ICAP Spring 2022) [FR158]
Q&A Sphere Limited (ICAP Autumn 2022) [FR181]
Q&A Hadero Limited (ICAP Autumn 2023) [FR288]
Q&A Irresistible Limited (ICAP Spring 2024) [FR301]
Q&A Average Limited (ICAP Autumn 2024) (FR306)
Q&A Oud Limited (ICAP Spring 2025) (FR330)
Objective Based Q&A
Ch 7: IAS 41 Agriculture
Ch 7: IAS 41 Agriculture
Introduction
Recognition and Measurement
Recognition & Measurement [FL086]
Q&A Kashif Limited (i) [FA061]
Q&A Adeel Limited (ii) [FA065]
Q&A Kashif Limited (ii) [FA068]
Disclosure
Q&A Nawabpur Farming Limited [FA072]
Comprehensive Examples
Q&A Smooth Road Limited [FA104]
Q&A True or False | ICAP Spring 2021 [FR004]
Q&A Gaultier Limited (ICAP Spring 2025) (FR334)
Objective Based Q&A
ICAP Spring 2024 | MCQ (v) [SM172]
Ch 8: Statement of Changes in Equity
Ch 8: Statement of Changes in Equity
Equity
Equity Transactions
Issue of shares for consideration (RIGHT ISSUE) [FL186]
Issue of shares without consideration (BONUS ISSUE) [FL187]
Transfers between reserves [FL189]
Statement of changes in equity
Q&A MK Corporation Limited  [FA131]
Q&A ABC Corporation Limited (1) [FA132]Â
Comprehensive examples
Q&A Pak Ocean Limited | ICAP Spring 2015 [FA129]
Q&A Daffodil Limited | ICAP Spring 2018 Â [FA130]
Q&A Wednesday Limited | ICAP Autumn 2019 [FA004]
Q&A Astrazenca Limited | ICAP Spring 2021 Â [FA134]
Q&A Kashif Construction Limited [FR231]
Objective Based Q&A
Objective Based Q&A 1 to 20 [FM038]
Objective Based Q&A 21 to 36 [FM039]
Ch 9: Conceptual and Regulatory Framework for Financial Reporting
Ch 9: Conceptual and Regulatory Framework for Financial Reporting
Note: Complete Chapter is not available (only some content is available)
Lectures
Introduction & Recognition [FL097]
Qualitative Characteristics [FL133]
Measurement Bases of assets and liabilities – Summary [FL181]
Measurement of equity | Conceptual Framework (FL183) [FL183]
Concepts of Capital & Capital Maintenance [FL099]
Capital Maintenance Concepts: Comparison [FL191]
Question Practice
Q&A 4 Recognition Questions [FA144]
Q&A 4 Measurement Questions [FA145]
Q&A Measurement bases for assets | ICAP Spring 2020 [FA146]
Q&A Inca Empire Limited (ICAP Spring 2023) [FR217]
Q&A True/False Statements (ICAP Autumn 2022) [FR189]
Q&A Nerunkot Limited (ICAP Autumn 2024) [FR316]
Objective Based Q&A
ICAP Spring 2024 | MCQ (iv) [SM150]
ICAP Spring 2024 | MCQ (vi) [SM152]
Ch 10: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Ch 10: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Introduction
Guidance: Questions’ styles & Answers’ Format [FL180]
Accounting Policies
Q&A Kashif Engineering Limited (PQ) [FR234]
Prior Period ErrorsÂ
Q&A Marvellous Limited (PQs) [FR236]
Comprehensive examples
Q&A Asif Engineering Limited (PQ) [FR235]
Q&A Wonder Limited (PQ) [FR237]
Q&A Mohani Manufacturing Limited [FR106]
Q&A Chand Paints Limited | ICAP Autumn 2016 [FR107]
Q&A Zahidi Limited | ICAP Autumn 2021 [FR149]
Q&A Daffodil Limited | ICAP Spring 2018 [FR109]
Q&A Coal Limited (ICAP Autumn 2019) [FR238]
Q&A Supreme Cement Company Limited (PQ) [F232]
Q&A Pak Ocean Limited (PQ) [FR233]
Q&A Roman Limited (ICAP Spring 2023) [FR218]
Q&A Fakhr Limited | ICAP Autumn 2020 [FA183]
Q&A Puffer Limited (ICAP Autumn 2023) [FR273B]
Q&A Bard Limited (ICAP Spring 2024) [FR294]
Q&A Versace Limited (ICAP Spring 2025) [FR325]
Objective Based Q&A
ICAP Autumn 2024 | MCQ (i) [SM213]
Ch 11: IAS 1 Presentation of Financial Statements
Ch 11: IAS 1 Presentation of Financial Statements
Ch 12: Incomplete Records
Ch 12: Incomplete Records
Lectures
Multiple Cost Structures (FL043)
Question Practice
Q&A Cost Structure Scenarios (FA054)
Q&A Babar | ICAP Spring 2015 (FA062)
Q&A Alpha Traders | ICAP Spring 2018 (FA063)
Q&A Ashfaq | ICAP Autumn 2014 (FA066)
Q&A Friday Traders | ICAP Autumn 2019 (FA067)
Q&A Nezam FC Traders | ICAP Autumn 2018 (FA070)
Q&A Razi | ICAP Autumn 2015 (FA073)
Q&A Rahil | ICAP Autumn 2016 (FA074)
Q&A Saleem S Mart | ICAP Autumn 2017 (FA075)
Q&A Rakaposhi Traders | ICAP Spring 2020 (FA076)
Q&A Gandhara Enterprises | ICAP Autumn 2020 (FA077)
Objective Based Q&A
Ch 13: Accounting for NPOs
Ch 13: Accounting for NPOs
Not for profit organisation & Income of NPOs
Terminology, Formats & Concepts [FL049]
Recognition & Measurement [FL135]
Financial Statements & Fund Accounting [FL136]
Contribution (Income / receivable/ non-cash) [FL137]
Revenue Recognition: Deferral Method [FL141]
Inventories and non-current assets
Property, plant & Equipment [FL144]
Preparation of financial statements
Statement of Financial Position [FL146]
Statement of Income and Expenditure [FL147]
Statement of changes in net assets [FL148]
Q&A Professional Sports Club [FR260]
Q&A Peshawar Business Club (PQ) [FA085]
Q&A Nawabshar Youth Movement (PQ) [FA084]
Comprehensive examples
Q&A Leisure Club (ICAP Spring 2017) [FA087]
Q&A Seaview Club (ICAP Spring 2016) [FA086]
Q&A Moderna Sports Club (ICAP Spring 2021) [FA159]
Q&A Mahtab Welfare Hospital (ICAP Spring 2022) [FA207]
Q&A Oracle Family Club (ICAP Autumn 2022) [FR198]
Q&A Aztec Sports Club (ICAP Spring 2023) [FR219]
Q&A Gemini Club (ICAP Spring 2024) [FR289]
Q&A Sagala Sports Club (ICAP Autumn 2024) (FR313)
Objective Based Q&A
Ch 14: IAS 7 Statement of Cash Flows
Ch 14: IAS 7 Statement of Cash Flows
Lectures
Introduction & Presentation [FL091]
Reporting & Disclosure [FL092]
Calculation Tips: Investing activities [FL196]
Calculation Tips: Financing activities [FL197]
Practice Q&A
Q&A Sindh Robotics Company [FA135]
Q&A Nadir Limited | ICAP Spring 2018 [FA136]
Q&A XYZ Limited | ICAP Spring 2015 [FA137]
Q&A Quality Enterprises | ICAP Spring 2016 [FA138]
Q&A Liaquat Industries | ICAP Spring 2017 Â [FA139]
Q&A Drum Limited | ICAP Spring 2019 [FA140]
Q&A Sunday Traders Limited | ICAP Autumn 2019 [FA141]
Q&A Broad Peak Limited | ICAP Spring 2020 [FA142]
Q&A Taxila Limited | ICAP Autumn 2020 [FA143]
Q&A Saguaro Limited | ICAP Autumn 2021 [FA167]
Q&A Universal Limited | ICAP Autumn 2017 [FA185]
Q&A Dahl Limited (ICAP Spring 2022) [FA205]
Q&A Quicken Limited (ICAP Autumn 2022) [FR196]
Q&A Dolphin Limited (ICAP Autumn 2023) [FR278]
Q&A Lyallpur Limited (ICAP Autumn 2024) (FR319)
Q&A Dior Limited (ICAP Spring 2025) (FR322)
Objective Based Q&A
ICAP Spring 2024 | MCQ (ii) [SM148]
ICAP Spring 2024 | MCQ (iii) [SM149]
ICAP Spring 2024 | MCQ (viii) [SM154]
Page updated
Google Sites
Report abuse