CAF2 – TPC | Taxation Principles & Compliance
September 15, 2026
Taught By Sir Majid Masood, Sir Zain Abdul Samad & Sir Iqbal Bhabha
Lesson 1: IAS 16 (Property Plant & Equipment)
Lecture 1.1
0:55:05
Basics of IAS-16
Lecture 1.2
0:48:25
Cost model and revaluation model
Lecture 1.3
1:58:53
Rules and illustration of revaluation model
Lecture 1.4
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Rules of revaluation model and Favady Ltd
Lecture 1.5
0:49:31
French Power Ltd and Shahzad textile mills
Lecture 1.6
1:52:32
SK LTD Illustration on Disposal of Assets, Component Accounting, Q12 Airline
Lecture 1.7
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Q3-Abid Ltd. (Disposal of Asset on Revaluation Model)
Lecture 1.8
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Q16-Sherdil Ltd. PQR Enterprise.
Lecture 1.9
0:40:58
Change in Accounting Estimate
Lecture 1.10
2:21:53
Questions-Sputnik Sea & Tsuki Ltd
Lecture 1.11
1:17:35
Questions-Piano Ltd. Concept of Dismantling Cost
Lecture 1.12
1:37:39
Q-11-Karim Ltd. Q-19 MJE Ltd
Lecture 1.13
1:43:09
Notes to the Financial Statements (Abid Ltd).
Lecture 1.14
1:20:21
Notes of Sherdil Ltd. & Notes of Faraday Ltd
Lecture 1.15
0:54:41
Notes of Tsuki Ltd., French Power (Discussion)
Lecture 1.16
0:50:37
Question-Steel Air Ltd
Lesson 2: IAS 20 GG
Lecture 2.1
0:39:15
INTRO, TYPES OF GRANTS, RECOGNITION CRITERIA
Lecture 2.2
2:37:38
RECOGNITION CRITERIA, E.G 9, 10, REPAY GRANT, E.G 11, 12, 18, Q INDUS PHARMA
Lecture 2.3
1:30:46
BASIC CONCEPTS, EXAMPLES (13,17,8,18,16)
Lecture 2.4
1:03:10
E.G 14, 15, 19
Lecture 2.5
1:18:18
Q BUNNY EAR LTD.
Lecture 2.6
2:05:11
E.G 23 MONDAY LTD, INTRO (IAS-40)
Lesson 3: IAS 23 Borrowing Cost (MM)
Lecture 3.1
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Lecture 3.2
0:38:25
TYPES OF BORROWINGS, COMMENCEMENT OF CAPITALISATION
Lecture 3.3
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Lecture 3.4
0:46:53
Q4 STEADY INDUSTRIES LTD
Lecture 3.5
1:56:49
Q3 QURESHI LTD, Q11 BOLAN PAK LTD
Lecture 3.6
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Lecture 3.7
1:16:46
Q7 COMFORT LTD, Q13 TEXTIO LTD
Lecture 3.8
0:33:40
Q9 EMOTIONAL LTD
Lecture 3.9
0:43:53
Q10 QP LTD.
Lecture 3.10
0:44:14
Q10 QP LTD.
Lecture 3.11
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Lesson 4: IAS 40 (Investment Property)
Lecture 4.1
1:01:19
SCOPE OF IAS-40, RULES, COST MODEL, E.G (8,1)
Lecture 4.2
1:06:53
FAIR VALUE MODEL, TRANSFERS, E.G 2,4,5,6,7
Lecture 4.3
1:49:18
Q DISTAGHIL LTD, EG 9, EG 12 MESOPOTAMIA LTD
Lecture 4.4
0:46:41
DISCLOSURES, EG 11 GNU CASH.
Lecture 4.5
1:04:53
EG 11 GNUCASH
Lecture 4.6
1:24:11
Q SYNTHESIA LTD, PPEIP CLASSIFICATION, EG 16, EG 13 TROUT LTD
Lesson 5: IAS 36 Impairment
Lecture 5.1
0:47:45
Introduction to impairment
Lecture 5.2
1:29:56
Concepts of FV, Value in use, interest rate, Q1
Lecture 5.3
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Q#2 (Hussain Associates, Value in Use), Q#8 Barbray Cement
Lecture 5.4
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Q#4 (Dominant Fertilizer), Q#3 (Apricot Pak Ltd). A#5 (Skyline Ltd.)
Lecture 5.5
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Q#6 (Premier Ltd.), Q#9 (Zarmoney Ltd.) Recognition of IMP, E.G, Indications
Lecture 5.6
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(Recognition of IMP, E.G #16) Q#11 (Raj Shahi Ltd.)
Lecture 5.7
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(Reversal of IMP, E.G #13 & 20) Q#10 (Sumerian Ltd.)
Lecture 5.8
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(Reversal of IMP, E.G #21) Identifying of Assets, Indications
Lecture 5.9
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Q#1 (ABA Ltd.)
Lesson 6: Mix Standard Questions & Past Papers
Lecture 6.1
1:53:05
CAPITAL MAINTENANCE, EG 7, 11, 12, Q COTTON LTD, Q POLYESTER LTD.
Lecture 6.2
0:29:15
Q STYLE TEXTILE
Lecture 6.3
1:02:41
EG 46 KHANGARH LTD, ADVICE FOR PAPERS
Lecture 6.4
0:45:31
Q NYLON LTD, Q TROUT LTD, ADVICE FOR PAPERS
Lecture 6.5
1:29:49
Q Harappa Ltd
Lecture 6.6
1:23:48
EG 20 BARD LTD, Q14 LACOSTE LTD
Lesson 7: IAS 8
Lecture 7.1
1:32:10
INTRO, BASIC CONCEPTS, SOCIE
Lecture 7.2
1:13:49
E.G 14 DAFFODIL LTD
Lecture 7.3
1:03:50
E.G 14 DAFFODIL LTD, DISCLOSURES OF ERROR
Lecture 7.4
1:13:20
EG 12 CHAND PAINT LTD, EG 15 COAL PAK LTD
Lecture 7.5
1:34:59
CHANGE OF ESTIMATE EG 3, Q MARVELLOUS LTD
Lecture 7.6
1:07:16
Q MARVELLOUS LTD, EG 11 WONDER LTD
Lecture 7.7
0:29:11
ACCOUNTING POLICIES
Lecture 7.8
1:49:24
Q1 ASLAM ENG LTD, Q2 MASH CO, Q PUFFER LTD, COST METHODS, INVENTORY POINTS
Lecture 7.9
2:24:55
ILLUSTRATION, Q3 SUNSET CO, Q PUFFER LTD, Q VELVET LTD
Lesson 8: Conceptual Framework
Lecture 8.1
1:48:24
BASIC CONCEPTS
Lecture 8.2
0:47:20
BASICS, EG 1, REGULATORY FRAMEWORK
Lesson 9: Ratios (IBH)
Lecture 9.1
1:44:29
Financial ratios (reasons for increase and decrease)
Lecture 9.2
1:12:32
Formatting and presentation, Q 8 (Whale Ltd)
Lecture 9.3
1:16:44
Q 6 (Shipare Ltd)
Lecture 9.4
1:31:25
Formulas, Q 3 (Dall-E Ltd), Q (Dairy Foods Ltd), Q (Abrar Ltd)
Lecture 9.5
1:08:30
Q (PL)
Lecture 9.6
1:38:22
Q 3 (Hugo Boss Ltd), Q 7 (Chiffon Ltd)
Lecture 9.7
1:55:44
Q 3 (Hittite Ltd), Mohsin Ltd
Lesson 10: Cashflow (ZAS)
Lecture 10.1
1:09:36
Cashflows intro, XYZ Ltd statement of cashflows, Indirect method of cashflows
Lecture 10.2
1:17:46
Operating activity- indirect method (PBT, Tax, interest, bad debts and provision)
Lecture 10.3
1:56:25
Non-cash items and other adjustments, inc/dec in working capital, investing activity, long-term investment, IP
Lecture 10.4
0:41:53
Q2 (XYZ Ltd), PPE, CWIP
Lecture 10.5
1:04:09
Accumulated depreciation, PPE, Revaluation surplus
Lecture 10.6
1:45:57
Financing activities, long-term loan, equity, issuance of shares, retained earnings, Q (XYZ Ltd)
Lecture 10.7
1:59:10
Q2 (Quicken Ltd), Q 10 (Denim Ltd), Q 8 (Saguaro Ltd)
Lecture 10.8
0:56:35
Q 4 (Quality enterprises), Q 7 (Drum Ltd)
Lecture 10.9
1:40:40
Q 6 (Liaquat industries), Q 15 (XYZ Ltd)
Lecture 10.10
1:19:24
Direct method of cashflows, Q 6 (Universal Ltd)
Lecture 10.11
0:50:28
Q18 (Moiz Chamar Ltd)
Lesson 11: Final Account
Lecture 11.1
0:17:05
Financial accounting and reporting
Lecture 11.2
0:45:57
Financial statements, components of FS, XYZ Company Ltd SOCI
Lecture 11.3
0:40:02
Statement of financial position
Lecture 11.4
0:56:31
Q 2 (Basheer textile Ltd)
Lecture 11.5
1:15:04
Q 2 -SOCI, Q 6 (ABC Ltd), Q 4 (Zee trading)
Lecture 11.6
0:35:47
Q 2 (Moonlight Pak. Ltd)
Lecture 11.7
1:01:36
Q (Hadi Ltd), Equity
Lecture 11.8
0:57:56
Equity transactions
Lecture 11.9
1:14:49
Reserves and dividends
Lecture 11.10
1:19:22
Transfers, XYZ ltd SOCE, Q 2 (Rizwan Ltd)
Lecture 11.11
1:46:29
Q (Fresh Ltd), Q (Pink Ltd)
Lecture 11.12
1:53:19
Q (Ajnabee Ltd), Q (Aesa dia Ltd)
Lecture 11.13
0:45:03
Q (SRL Ltd), Q (Sarhad sugar Ltd)
Lecture 11.14
1:09:56
Q (Younus Ltd)
Lecture 11.15
1:42:02
Q 1 (Al-Abbas Ltd), Q 5 (Home appliances)
Lecture 11.16
1:36:00
Q 2 (Mateen Ltd), Q (Yasir industries Ltd- SOCI)
Lecture 11.17
1:00:49
Q (Yasir industries Ltd- SOCE), Q 13 (Shaheen Ltd), Q 14 (Mingora Ltd)
Lesson 12: NPO (Non Profit Organization)
Lecture 12.1
3:01:37
NPO intro, Components of FS, Types of income, Types of funds
Lecture 12.2
1:47:11
Q1 (Giltan Golf Club), Q2 (Langton Hockey Club)
Lecture 12.3
1:52:36
Q4 (HB tennis club), Q1 (leisure club)
Lecture 12.4
1:48:39
Q2 (Seaview club), Oracle Family club
Lecture 12.5
1:49:21
Fund accounting, Q8 (PSC)
Lecture 12.6
2:18:39
Q (Professional sports club), Q7 (Sagala sports club), Q3 (Mahtab welfare trust), Q5 (Gemini club), Q6 (Aztec sports club)
Lesson 13: IAS 41
Lecture 13.1
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Lecture 13.2
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Lecture 13.3
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Lecture 13.4
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Lecture 13.5
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Lecture 13.6
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Lecture 13.7
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