International Financial Reporting Standards Diploma
| IFRS Diploma |

Part A: International Sources of Authority

• The conceptual framework
• Elements of Financial Statements

Part B: Elements of Financial Statement

• Revenue Recognition
• Accounting for tangible non-current assets
• Accounting for leases
• Intangible assets and goodwill
• Provisions, contingent liabilities, and contingent assets
• Employee benefits
• Financial instruments
• Accounting for taxation
• Foreign currency transactions
• Accounting for agriculture and mineral resources
• Share-based payment

Part C: Presentation and additional disclosures

• Presentation of published financial
• statements
• Reporting financial performance
• Earnings per share
• Miscellaneous standards: related party disclosures and segment reporting”
• Reporting for small and medium-sized entities

Part D: Preparation of external financial reports for combined entities and joint arrangements

• Constitution of a group
• The consolidated statement of financial position
• The consolidated statement of profit or loss and other comprehensive income
• Accounting for associates
• Accounting for joint arrangements

After finishing IFRS Diploma, Students will learn the following:

• Define the components of the global conceptual and professional framework of accounting.
• Apply related financial reporting standards to crucial financial report factors.
• Determine and provide any disclosure guidelines that relate to how financial reports and notes are presented by corporations.
• Create financial statements for single entities that adhere to the relevant International Financial Reporting Standards and other relevant pronouncements, and account for their fundamental functions.
• Create financial statements for the entire group, including subsidiaries, associates, and joint ventures (group cash flow statements are not included).

The industry standard, that all businesses in Egypt and worldwide are using to make their work more convenient, is the IFRS Diploma from (ACCA).

ACCA | Registered Learning Partners:
ACCA | Association of Chartered Certified Accountants
www.accaglobal.com

The ACCA is the world’s largest professional accounting organization. It provides first-choice qualifications, business-relevant to people with ambition, application, and ability all over the world who want to work in management, accounting, and finance.

ACCA helps its 480,000 students and 188,000 members in 178 countries establish successful careers in business and accounting by providing them with the skills required by employers.

HPA is Egypt’s and North Africa’s first Registered Learning Partner. It is featured on ACCA’s online Registered Learning Partner Directory, indicating that HPA has been evaluated against ACCA‘s globally recognized and highly acclaimed best practice norms.

IFRS Diploma | Benefits ACCA Member:

• Enhance your Career path and increase your salary.
• Work everywhere you want in the world thanks to our outstanding reputation.
• Become flexible in your own career choices; you can work in public, private, or corporate sectors of economy, including financial services and legal professions.
• Become a member of a global professional organization with a track record of advanced ethical, moral, and accountable norms on a global level.
• Have access to a variety of internationally known technical resources, including research and materials, as well as extensive tools created to support your continuing professional development (CPD).

• Financial Analysts, Financial Accountants and Finance Controllers
• Financial Accountants, Chief Accountants, and Management Accountants
• People recruited by Auditing & Accounting businesses
• Finance Managers

• A three-hour written exam is used to evaluate candidates for the Diploma in International Financial Reporting (DipIFR).
• To finish the paper, you must receive at least 50% grade.

• The exam takes place at ACCA exam centers twice a year in June and December.

• The paper is divided into two categories, and the responses require writing and calculations.

• The evaluation scores are divided as follows:

                           -Section A 1 x 25 mark question 25 mark
                           -Section B 3 x 25 mark question 75 mark
                           -Total Marks 100
• After finishing that Diploma, you are eligible to take the IFRS Exam.