IFRS Diploma
International Financial Reporting Standards
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
Practicing
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ACCA | Association of Chartered Certified Accountants
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