International Financial Reporting Standards Certificate
| IFRS Certificate |

1- The operations and nature of the IASB

• Structure of the IFRSF/IASB
• Extant standards of the IASB
• The framework.

2- Presentation and profit

• IAS 1, Presentation of financial statements
• IFRS 15, Revenue from contracts with the clients
• IAS 8, changes in accounting estimates, errors and accounting policies

3- Accounting for the liabilities and the assets – part 1

• IAS 16, Property, plant and equipment
• IAS 38, Intangible assets
• IAS 40, Investment Property
• IAS 36, Impairment of assets
• IAS 23, Borrowing costs
• IAS 20, the Accounting for government grants and the disclosure of government assistance
• IAS 2, Inventories
• IAS 17, Leases
• IFRS 5, Non-current assets held for discontinued operations and sale.

4- Accounting for the assets and the liabilities – part 2

• IFRS 13, Fair Value Measurement
• IFRS 32, Financial instruments – presentation
• IFRS 9, Financial instruments
• IFRS 7, Financial instruments: disclosures
IFRS 2, Share-based payment
• IAS 37, contingent assets, Provisions, and contingent liabilities
• IAS 10, the Events after the reporting period
IAS 19, Employee benefits
• IAS 12, Income taxes
• IAS 41, Agriculture
• IFRS 6, the Exploration for and the evaluation of mineral resources.

5- Group accounting H4/b

• IFRS 10, Consolidated Financial Statements
• IAS 27 (revised 2011), financial statements Separate
• IFRS 3, Business Combinations
• IAS 28 (revised 2011), Investments in the associates and the joint ventures
• IFRS 11, Joint arrangements
• IFRS 12, the interests Disclosure in other entities
• IAS 21, changes in foreign exchange rates effects
• IAS 29, Financial reporting for the hyperinflationary economies.

6- Disclosure standards

• IAS 7, Statement of cash flows
• IAS 24, Related party disclosures
• IAS 33, Earnings per share
• IAS 34, Interim financial reporting
• IFRS 4, Insurance contracts
• IFRS 1, First-time adoption of IFRS
• IFRS 8, operating segments.

7- Principal differences between UK/US GAAP and IFRS

IFRS Certificate [CertIFR] Helps you to:

• Learn how International Financial Reporting Standards (IFRS) are globally used.
• Understand more about the International Financial Reporting Standards Foundation (IFRSF).
• Learn about Accounting Standards Board (IASB) work.
• Examine the basic requirements of IFRS on a regular basis.
• Practice using IFRS
• Provide you with guidance to pass IFRS certificate test.

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 Certificate | 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 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).

The ACCA qualification is for professional accountants, auditors, and tax specialists who want to improve their career prospects and gain global recognition.

• The multiple-choice question section consists of 25 questions
• Candidates have 1 hour to complete the section.
• The questions cover a range of topics related to IFRS, including the principles and concepts of IFRS, the application of IFRS to specific scenarios, and the preparation of financial statements under IFRS.