IFRS Certificate | International Financial Reporting Standards Certificate

1- The nature and operations 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 customers
• IAS 8, accounting policies, changes in accounting estimates and errors.

3- Accounting for assets and liabilities – 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, Accounting for government grants and disclosure of government assistance
• IAS 2, Inventories
• IAS 17, Leases
• IFRS 5, Non-current assets held for sale and discontinued operations

4- Accounting for assets and liabilities – part 2

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

5- Group accounting

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

• To help you understand how International Financial Reporting Standards (IFRS) are used around the world
• To explain how the International Financial Reporting Standards Foundation (IFRSF) / International
• Accounting Standards Board (IASB) work and how these are being changed
• To examine the fundamental requirements of IFRS on a standard-by-standard basis
• To provide guidance on how to use IFRS in practice
• It will help you to pass the IFRS certificate exam

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

ACCA is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA supports its 188,000 members and 480,000 students in 178 countries, helping them to develop successful careers in accounting and business, with the skills required by employers.

HPA is the first Registered Learning Partners in Egypt and North Africa. It is listed on ACCA’s online Registered Learning Partner Directory, which shows that HPA has been assessed against ACCA’s widely recognized and highly regarded global best practice benchmarks.

IFRS Certification | Benefits ACCA Member:

• Improve your career progression and have the potential to earn a high salary.
• Be able to work anywhere you choose, internationally – because of our world-class reputation.

• Professional accountant
• Professional auditor
• Qualified in accordance with your national accounting standards, then this is the qualification for you.

• 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.