IFRS Diploma | International Financial Reporting Standards 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

At IFRS Diploma completion participants will be able to:

• Understand and explain the structure of the international professional and conceptual framework of accounting.
• Apply relevant financial reporting standards to key elements of financial reports.
• Identify and apply disclosure requirements for companies relating to the presentation of financial reports and notes.
• Prepare financial statements of single entities and account for their key elements complying with specified International Financial Reporting Standards and other related pronouncements.
• Prepare group financial statements (excluding group cash flow statements) including subsidiaries, associates and joint ventures.

IFRS Diploma In Egypt from (ACCA) is the standard corporations are turning to in to facilitate their work in Egypt and All the corporations in World.

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 Diploma | 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.
• Have flexibility in your career choice – you can work in any business sector from the financial services and public practice to the public and corporate sectors.
• Be part of a global professional body with a reputation for driving global standards of professionalism, ethics, integrity and accountability.
• Have access to a range of world-renowned technical materials and research as well as comprehensive resources designed to support your continuing professional development (CPD).

• Finance Managers and Heads of Finance
• Chief Accountants and Management Accountants Financial Accountants
• Financial Accountants, Finance Controllers and Financial Analysts
• Those who work at Auditing & Accounting firms

• The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour written exam.
• You will need to achieve a 50 percent mark or above to complete the paper.
• The exam is held twice a year – in June and December at ACCA’s exam centers.
• There are two sections to the paper which requires a mix of calculations and written answers.
• The assessment marks are split as follows:
                           -Section A 1 x 25 mark question 25 mark
                           -Section B 3 x 25 mark question 75 mark
                           -Total Marks 100
• This Diploma qualifies you to enter the IFRS Exam.