Diploma in International Financial Reporting Standards By the ACCA – Association of Chartered Certified Accountants, UK
IFRS Course Details:
Key areas of the syllabus:
International sources of authority
Elements of financial statements
Presentation of accounts and additional disclosures.
Preparation of external reports for combined entities, associates and joint arrangements.
A) International sources of authority:
The International Accounting Standards Board (IASB) and the regulatory framework
B) Elements of financial statements:
Revenue recognition
Property, plant and equipment
Impairment of assets
Leases
Intangible assets and goodwill
Inventories
Financial instruments
Provisions, contingent assets and liabilities
Employment and post-employment benefits
Tax in financial statements
The effects of changes in foreign currency exchange rates
Agriculture
Share-based payment
Exploration and evaluation expenditures
Fair value measurement
C) Presentation of financial statements and additional disclosures:
Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income and the statement of changes in equity.
Earnings per share
Events after the reporting period
Accounting policies, changes in accounting estimates and errors
Related party disclosures
Operating segments
Reporting requirements of small and medium-sized entities (SMEs)
D) Preparation of external financial reports for combined entities, associates and joint arrangements:
Preparation of group consolidated external reports
Business combinations – intra-group adjustments
Business combinations – fair value adjustments
Business combinations – associates and joint arrangements
Complete disposal of shares in subsidiaries
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The Acca DIP IFR is an IFRS Qualification Established by the Association of Chartered Certified Accountants (ACCA) the Leading International Organisation involved in the development of IFRS. Horizon Global Education is one of the leading training institutes for IFRS courses.
TISHADZ provide training for Dip IFRs course by ACCA (The Association of Chartered Certified Accountants), London which is the global body for accounting professionals.
The International Accounting Standards Board (IASB) issues the International Financial Reporting Standards (IFRS) with the goal of providing a common accounting language to increase transparency in the presentation of financial information.
This course will help you gain a working knowledge of IFRS, how to apply them, and the core ideas and values that underpin them as an international qualification.
With IFRS becoming almost a mandatory requisite for accounting professionals and other business associates, KPMG in India
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