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 Institute also invites people from the corporate sector and academic field as visiting and guest faculty to share their experiences with the students.
To help understand how International Financial Reporting Standards (IFRS) are used around the world & distinguish from other accounting and finance professionals and expand career -opportunities globally.
Diploma in IFRS by the Association of Chartered Certified Accountants (ACCA) is one of the most recommended and respectable qualifications in International Financial Reporting Standards across the globe.
Diploma in International Financial Reporting Standards is offered by Techno Dot Academy. Our programs prioritize preparing students for real-world challenges by engaging them in hands-on projects and equipping them to handle a wide range of scenarios independently.
The Dip.IFR provides essential international financial reporting knowledge and principles that will prepare candidates for the increasingly global market place and keep them abreast of international developments and how they might apply to companies and businesses.
Diploma in IFRS is a course offered by the ACCA that helps professionals be familiarized and well versed in the financial reporting standards.
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