IFRS Diploma Course

by Edudelphi

Diploma in International Financial Reporting Standards By the ACCA – Association of Chartered Certified Accountants, UK

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img Duration

Up to 3 Months

Course Details

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

  • Salt Lake Branch

    Aurora Waterfront Unit No 18 (7th Floor) Plot No. 34/1, Block – GN, Sector -5, Salt Lake, Kolkata
  • Nizampura Branch

    TF 310 Aditviya Complex (Above Passport Office) LG Nagar, Nizampura, Vadodara
  • Palakkad Branch

    Alanallur Road, Mele Ariyoor Mannarkkad, Palakkad
  • Nainital Branch

    Uttarakhand Office Plot No 86, Heera Nagar Haldwani, Nainital

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