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Ias - Ifrs

This document outlines the syllabus for an accounting course, including an overview of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The syllabus covers topics such as the structure and use of IFRSs globally, standards related to financial statement presentation and profit/loss, and accounting for various assets and liabilities according to IAS/IFRS standards.

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211 views

Ias - Ifrs

This document outlines the syllabus for an accounting course, including an overview of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The syllabus covers topics such as the structure and use of IFRSs globally, standards related to financial statement presentation and profit/loss, and accounting for various assets and liabilities according to IAS/IFRS standards.

Uploaded by

deea_gurau
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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0800803803 021.302.61.

61 6764 0320 0683 1842 2530825400563 03/2014

The syllabus Information on syllabus and materials updates and assessment

The syllabus
1. The nature and operations of the IASB Structure of the IFRSF/IASB Extant standards of the IASB The framework. 2. The status and use of IFRSs around the world The use of IFRS around the world The IASB roadmap The annual IASB bound volume and its use. 3. Presentation and profit IAS 1, Presentation of financial statements IAS 2, Inventories IAS 7, Statement of cash flows IAS 8, Accounting policies, changes in accounting estimates and errors. IAS 10, Events after the reporting period IAS 11, Construction contracts IAS 12, Income taxes IAS 16, Property, plant and equipment IAS 17, Leases IAS 18, Revenue IAS 19, Employee benefits IAS 20, Accounting for government grants and disclosure of government assistance IAS 21, The effects of changes in foreign exchange rates IAS 23, Borrowing costs IAS 24, Related party disclosures IAS 27 (revised 2011), Separate financial statementsIFRS 3, Business Combinations IAS 28 (revised 2011), Investments in associates and joint ventures IAS 29, Financial reporting in hyperinflationary economies IAS 33, Earnings per share IAS 34, Interim financial reporting IAS 36, Impairment of assets IAS 37, Provisions, contingent liabilities and contingent assets IAS 38, Intangible assets IAS 39, Financial instruments - recognition and measurement IAS 40, Investment Property IAS 41, Agriculture

5. Accounting for assets and liabilities - part 2 IFRS 1, First time adoption of IFRS IFRS 4, Insurance contracts IFRS 5, Non-current assets held for sale and discontinued operations IFRS 6, Exploration for and evaluation of mineral resources IFRS 7, Financial instruments: disclosuresIFRS 2, Share-based payment IFRS 8, Operating segments IFRS 9, Financial instruments IFRS 10, Consolidated Financial Statements IFRS 11, Joint arrangements IFRS 12, Disclosure of interests in other entities IFRS 13, Fair Value Measurement IFRS 32, Financial instruments - presentation

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