DIPIFR Syllabus

Introduction

  • Introduction to International Financial Reporting Standards
  • Conceptual Framework for Financial Reporting
  • IAS 1 Presentation of Financial Statements
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

 

INCOME

  • IFRS 15 Revenue from Contracts with Customers

 

ASSETS

  • IAS 2 Inventories
  • IAS 16 Property, Plant and Equipment
  • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 23 Borrowing Costs
  • IAS 17 Leases
  • IAS 38 Intangible Assets
  • IAS 40 Investment Property
  • IAS 41 Agriculture
  • IAS 36 Impairment of Assets
  • IFRS 6 Exploration for and Evaluation of Mineral Resources

 

LIABILITIES

  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 19 Employee Benefits
  • IFRS 2 Share-based Payment
  • IAS 12 Income Taxes
  • Financial Instruments

 

GROUP ACCOUTS

  • Conceptual Principles of Group Accounting
  • Consolidated Statement of Financial Position
  • Further Adjustments
  • Consolidated Statement of Comprehensive Income
  • Associates and Joint Arrangements
  • IAS 21 The Effects of Changes in Foreign Exchange Rates

 

DISCLOSURE AND ANALYSIS

  • IAS 33 Earnings per Share
  • IFRS 8 Operating Segments
  • IFRS 5 Non-current assets held for sale and Discontinued operations
  • IAS 10 Events after the Reporting Period
  • IAS 24 Related Party Disclosures
  • IAS 34 Interim Financial Reporting
  • IFRS 1 First time Adoption of IFRSs
  • IFRS for SMEs