International Financial Reporting

International Financial Reporting Syllabus

INTRODUCTION

  • IAS 1 - Presentation of Financial Statements - Disclosures
  • IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

 

INCOME

  • IAS 18 - Revenue
  • IAS 11 - Construction Contracts

 

ASSETS

  • IAS 2 - Inventory
  • IAS 16 - Property, Plant and Equipment
  • IAS 17 - Leases
  • IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 23 - Borrowing Costs
  • 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 - Employees Benefits
  • IFRS 2 - Share-based Payment
  • IAS 12 - Income Taxes

 

GROUP ACCOUNTS

  • IAS 27- Separate Financial Statements and

Consolidated Statement of Financial Position

  • IFRS 3 - Business Combinations
  • IAS 28 - Investments in Associates
  • IFRS 11- Joint Arrangements
  • IAS 21 - The Effects of Changes in Foreign Exchange Rates

 

DISCLOSURE AND ANALYSIS

  • IAS 33 - Earning 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 Disclosure
  • IAS 34 - Interim Financial Reporting
  • IFRS 1 - First-time Adoption of International Financial Reporting Standards