ACCA DIP IFR

MODULE : 1

  •   International Accounting Standards Board (IASB) and  regulatory frameworks

  • Fundamental ethical and professional accounting principles

  • Revenue recognition 

  •  property, plant, and equipment

  •   impairment of assets

  • Leases

  •  intangible assets and goodwill

  • Inventories

  • Financial instruments 

  • Provisions, contingent assets, and liabilities

  • Employee benefits

  • Tax in  financial statements

MODULE : 2

  • The effects of changes in foreign currency exchange rates 

  • Agriculture

  • Share-based payment 

  • Explortation and evaluation expenditures

  • Fair value measurement

  • 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

MODULE : 3

  • Reporting requirements  of Small and Medium-sized Entities (SMEs)

  •  Sustainability disclosures

  • Preparation of group consolidated external reports

  •  business combinations, including intra-group adjustments

  • Business combinations -fair value  adjustments

  •  Business combinations – associates and joint arrangements   

  • Complete disposal of shares in subsidiaries