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