Certificate in IFRS

“Certificate Course on IAS and IFRS”


OBJECTIVE:

To enable the participants to understand the recognition, measurement, presentation and disclosure requirements of accounting standardsas specified in the IASs and IFRSs in the preparation and presentation of Published Financial Statements.

 

COURSE CONTENT:

 

Module Topic
01 IAS 1 – Presentation of Financial Statements
02 IAS 2 – Inventories

IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
03 IAS 11 – Construction Contracts (Will be superseded by IFRS 15 as of 1 January 2017)
04 IAS 16 – Property, Plant and Equipment
05 IAS 10 – Events After the Reporting Period

IAS 18 – Revenue
06 IAS 19 – Employee Benefits (2011)
07 IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 – The Effects of Changes in Foreign Exchange Rates
08 IAS 23 – Borrowing Costs

IAS 24 – Related Party Disclosures
09 IAS 27 – Separate Financial Statements (2011)

IAS 28 – Investments in Associates and Joint Ventures (2011)
10 IAS 29 – Financial Reporting in Hyperinflationary Economies

IAS 33 – Earnings Per Share
11 IAS 32 – Financial Instruments: Presentation
12 IAS 26 – Accounting and Reporting by Retirement Benefit Plans

IAS 34 – Interim Financial Reporting
13 IAS 36 – Impairment of Assets

IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
14 IAS 38 – Intangible Assets

IAS 40 – Investment Property
15 IAS 39 – Financial Instruments: Recognition and Measurement

IAS 41 – Agriculture
16 IAS 12 – Income Taxes
17 IAS 17 – Leases
18 IFRS 1 – First-time Adoption of International Financial Reporting Standards

IFRS 2 – Share-based Payment

IFRS 3 – Business Combinations
19 IFRS 4 – Insurance Contracts

IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 – Exploration for and Evaluation of Mineral Assets
20 IFRS 7 – Financial Instruments: Disclosures

IFRS 9 – Financial Instruments
21 IFRS 8 – Operating Segments

IFRS 10 – Consolidated Financial Statements

IFRS 11            – Joint Arrangements
22 IFRS 12 – Disclosure of Interests in Other Entities

IFRS 13 – Fair Value Measurement

IFRS 14            – Regulatory Deferral Accounts

IFRS 15 – Revenue from Contracts with Customers
23 IAS 7 – Statement of Cash Flows

* Modules may be rearranged subject to facilitators’ convenience.

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