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DipIFR

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All A B C D IFRS Specimen

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DipIFR Classroom - Syllabus C. Presentation of financial statements ^{3 / 6}

SFP, P/L and OCI
C1
45 mins
Earnings per share
C2
39 mins
Events after the reporting period
C3
8 mins
Accounting policies, changes in estimates
C4
7 mins
Related party disclosures
C5
6 mins
Operating segments
C6
9 mins
Small and mediumsized entities (SMEs)
C7
3 mins

Syllabus B. Elements of financial statements

Syllabus D. Combined entities, associates & joint arrangements

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