DipIFRTextbook Syllabus

IASB and the regulatory framework

Fundamental ethical and professional principles

Revenue recognition

Property, plant and equipment

Impairment of assets

Leases

Intangible assets and goodwill

Inventories

Financial instruments

Liabilities – provisions, contingent assets and liabilities

Accounting for employment and post-employment benefits

Tax in financial statements

The effects of changes in foreign currency exchange rates

Agriculture

Share-based payment

Exploration and evaluation expenditures

Fair value measurement

Presentation of the SFP, and statement of P/L and OCI

Earnings per share

Events after the reporting date

Accounting policies, changes in accounting estimates

Related party disclosures

Operating segments

Reporting requirements of SMEs

Preparation of group consolidated external reports

Business combinations – intra-group adjustments

Business combinations – fair value adjustments

Business combinations – associates and joint arrangements

Complete disposal of shares in subsidiaries