DipIFR Textbook Syllabus

A1. Why regulation is needed

A1. The role of the regulatory systems

A1. Framework - Basics and Arguments

A1. Conceptual Framework Chapters (1-3)

A1. Faithful Representation

A1. Conceptual Framework Chapter 4

A1. International harmonisation

A1. First time adoption of a body of standards

Fundamental Principles

B1. Revenue Recognition - IFRS 15 - introduction

B1. Revenue Recognition - IFRS 15 - 5 steps

B1. Revenues - Presentation in financial statements

B1. Exam Standard Illustrations

B1. Agency Relationship

B1. Repurchase agreements

B1. 'Bill And Hold' Arrangements

B1. Consignment agreements

B2. Initial Recognition of PPE

B2. Capital and revenue expenditure

B2. Capital and revenue items

B2. IAS 23 Borrowing Costs

B2. PPE - After Initial recognition

B2. IAS 16 Depreciation

B2. Componentisation

B2. Separate disclosure of material items

B2. Government Grants Part 1

B2. Government grants Part 2

B2. Assets Held for Sale

B2. Held for sale disposal group

B2. IAS 40 Investment property Part 1

B2. Investment Property Part 2

B2. Investment property Part 3

B3. IAS 36 Impairments

B3. Cash Generating Units

B4. Leases - Definition

B4. Lessee Accounting

B4. Lease Accounting Example

B4. The Lease Term

B4. Leases - Exemptions

B4. Leases - Measurement Exemptions

B4. Sale and Leaseback

B4. Lessor Accounting - Finance Lease

B4. Lessor Accounting - Operating Lease

Further Guidance on Lease accounting

B5. IAS 38 Intangible asset

B5. When can you recognise an IA and for how much?

B5. Intangible Assets - Future Measurement

B5. Research and development

B6. Basic Inventory

B7. Financial Instruments - Introduction

B7. Financial liabilities - Categories

B7. Financial Liabilities - Amortised Cost

B7. Financial Liabilities - convertible loans

B7. Financial Assets - Initial Measurement

B7. Financial assets - Accounting Treatment

B7. Financial Assets - Convertible loan

B7. Financial Instruments - Transactions costs

B7. Impairment of Financial Instruments

B7. Impairment of Financial Instruments- Illustrations

B7. De-recognition of Financial Instruments

B7. Hedging

B8. Provisions

B8. Some typical examples

B9. Pensions Introduction

B9. Defined Benefit Scheme - Terms

B9. Defined Benefit - Illustration

B9. Defined Contribution Scheme

B10. Income Tax

B10. Deferred Tax Scenarios

B10. Miscellaneous Deferred Tax Items

B10. VAT

B11. Foreign Exchange Single company

B11. Foreign currency - extras

B12. Accounting for Biological Assets

Try the agriculture quiz again

Government grants - agriculture

B13. Share Based Payments - Introduction

B13. SBP - Equity Settled

B13. SBP - Cash Settled

B13. SBP with a Choice of Settlement

B13. Vesting Period

B13. IFRS 2 Share based payments deferred tax

B13. IFRS 2 Modifications and Cancellations

B14. The need for an accounting standard

B14. Exploration for and evaluation of mineral resources

B15. Fair Value

C1. IAS 1 Presentation of Financial Statements

C1. The main financial statements

C1. Definitions of Assets Liabilities ...

C1. Statements of financial position

C1. Statement of profit or loss and other comprehensive income

C1. Discontinued Operation

C2. IAS 33 EPS Introduction

C2. IAS 33 EPS - earnings figure

C2. IAS 33 EPS - Number of shares

C2. IAS 33 Bonus issue

C2. IAS 33 Rights Issue

IAS 33 Basic EPS putting it all together

C2. IAS 33 Diluted EPS

C2. EPS as a performance measure

C3. IAS 10 Events After The Reporting Period

C4. IAS 8 Changes in accounting policies and accounting estimates

C5. IAS 24 Related Parties

C6. IFRS 8 Segmental Reporting - Introduction

C6. IFRS 8 Determining Reporting segments

C6. IFRS 8 Pros and Cons

C7. IFRS for SME - Introduction

C7. IFRS for SME differing Approaches

C7. IFRS for SMEs - Main Differences to full IFRS

D1. Definition of a subsidiary

D1. Group Accounting Exemptions

D1. Business Combinations - Basics

D1. Simple Goodwill

D1. NCI in the Goodwill calculation

D1. Equity Table

D1. NCI on the SFP

D1. Reserves Calculation

D1. Basic groups - Question (NCI @ Proportionate method)

D1. Basic groups - Question (NCI @ FV method)

D1. Impairment of Goodwill

Past Papers - Group SFP

D1. Group Income Statement

D1. Statement of changes in equity

D2. Intra-Group Balances & In-transit Items

D2. Unrealised Profit

D3. Make sure you use FV of Consideration

D3. Goodwill - FV of NA (more detail)

D3. Share for Share Exchanges

D4. Associates

D4. Joint Ventures

D5. Full Disposal

D5. Subsidiary acquired with a view to disposal