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DipIFR Textbook Syllabus

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DipIFR Textbook Syllabus

Syllabus A

A1

IASB and the regulatory framework

A2

Fundamental ethical and professional principles

Syllabus B

B1

Revenue recognition

B2

Property, plant and equipment

B3

Impairment of assets

B4

Leases

B5

Intangible assets and goodwill

B6

Inventories

B7

Financial instruments

B8

Liabilities – provisions, contingent assets and liabilities

B9

Accounting for employment and post-employment benefits

B10

Tax in financial statements

B11

The effects of changes in foreign currency exchange rates

B12

Agriculture

B14

Exploration and evaluation expenditures

B15

Fair value measurement

Syllabus C

C1

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

C3

Events after the reporting date

C4

Accounting policies, changes in accounting estimates

C6

Operating segments

C7

Reporting requirements of SMEs

Syllabus D

D1

Preparation of group consolidated external reports

D2

Business combinations – intra-group adjustments

D3

Business combinations – fair value adjustments

D4

Business combinations – associates and joint arrangements

D5

Complete disposal of shares in subsidiaries

A1 IASB and the regulatory framework

A2 Fundamental ethical and professional principles

B1 Revenue recognition

B2 Property, plant and equipment

B3 Impairment of assets

B4 Leases

B5 Intangible assets and goodwill

B6 Inventories

B7 Financial instruments

B8 Liabilities – provisions, contingent assets and liabilities

B9 Accounting for employment and post-employment benefits

B10 Tax in financial statements

B11 The effects of changes in foreign currency exchange rates

B12 Agriculture

B13 Share-based payment

B14 Exploration and evaluation expenditures

B15 Fair value measurement

C1 Presentation of the SFP, and statement of P/L and OCI

C2 Earnings per share

C3 Events after the reporting date

C4 Accounting policies, changes in accounting estimates

C5 Related party disclosures

C6 Operating segments

C7 Reporting requirements of SMEs

D1 Preparation of group consolidated external reports

D2 Business combinations – intra-group adjustments

D3 Business combinations – fair value adjustments

D4 Business combinations – associates and joint arrangements

D5 Complete disposal of shares in subsidiaries

A1

IASB and the regulatory framework

A2

Fundamental ethical and professional principles

B1

Revenue recognition

B2

Property, plant and equipment

B3

Impairment of assets

B4

Leases

B5

Intangible assets and goodwill

B6

Inventories

B7

Financial instruments

B8

Liabilities – provisions, contingent assets and liabilities

B9

Accounting for employment and post-employment benefits

B10

Tax in financial statements

B11

The effects of changes in foreign currency exchange rates

B12

Agriculture

B13

Share-based payment

B14

Exploration and evaluation expenditures

B15

Fair value measurement

C1

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

C2

Earnings per share

C3

Events after the reporting date

C4

Accounting policies, changes in accounting estimates

C5

Related party disclosures

C6

Operating segments

C7

Reporting requirements of SMEs

D1

Preparation of group consolidated external reports

D2

Business combinations – intra-group adjustments

D3

Business combinations – fair value adjustments

D4

Business combinations – associates and joint arrangements

D5

Complete disposal of shares in subsidiaries