DipIFR Textbook Syllabus
Chapter 1
Syllabus A. International sources of authority
A1. IASB and the regulatory framework
- A1. Why regulation is needed
- A1. The role of the regulatory systems
- A1. Framework - Basics and Arguments2:59
- A1. Conceptual Framework Chapters (1-3)
- A1. Faithful Representation2:26
- A1. Conceptual Framework Chapter 4
- A1. International harmonisation
- A1. First time adoption of a body of standards
A2. Fundamental ethical and professional principles
Chapter 2
Syllabus B. Elements of financial statements
B1. Revenue recognition
- B1. Revenue Recognition - IFRS 15 - introduction7:20
- B1. Revenue Recognition - IFRS 15 - 5 steps
- B1. Revenues - Presentation in financial statements
- B1. Exam Standard Illustrations
- B1. Agency Relationship1:32
- B1. Repurchase agreements
- B1. 'Bill And Hold' Arrangements
- B1. Consignment agreements
B2. Property, plant and equipment
- B2. Initial Recognition of PPE4:45
- B2. Capital and revenue expenditure
- B2. Capital and revenue items
- B2. IAS 23 Borrowing Costs8:36
- B2. PPE - After Initial recognition10:03
- B2. IAS 16 Depreciation
- B2. Componentisation
- B2. Separate disclosure of material items
- B2. Government Grants Part 13:59
- B2. Government grants Part 22:11
- B2. Assets Held for Sale4:04
- B2. Held for sale disposal group2:11
- B2. IAS 40 Investment property Part 12:31
- B2. Investment Property Part 2
- B2. Investment property Part 31:32
B3. Impairment of assets
All subject exam questionsB4. Leases
- 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. Intangible assets and goodwill
- B5. IAS 38 Intangible asset1:48
- B5. When can you recognise an IA and for how much?
- B5. Intangible Assets - Future Measurement2:13
- B5. Research and development
B6. Inventories
B7. Financial instruments
- B7. Financial Instruments - Introduction4:10
- B7. Financial liabilities - Categories3:49
- B7. Financial Liabilities - Amortised Cost4:03
- B7. Financial Liabilities - convertible loans3:31
- B7. Financial Assets - Initial Measurement9:45
- B7. Financial assets - Accounting Treatment2:50
- B7. Financial Assets - Convertible loan
- B7. Financial Instruments - Transactions costs1:33
- B7. Impairment of Financial Instruments3:58
- B7. Impairment of Financial Instruments- Illustrations
- B7. De-recognition of Financial Instruments
- B7. Hedging2:58
B8. Liabilities – provisions, contingent assets and liabilities
All subject exam questionsB9. Accounting for employment and post-employment benefits
- B9. Pensions Introduction3:25
- B9. Defined Benefit Scheme - Terms2:05
- B9. Defined Benefit - Illustration14:34
- B9. Defined Contribution Scheme3:25
B10. Tax in financial statements
All subject exam questionsB11. The effects of changes in foreign currency exchange rates
All subject exam questionsB12. Agriculture
- B12. Accounting for Biological Assets
- Try the agriculture quiz again
- Government grants - agriculture
B14. Exploration and evaluation expenditures
All subject exam questionsChapter 3
Syllabus C. Presentation and additional disclosures
C1. Presentation of the SFP, and statement of P/L and OCI
- 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
C3. Events after the reporting date
All subject exam questionsC4. Accounting policies, changes in accounting estimates
C6. Operating segments
- C6. IFRS 8 Segmental Reporting - Introduction
- C6. IFRS 8 Determining Reporting segments
- C6. IFRS 8 Pros and Cons
C7. Reporting requirements of SMEs
- C7. IFRS for SME - Introduction
- C7. IFRS for SME differing Approaches
- C7. IFRS for SMEs - Main Differences to full IFRS
Chapter 4
Syllabus D. Preparation of external financial reports
D1. Preparation of group consolidated external reports
- D1. Definition of a subsidiary
- D1. Group Accounting Exemptions
- D1. Business Combinations - Basics7:45
- D1. Simple Goodwill3:20
- D1. NCI in the Goodwill calculation2:21
- D1. Equity Table2:57
- D1. NCI on the SFP3:58
- D1. Reserves Calculation2:46
- 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 Statement3:57
- D1. Statement of changes in equity