DipIFR

DipIFR Textbook Syllabus

Chapter 1

Syllabus A. International sources of authority

A2. Fundamental ethical and professional principles

  1. Fundamental Principles
    2:23
Chapter 2

Syllabus B. Elements of financial statements

B6. Inventories

  1. Basic Inventory

B8. Liabilities – provisions, contingent assets and liabilities

  1. Provisions
    10:29
  2. Some typical examples
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B9. Accounting for employment and post-employment benefits

  1. Pensions Introduction
    3:25
  2. Defined Benefit Scheme - Terms
    2:05
  3. Defined Benefit - Illustration
    14:34
  4. Defined Contribution Scheme
    3:25
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B11. The effects of changes in foreign currency exchange rates

  1. Foreign Exchange Single company
  2. Foreign currency - extras
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B15. Fair value measurement

  1. Fair Value
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Chapter 3

Syllabus C. Presentation and additional disclosures

C4. Accounting policies, changes in accounting estimates

  1. IAS 8 Changes in accounting policies and accounting estimates
Chapter 4

Syllabus D. Preparation of external financial reports

D2. Business combinations – intra-group adjustments

  1. Intra-Group Balances & In-transit Items
    3:46
  2. Unrealised Profit
    7:05

D4. Business combinations – associates and joint arrangements

  1. Associates
    6:38
  2. Joint Ventures
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