DipIFR Textbook Syllabus
Chapter 1
Syllabus A. International sources of authority
A1. IASB and the regulatory framework
- Why regulation is needed
- The role of the regulatory systems
- Framework - Basics and Arguments2:59
- Conceptual Framework Chapters (1-3)
- Faithful Representation2:26
- Conceptual Framework Chapter 4
- International harmonisation
- 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
- Revenue Recognition - IFRS 15 - introduction7:20
- Revenue Recognition - IFRS 15 - 5 steps
- Revenues - Presentation in financial statements
- Exam Standard Illustrations
- Agency Relationship1:32
- Repurchase agreements
- 'Bill And Hold' Arrangements
- Consignment agreements
B2. Property, plant and equipment
- Initial Recognition of PPE4:45
- Capital and revenue expenditure
- Capital and revenue items
- IAS 23 Borrowing Costs6:22
- PPE - After Initial recognition10:03
- IAS 16 Depreciation
- Componentisation
- Separate disclosure of material items
- Government Grants Part 13:59
- Government grants Part 22:11
- Assets Held for Sale4:04
- Held for sale disposal group2:11
- IAS 40 Investment property Part 12:31
- Investment Property Part 2
- Investment property Part 31:32
B4. Leases
- Leases - Definition
- Lessee Accounting
- Lease Accounting Example
- The Lease Term
- Leases - Exemptions
- Leases - Measurement Exemptions
- Sale and Leaseback
- Lessor Accounting - Finance Lease
- Lessor Accounting - Operating Lease
- Further Guidance on Lease accounting
B5. Intangible assets and goodwill
- IAS 38 Intangible asset1:48
- When can you recognise an IA and for how much?
- Intangible Assets - Future Measurement2:13
- Research and development
B6. Inventories
B7. Financial instruments
- Financial Instruments - Introduction4:10
- Financial liabilities - Categories3:49
- Financial Liabilities - Amortised Cost4:03
- Financial Liabilities - convertible loans3:31
- Financial Assets - Initial Measurement9:45
- Financial assets - Accounting Treatment2:50
- Financial Assets - Convertible loan
- Financial Instruments - Transactions costs1:33
- Impairment of Financial Instruments3:58
- Impairment of Financial Instruments- Illustrations
- De-recognition of Financial Instruments
- Hedging2:58
B8. Liabilities – provisions, contingent assets and liabilities
All subject exam questionsB9. Accounting for employment and post-employment benefits
- Pensions Introduction3:25
- Defined Benefit Scheme - Terms2:05
- Defined Benefit - Illustration14:34
- 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
All subject exam questionsB14. 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
- IAS 1 Presentation of Financial Statements
- The main financial statements
- Definitions of Assets Liabilities ...
- Statements of financial position
- Statement of profit or loss and other comprehensive income
- Discontinued Operation
C3. Events after the reporting date
All subject exam questionsC4. Accounting policies, changes in accounting estimates
C6. Operating segments
- IFRS 8 Segmental Reporting - Introduction
- IFRS 8 Determining Reporting segments
- IFRS 8 Pros and Cons
C7. Reporting requirements of SMEs
- IFRS for SME - Introduction
- IFRS for SME differing Approaches
- IFRS for SMEs - Main Differences to full IFRS
Chapter 4
Syllabus D. Preparation of external financial reports
D1. Preparation of group consolidated external reports
- Definition of a subsidiary
- Group Accounting Exemptions
- Business Combinations - Basics7:45
- Simple Goodwill3:20
- NCI in the Goodwill calculation2:21
- Equity Table2:57
- NCI on the SFP3:58
- Reserves Calculation2:46
- Basic groups - Question (NCI @ Proportionate method)
- Basic groups - Question (NCI @ FV method)
- Impairment of Goodwill
- Past Papers - Group SFP
- Group Income Statement3:57
- Statement of changes in equity