DipIFR Syllabus Guide

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The DipIFR Syllabus Guide

To DipIFR Syllabus Guide  έχει σχεδιαστεί για να βοηθήσει στην οργάνωση της μελέτης και στην παροχή λεπτομερειακών πληροφοριών για τα σημεία αξιολόγησης κάθε εξεταστικής. Παρακάτω θα βρεις αναλυτικά τα σημεία αξιολόγησης:

A International sources of authority
  1. The International Accounting Standards Board (IASB) and the regulatory framework
B Elements of financial statements
  1. Revenue recognition
  2. Property, plant and equipment
  3. Impairment of assets
  4. Leases
  5. Intangible assets and goodwill
  6. Inventories
  7. Financial instruments
  8. Liabilities – provisions, contingent assets and liabilities
  9. Accounting for employment and postemployment benefits
  10. Taxation in financial statements
  11. The effects of changes in foreign currency exchange rates
  12. Agriculture
  13. Share-based payment
  14. Exploration and evaluation expenditures
  15. Fair value measurement
C Presentation and additional disclosures
  1. Presentation of the statement of financial position, and statement of profit or loss and other comprehensive income
  2. Earnings per share
  3. Events after the reporting date
  4. Accounting policies, changes in accounting estimates and errors
  5. Related party disclosures
  6. Operating segments
  7. Reporting requirements of small and mediumsized entities (SMEs)
D Preparation of external financial reports for combined entities, associates and joint ventures
  1. Preparation of group consolidated external reports
  2. Business combinations – intra-group adjustments
  3. Business combinations – fair value adjustments
  4. Business combinations – associates and joint ventures
EXCLUDED TOPICS The following topics are specifically excluded from the syllabus:
  • Partnership and branch financial statements
  • Complex group structures, including subsubsidiaries or mixed groups and foreign subsidiaries
  • Piece-meal acquisitions, disposal of subsidiaries and group re-constructions
  • Financial statements of banks and similar financial institutions
  • Preparation of statements of cash flows (single company and consolidated)
  • Schemes of reorganisation/reconstruction
  • Company/share valuation
  • Accounting for insurance entities
  • International financial reporting exposure drafts and discussion papers
  • The international public sector perspective
  • Multi-employer benefit schemes
  • Information reflecting the effects of changing prices and financial reporting in hyperinflationary economies
  • Share-based payment transactions with cash alternatives
The key topic area headings are as follows:
• International sources of authority
• Elements of financial statements
• Presentation of accounts and additional disclosures
• Preparation of external reports for combined Entities, associates and joint ventures.