Monday, October 18, 2010

Certificate inf IFRS offered by ACCA

It is very useful for the the accountancy students, further helpful for the industry. COst 110 Euro(110*105 =11550 RS) 

For further details contact me at 923004191162

SYLLABUS

  1. The nature and operations of the IASB
    • Structure of the IASC/IASB
    • Extant standards of the IASB
    • The framework 
  2. The status and use of IFRSs around the world
    • The use of IFRS around the world
    • The IASB roadmap
    • The annual IASB bound volume and its use
  3. Presentation and profit
    • IAS 1, Presentation of financial statements
    • IAS 18, Revenue
    • IAS 8, Accounting policies, changes in accounting estimates and errors
  4. Asset recognition and measurement
    • IAS 16, Property, plant and equipment
    • IAS 38, Intangible assets
    • IAS 40, Investment Property
    • IAS 36, Impairment of assets
    • IAS 23, Borrowing costs
    • IAS 20, Accounting for government grants and disclosure of government assistance
    • IAS 2, Inventories
    • IAS 11, Construction contracts
    • IAS 17, Leases
    • IAS 32, Financial instruments - presentation
    • IAS 39, Financial instruments - recognition and measurement
    • IAS 41, Agriculture
    • IFRS 7, Financial instruments: disclosures
    • IFRS 6, Exploration for and evaluation of mineral resources
    • IFRS 5, Non-current assets held for sale and discontinued operations
  5. Accounting for liabilities
    • IFRS 2, Share-based payment
    • IAS 37, Provisions, contingent liabilities and contingent assets
    • IAS 10, Events after the reporting period
    • IAS 19, Employee benefits
    • IAS 12, Income taxes
  6. Group accounting
    • IAS 27, Consolidated financial statements and accounting for investment in subsidiaries
    • IAS 28, Accounting for investments in associates
    • IAS 31, Joint ventures
    • IAS 21, The effects of changes in foreign exchange rates
    • IAS 29, Financial reporting in hyperinflationary economies
  7. Disclosure standards
    • IAS 7, Statement of cash flows
    • IAS 24, Related party disclosures
    • IAS 33, Earnings per share
    • IAS 34, Interim financial reporting
    • IFRS 4, Insurance contracts
    • IFRS 1, First time adoption of IFRS
    • IFRS 8, Operating segments
    • IAS 30, Disclosures in the statements of banks and similar financial institutions
  8. Principal differences between UK/US GAAP and IFRS
  9. Proposals for change 

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