COURSE PROGRAM

 

ACCA DipIFR COURSE PROGRAM 

 

The program is designed for experts with basic knowledge of accounting, reporting.


Block 1. International Financial Reporting Standards

  • Basic principles of preparing financial statements under IFRS
  • Structure of financial statements
  • Accounting policies, amendments and errors
  • First application of IFRS
  • Fair value measurement

Block 2. Financial reporting consolidation standards

  • Business combinations (IFRS 3)
  • Consolidated financial statements of parent and subsidiaries (IFRS 10, IAS 27). Consolidation in case of loss of control (disposal of the unit)
  • Consolidated financial statements of joint ventures and associates (IFRS 11, IAS 28)
  • Disclosure of interests in other companies (IFRS 12)

Block 3. Basic accounting standards

  • Revenue recognition: IFRS 15 “Revenue from Contracts with Customers”
  • Inventories
  • Provisions, contingent assets and liabilities
  • The effects of changes in foreign exchange rates (IAS 21)
  • Income tax accounting

Block 4. Financial instruments

  • Classification, recognition and measurement of financial instruments (IAS 32, IFRS 9)
  • Disclosure of financial instruments (IFRS 7)

Block 5. Standards for recognition, accounting and recognition of non-current assets and liabilities

  • Accounting for property, plant and equipment. Features of IAS 16.
  • Borrowing costs: capitalisation or expenses (IAS 23)
  • Impairment of assets (IAS 36)
  • Investment property accounting (IAS 40)
  • Accounting for intangible assets (IAS 38)
  • Recognition and measurement of non-current assets held for sale and recognition of discontinued operations (IFRS 5)
  • Recognition and disclosure of government subsidies (IAS 20)
  • Lease accounting (IFRS 16)

Block 6. Standards for recognition, accounting and recording of benefits

  • Types of employee benefits (IAS 19)
  • Share-based payments to employees (IFRS 2)

Block 7. Standards for companies listed at stock exchanges

  • Segment reporting (IFRS 8)
  • Earnings per share indicator (IAS 33)

Block 8. Industry standards

  • Exploration and evaluation of mineral resources (IFRS 6)
  • Agriculture (IAS 41)

Block 9. Disclosure standards

  • Related party disclosures (IAS 24)
  • Events after the reporting period (IAS 10)