Diploma in IFRS by ACCA – Course design
Session duration : 5 hours
No of sessions : 14 and 1 mock exam
KPMG IN INDIA
Session No. Topics to be covered in each session
Session 1 IAS 1: Presentation of financial statements
IAS 7: Statement of cash flows
IAS 8: Accounting policies, changes in accounting estimates and errors
IAS 10: Events after the reporting period
Session 2 IAS 16: Property, plant and equipment
IAS 36: Impairment of assets
Session 3 IAS 11: Construction contracts
IAS 18: Revenue
Session 4 IAS 23: Borrowing costs
IAS 2: Inventories
IAS 40: Investment property
IAS 41: Agriculture
Session 5 IAS 12: Income taxes
IAS 19: Employee benefits
Session 6 IAS 20: Accounting for government grants and disclosure of government assistance
IFRS 5: Non-current assets held for sale and discontinued operations
IAS 38: Intangible assets
Session 7 Financial instruments part 1
IAS 32: Financial instruments- Presentation
IAS 39: Financial instruments- Recognition and measurement
IFRS 7: Financial instruments: Disclosures
IFRS 9: Financial instruments
Session 8 Financial instruments part 2 (continued)
Session 9 Consolidation part 1
IAS 27: Separate financial statements
IAS 28: Investments in Associate & Joint Ventures
IAS 31: Interests in Joint Ventures
IFRS 3: Business combinations
Session 10 Consolidation part 2 (continued)
Session 11 Practical session on consolidation
Session 12 IAS 24: Related party disclosures
IAS 33: Earnings per share
IAS 34: Interim financial reporting
IFRS 8: Operating segments
Session 13 IAS 17: Leases
IAS 21: The Effects of changes in foreign exchange rates
IAS 37: Provisions, contingent liabilities and contingent assets
Session 14 IFRS 1: First-time adoption of International Financial Reporting Standards
IFRS 2: Share-based payments
IFRS 6: Exploration for and evaluation of mineral resources
Mock Test of 3
Hours
Based on ACCA examination pattern.
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