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IFRS certification course content
This document provides an overview of the International Financial Reporting Standards (IFRS) training course content offered by Aaaradhya IFRS Training and Certification. The course covers numerous IFRS and IAS standards and interpretations in individual topics. Certification in IFRS enhances career opportunities and professional standing in fields like financial reporting, analysis, auditing, and mergers and acquisitions. The training includes case studies, comprehensive reviews, report preparation, and implementation support.
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IFRS certification course content
- 1. © Aaaradhya IFRSTraining and Certification – call 9948666622 IFRS Abhiramula Moksha Kalyanram B.Com., M.A., M.Phil (Eco), Licentiate (LI), NCMP (L4), M.B.A., LL.B. 1
- 2. © Aaaradhya IFRSTraining and Certification – call 9948666622 Course content International Financial Reporting Standards (IFRS) Topic IFRS 1 First Time adoption of IFRS IFRS 2 Share Based Payment IFRS 3 Business Combination IFRS 4 Insurance contracts IFRS 5 Non-current assets held for Sale and Discontinued Operations IFRS 7 Financial Instruments: Disclosure IFRS 8 Operating Segments IFRS 9 Financial Instruments IFRS 10 Consolidated Financial Statements 2
- 3. © Aaaradhya IFRSTraining and Certification – call 9948666622 IFRS 11 Joint Arrangements IFRS 12 Disclosures of Interest in other entities IFRS 13 Fair value measurement IAS 1(Revised) Presentation of Financial Statements IAS 2 (Revised) Inventories IAS 8 (Revised) Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 (Revised) Events after the Reporting Period IAS 11 Construction Contracts IAS12 Income Taxes IAS 16 (Revised) Property, Plant & equipment IAS 17 Leases 3
- 4. © Aaaradhya IFRSTraining and Certification – call 9948666622 IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 21 (Revised) The effects of changes in Foreign Exchange Rates IAS 23 (Revised 1993) Borrowing Costs IAS 24 (Revised) Related Party Disclosures IAS 26 Accounting and reporting by Retirement Benefit plans IAS 27 (Revised) Consolidated and Separate Financial Statements IAS 28 (Revised) Investments in Associates IAS 29 Financial reporting in Hyperinflationary Economies IAS 31 (Revised) Interest in Joint Ventures 4
- 5. © Aaaradhya IFRSTraining and Certification – call 9948666622 IAS 32 (Revised) Financial Instruments : Presentation IAS 33 (Revised) Earnings per Share IA S 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent liabilities and Contingent assets IAS 38 Intangible assets IAS 39 Financial Instruments : Recognition & Measurement IAS 40 (Revised) Investment Property IAS 41 Agriculture IAS 29 Financial reporting in Hyperinflationary Economies IAS 31 (Revised) Interest in Joint Ventures 5
- 6. © Aaaradhya IFRSTraining and Certification – call 9948666622 List of International Financial Reporting Interpretations(IFRIC) IFRIC Topic IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2 Members’ shares in Co-operative Entities and Similar Instruments IFRIC 4 Determining whether an arrangement contains a lease IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental funds IFRIC 6 Liabilities arising from Participating in a specific market- Waste Electrical and Electronic Equipment IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyper-inflationary Economies IFRIC 10 Interim Financial Reporting and Impairment IFRIC 12 Service Concessions Arrangements IFRIC 13 Customer Loyalty Programmes 6
- 7. © Aaaradhya IFRSTraining and Certification – call 9948666622 IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15 Agreements for the Construction of Real Estate IFRIC 16 Hedges of a Net Investment in a Foreign Operation IFRIC 17 Distributions of Non-cash Assets to Owners IFRIC 18 Transfers of Assets from Customers IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine IFRIC 21 Levies 7 Note: IFRIC 3, 8, 9 & 11 have been withdrawn
- 8. © Aaaradhya IFRSTraining and Certification – call 9948666622 SIC SIC 7 Introduction of Euro SIC 10 Government Assistance- No specific Relation to Operating Activities SIC 15 Operating Leases – Incentives SIC 25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC 29 Service Concession Arrangements: Disclosures SIC 31 Revenue – Barter Transactions Involving Advertising Services SIC 32 Intangible Assets – Web Site Costs 8
- 9. © Aaaradhya IFRSTraining and Certification – call 9948666622 International Accounting Standards(IAS) IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events after the Reporting Period IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases IAS Revenue 9
- 10. © Aaaradhya IFRSTraining and Certification – call 9948666622 IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 27 Separate Financial Statements IAS 28 Investments in Associates and Joint Ventures IAS 29 Financial Reporting in Hyperinflationary Economies IAS 32 Financial Instruments: Presentation IAS 33 Earnings Per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement 10
- 11. © Aaaradhya IFRSTraining and Certification – call 9948666622 IAS 40 Investment Property IAS 41 Agriculture 11 Take Aways: 1.Case Studies 2.Comprehensive reviews 3.Preparation of Reports 4.Implementation
- 12. © Aaaradhya IFRSTraining and Certification – call 9948666622 Why get certified? Earn a IFRS certification to enhance career development path & growth opportunities. Enhances professional standing among peers and managers. Heightens earning potential Increases professional growth 12
- 13. © Aaaradhya IFRSTraining and Certification – call 9948666622 13 • Financial Reporting Analyst • Financial Analyst • Financial Research Analyst • Mergers and Acquisitions • Audit consulting
- 14. © Aaaradhya IFRSTraining and Certification – call 9948666622 14 By Aaaradhya