نبذه عن المحاسب المعتمد فى التقارير المالية
This financial reporting certificate offers a broad introduction to the field of International Financial Reporting and International Financial Reporting Standards (IFRS). It traces the history of the International Accounting Standards Board (IASB) from its early roots through to recent changes and updates and future developments. It examines and breaks down specific standards topic-by-topic and provides case studies, which are based on real-life examples.
1. The nature and operations of the IASB
- Structure of the IFRSF/IASB
- Extant standards of the IASB
- The framework.
2. Presentation and profit
- IAS 1, Presentation of financial statements
- IFRS 15, Revenue from contracts with customers
- IAS 8, accounting policies, changes in accounting estimates and errors.
3. Accounting for assets and liabilities - part 1
- 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 17, Leases
- IFRS 5, Non-current assets held for sale and discontinued operations
4. Accounting for assets and liabilities - part 2
- IFRS 13, Fair Value Measurement
- IFRS 32, Financial instruments - presentation
- IFRS 9, Financial instruments
- IFRS 7, Financial instruments: disclosuresIFRS 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
- IAS 41, Agriculture
- IFRS 6, Exploration for and evaluation of mineral resources.
5. Group accounting
- IFRS 10, Consolidated Financial Statements
- IAS 27 (revised 2011), Separate financial statements
- IFRS 3, Business Combinations
- IAS 28 (revised 2011), Investments in associates and joint ventures
- IFRS 11, Joint arrangements
- IFRS 12, Disclosure of interests in other entities
- IAS 21, The effects of changes in foreign exchange rates
- IAS 29, Financial reporting in hyperinflationary economies.
6. 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.