ACCA Diploma in IFRS

ACCA IFRS Diplomu beynəlxalq maliyyə hesabatı standartları üzrə təcrübə təmin edən təlim proqramıdır. Bu diplom maliyyə hesabatlarının hazırlanması, təfsiri və təhlili üzrə geniş bilik və bacarıqlar toplusunu təmin edir. Tələbələr maliyyə prosesləri

999

Müraciət Et Müraciət Et

Mündəricat

Syllabus A. International sources of authority

A1. IASB and the regulatory framework

A2. Fundamental ethical and professional principles

Syllabus B. Elements of financial statements

B1. Revenue recognition

B2. Property, plant and equipment

B3. Impairment of assets

B4. Leases

B5. Intangible assets and goodwill

B6. Inventories

B7. Financial instruments

B8. Liabilities – provisions, contingent assets and liabilities

B9. Accounting for employment and post-employment benefits

B10. Tax in financial statements

B11.The effects of changes in foreign currency exchange rates

B12. Agriculture

B13. Share-based payment

B14. Exploration and evaluation expenditures

B15. Fair value measurement

Syllabus C. Presentation and additional disclosures

C1. Presentation of the SFP, and statement of P/L and OCI

C2. Earnings per share

C3. Events after the reporting date

C4. Accounting policies, changes in accounting estimates

C5. Related party disclosures

C6. Operating segments

C7. Reporting requirements of SMEs

Syllabus D. Preparation of external financial reports

D1. Preparation of group consolidated external reports

D2. Business combinations – intra-group adjustments

D3. Business combinations – fair value adjustments

D4. Business combinations – associates and joint arrangements

D5. Complete disposal of shares in subsidiaries