Syllabus: 

Int ACC SYLLABUS 19-20

 

Topics: 

0 Introduction

1 Introduction to International Financial Reporting Standards

2 Conceptual framework

3 Presentation of Financial Statements

4 STATEMENT OF FINANCIAL POSITION

5 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME, AND CHANGES IN EQUITY

6 STATEMENT OF CASH FLOWS

7 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES,AND ERRORS

8 INVENTORIES

9 PROPERTY, PLANT AND EQUIPMENT

10 BORROWING COSTS

11 INTANGIBLE ASSETS

12 INVESTMENT PROPERTY

13 IMPAIRMENT OF ASSETS AND NON-CURRENT ASSETS HELD FOR SALE

14 SHAREHOLDERS’ EQUITY

15 CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES AND EVENTS AFTER THE REPORTING PERIOD