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SE

MESTER1

Semes

ter2

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Finan

Sections

Section 3: Elements of financial statements - Part 1

Section 4: Elements of financial statements - Part 2

Section 5: Other standards

Section 1: Accounting for transactions in financial statements (Part 1)

Section 2: Accounting for transactions in financial statements (Part 2)

Section 3: Prearation of financial statements

Section 4: !inancial anal"sis and interretation

Section 5: #onsolidations

Section 1 and 2: $he concetual and regulator" frame%or& for financial

reorting

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ial Reporting (F7)

#haters

Introduction to International Financial Reporting StandardsThe need for a conceptual framework and the characteristics of useful information

Recognition and measurement of elements of financial statements

Regulatory Framework

IAS 16 Property, Plant and !uipment

IAS "# $orrowing %osts

IAS "& 'o(ernment 'rants

IAS )& In(estment Properties

IAS #* Intangi+le Assets

IFRS -on.current Assets /eld for Sale and 0iscontinued perations

IAS #6 Impairment of Assets

In(entory and +iological assets

IAS ## arnings per Share

IAS 1& (ents After the Reporting Period

IAS 1 Re(enue from %ontracts with %ustomers

IAS #2 Pro(isions, %ontingent 3ia+ilities and %ontingent AssetsIAS * Accounting Policies

IAS 12 3eases

Financial instruments

IAS 1" Income Ta4es

IAS 1 Presentation of Financial Statements

IAS 2 Statement of %ash Flows

Preparing statement of financial position, statement of comprehensi(e income and statement of c

in e!uity

3imitations of financial statements

%alculation and interpretation of accounting ratios and trends to address users5 and stakeholder

3imitations of interpretation techni!ues

Specialised, not.for.profit, and pu+lic sector entities

%onceptual Principles of 'roup accounting

%onsolidated Statement of Financial Position

%onsolidated Statement of %omprehensi(e income%onsolidation adustments

IAS "* In(estments in Associates