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Course Content
Section A: Presentation and Disclosures
Unit 1: IFRS 18 Presentation and Disclosure in Financial Statements
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Unit 2: IAS 1 Presentation of Financial Statements
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Unit 3: IAS 7 Statement of Cash Flows
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Unit 4: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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Unit 5: IAS 10 Events after the Reporting Period
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Unit 6: IAS 24 Related Party Disclosures
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Unit 7: IAS 33 Earnings per Share
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Unit 8: IFRS 8 Operating Segments
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Section B: Performance Reporting
Unit 9: IFRS 15 Revenue from Contracts with Customers
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Section C: Assets (Acquisition, Use, and Disposal)
Unit 11: IAS 2 Inventories
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Unit 10: IAS 16 Property, Plant and Equipment
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Unit 15: IAS 38 Intangible Assets
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Unit 16: IAS 40 Investment Property
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Unit 17: IAS 41 Agriculture
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Unit 18: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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Unit 14: IAS 36 Impairment of Assets
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Unit 12: IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
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Unit 13: IAS 23 Borrowing Costs
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Section D: Liabilities and Provisions
Unit 19: IFRS 16 Leases
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Unit 20: IAS 12 Income Taxes
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