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DipIFR

Türkan Novruzova Təlimçi : Türkan Novruzova

Təlimin başlama tarixi: 00-00-0000

Qiymət:

ACCA imtahanına hazırlıq kursu


Müddəti:

80 saat (Həftə içi iki gün 2 saatlıq və Şənbə günləri 4 saatlıq təlim sessiyaları ilə)

Kimlər üçün nəzərdə tutulub:

Beynəlxalq ACCA DipIFR diplomunu əldə etmək istəyən şəxlər

Dil

Azərbaycan 

Proqramın qısa məzmunu

International sources of authority 

  • The International Accounting Standards Board (IASB) and the regulatory framework 
  • Fundamental ethical and professional principles 

Elements of financial statements

  • Revenue recognition 
  • Property, plant and equipment 
  • Impairment of assets 
  • Leases 
  • Intangible assets and goodwill 
  • Inventories 
  • Financial instruments 
  • Provisions, contingent assets and liabilities 
  • Employee benefits 
  • Tax in financial statements 
  • The effects of changes in foreign currency exchange rates 
  • Agriculture 
  • Share-based payment 
  • Exploration and evaluation expenditures 
  • Fair value measurement 

Presentation of financial statements and additional disclosures

  • Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income and the statement of changes in equity
  • Earnings per share 
  • Events after the reporting period 
  • Accounting policies, changes in accounting estimates and errors 
  • Related party disclosures 
  • Operating segments 
  • Reporting requirements of small and medium-sized entities (SMEs) 

Preparation of external financial reports for combined entities, associates and joint arrangements

  • Preparation of group consolidated external reports
  • Business combinations – intra-group adjustments
  • Business combinations – fair value adjustments 
  • Business combinations – associates and joint arrangements
  • Complete disposal of shares in subsidiaries
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