The nature and operations of the International Accounting Standards Board (IASB) and the regulatory framework
The origins and structure of the International Accounting Standards Board
International Accounting Standards (IAS® Standards), and International Financial Reporting Standards (IFRS® Standards) that are currently in issue
The purpose of financial statements The Conceptual Framework for Financial Reporting.
The status and use of IFRSs around the world
Advanced topic on presentation and profit
Reporting requirements of small and medium sized entities (SMEs).
IAS 1, Presentation of financial statements
IFRS 15, Revenue Recognition
IAS 8, Accounting policies, changes in accounting estimates and errors
Advanced topic on Accounting for Assets and Liabilities - Part 1
NIC 2, Inventories
IAS 16, Property, plant and equipment
IAS 40, Investment property
IFRS 5, Non-current assets held for sale and discontinued operations.
IAS 38, Intangible assets and goodwill
IAS 36, Impairment of assets
IAS 23, Borrowing costs
IAS 20, Accounting for government grants and disclosure of government assistance
IAS 21, The effects of changes in foreign currency exchange rates.
IFRS 16, Leases.