Programme of Study

Programme of Study

ACCA Qualification “Diploma in International Financial Reporting – Russian” March-June 2022; September-December 2022

 

Course days

Topic

Study materials

(Chapter Link[1])

Learning hours

1st day

The Conceptual Framework for Financial Reporting

2

8

 IAS 1 Presentation of Financial Statements

3

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

5

 IAS 33 Earnings per Share

24

IAS 10 Events after the Reporting Period

9

2nd day

IAS 16 Property, Plant and Equipment

10

8

IAS 40 Investment Property

17

IAS 38 Intangible Assets

16

IAS 23 Borrowing Costs

11

IAS 36 Impairment of Assets

15

3rd day

IFRS 3 Business Combinations

22

8

 IFRS 10 Consolidated Financial Statements

22

IAS 28 Investments in Associates and Joint Ventures

22

 IAS 27 Separate Financial Statements

22

IFRS 11 Joint Arrangements

22

 IFRS 12 Disclosure of Interests in Other Entities

22

4th day

Practice - Consolidation

22

8

5th day

IAS 2 Inventories

8

8

 IAS 21 The Effects of Changes in Foreign Exchange Rates

21

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

27

​IAS 12 Income Taxes

19

6th day

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

18

8

IFRS 15 Revenue from Contracts with Customers

7

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

12

IFRS 16 Leases

14

7th day

IAS 32 Financial Instruments: Presentation

20

8

IFRS 9 Financial Instruments

20

IFRS 7 Financial Instruments: Disclosures

20

8th day

Practice - Finansial instrumrnts

20

8

9th day

IAS 19 Employee Benefits

25

IFRS 2 Share-based Payment

26

IAS 24 Related Party Disclosures

23

IAS 41 Agriculture

13

IFRS 6 Exploration for and Evaluation of Mineral Resources

28

10th day

IFRS 8 Operating Segments

29

8

IFRS for SME

 

 

31

IFRS 13 Fair Value Measurement

30

IFRS 13 Fair Value Measurement

6

11 th day

Mock exam

 

8

Total

88

 

 

Tutor: Kharlamova Olena

Office No: office 12, 17А, Malinovskaya Str., Kharkiv, Ukraine, 61001

Tel No.: +38(068)818-10-10

Email: info@amsfo.com.ua

 

Link[1] https://training.pwc.ru/upload/docs/...

 

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