The current program of the exam, you can read https://www.accaglobal.com/russia/ru/qualifications/dipifr-rus/exam_structure/syllabus.html#

 KEY AREAS OF THE SYLLABUS

Key areas of the syllabus are as follows:

A International sources of authority

B Elements of financial statements

C Presentation of accounts and additional disclosures

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

E Employability and technology skills

A International sources of authority

1. The International Accounting Standards Board (IASB) and the regulatory framework

2. Fundamental ethical and professional principles

B Elements of financial statements

1. Revenue recognition

2. Property, plant and equipment

3. Impairment of assets

4. Leases

5. Intangible assets and goodwill

6. Inventories

7. Financial instruments

8. Provisions, contingent assets and liabilities

9. Employee benefits

10. Tax in financial statements

11. The effects of changes in foreign currency exchange rates

12. Agriculture

13. Share-based payment

14. Exploration and evaluation expenditures

15. Fair value measurement

C Presentation of financial statements and additional disclosures

1. Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income and the statement of changes in equity

2. Earnings per share

3. Events after the reporting period

4. Accounting policies, changes in accounting estimates and errors

5. Related party disclosures

6. Operating segments

7. Reporting requirements of small and medium-sized entities (SMEs)

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

1. Preparation of group consolidated external reports

2. Business combinations – intra-group adjustments

3. Business combinations – fair value adjustments

4. Business combinations – associates and joint arrangements

5. Complete disposal of shares in subsidiaries

E Employability and technology skills

1.Use computer technology to efficiently access and manipulate relevant information.

2.Work on relevant response options, using available functions and technology, as would be required in the workplace.

3.Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.

4. Present data and information effectively, using the appropriate tools.