Certificate in IFRS (IFRS CERT.) | Exam Preparation Course ACCA

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By the end of the course, you won’t just know IFRS – you’ll think like an IFRS examiner.

If you want clarity, confidence, and exam success, this course is built for you.

💼 USD 1,990
(Group & corporate enrollments: Contact us for tailored offers)

Course Content

Part 1: Conceptual Framework for Financial Reporting

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Module 1: Introduction And The Objective Of General Purpose Financial Reporting

Module 2: Qualitative Characteristics Of Useful Financial Information

Module 3: Financial Statements And The Reporting Entity

Module 4: The Elements Of Financial Statements

Module 5: Recognition And Derecognition

Module 6: Measurement

Module 7: Presentation And Disclosure

Module 8: Concepts Of Capital And Capital Maintenance

Module 9: Conclusion

2. Presentation and Disclosures in Financial Statements

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Module 1: Introduction And Importance of IAS 1

Module 2 (Part 1): Components And Structure Of The Financial Statements

Module 2 (Part 2): Statement of Financial Position

Module 2 (Part 3): Statement of Profit or Loss and Other Comprehensive Income

Module 2 (Part 4): Statement of Changes In shareholders Equity

Module 2 (Part 5) Statement of Cash Flows

Module 3: Qualitative Characteristics

Module 4: Requirements For Financial Statements Preparation And Presentation

Module 5: Minimum Line Items

Module 6: Disclosure

Exploring OCI Items

Exploring Operating Cycle With an Example

Ammendment 1 to IAS 1 – Disclosure Of Accounting Policies

Ammendment 2 to IAS 1 – Classification Of Liabilities

Ammendment 3 to IAS1: Classification Of Debt With Covenants

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Module 1: Understanding IFRS 18

Module 2: New Requirements On Presentation

Module 3: New Requirements On Presentation Critical Accounting Judgements

Module 4: New Requirements On Presentation – Estimation Uncertainities

Module 5: New Requirements On Presentation Subsequent Events

Module 6: Differences Between IFRS 18 And IAS 1

Module 7: Classification Criteria For Assets And Liabilities

Module 8: Specific Amendments By IFRS 18 To Related Standards

Module 9: IFRS 18- Requirements To Improve Financial Performance

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Module 1: Introduction

Module 2: Classification Of Cash Flows

Module 3: Presentation Of Cash Flow Statements

Module 4: Example XYZ Corporation Cash Flow Statement

Module 5: Preparation And Presentation Challenges

Module 6: Summary Of Key Takeaways

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Module 1: Introduction To IAS 8

Module 2 (Part 1): Definition and Selection of Accounting Policies

Module 2 (Part 2): Changes in Accounting Policies

Module 3 (Part 1): Definition and Recognition of Accounting Estimates

Module 3 (Part 2): Example on Changes in Accounting Estimates

Module 3 (Part 3): Changes In Accounting Estimates

Module 4 (Part 1): Identification of Errors and Correction of Procedures

Module 4 (Part 2): Disclosure Related Errors

Module 5: Recap and Closing

Ammendment to IAS 8 – Clarifying The Definition Of Accounting Estimates

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Module 1: Introduction

Module 2: Types of Events after the Reporting Period

Module 3: Recognition and Measurement Criteria

Module 4: Recap About Adjusting Events

Module 5: Recamp About Non-Adjusting Events

Module 6: Examples

Section 7: Disclosures

Section 8: Discontinue of Operations

Section 9: Conclusion

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Module 1: Introduction

Module 2 (Part 1): Types of RelatedParties

Module 2 (Part 2): Definitions of Related Parties

Module 3: Types and Disclosure Requirements of Related Party Transactions

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Module 1: Introduction to IAS 29 Hyperinflation

Module 2: Identification of Hyperinflationary Economies

Module 3: Financial Statements in Hyperinflationary Economies

Module 4: Restatement of Financial Statements

Module 5: Selection of the Measuring Unit in Hyperinflation

Module 6: Indexation in Hyperinflation Accounting

Module 7: Practical Application of IAS 29

Module 8: Disclosure Requirements under IAS 29

Module 9: Comparative Financial Information in Hyperinflationary Environment

Module 10: IAS 29 and Other IFRS Standards

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Module 1: Introduction to EPS

Module 2: Scope of IAS 33

Module 3: Basic EPS Calculation

Module 4: Diluted EPS Calculation

Module 5: Presentation and Disclosure

Module 6: Special Issues and Complexities

Module 7: Changes in Capital Structure

Module 8: Earnings Per Share in Complex Capital Structures

Module 9: Recent Updates and Amendments

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Module 1: Introduction

Module 2: Scope of IFRS 8

Module 3: Definition and Identification of Operating Segments

Module 4: Quantitative Thresholds For Operating Segments

Module 5: Example

Module 6: Aggregation

Module 7: Disclosure

Module 8: Income Statement Disclosure

Module 9: Assets’ Disclosure

Module 10: Liabilities’ Disclosure

Module 11: Reconciliation Disclosure

Module 12: Entity-Wide Disclosures

Module 13: Disclosure about Major Customers

Module 14: Exceptions

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Module 1: Introduction to Interim Financial Reporting

Module 2: Scope of IAS 34

Module 3: Interim Financial Statements

Module 4: Key Principles of IAS 34

Module 5: Timing and Frequency of Interim Reporting

Module 6: Content of Interim Financial Statements

Module 7: Measurement and Recognition Issues

Module 8: Segment Reporting in Interim Financial Statements

Module 9: Disclosure Requirements

3. Performance Reporting (IFRS 15: Revenue Recognition From Contracts With Customers)

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1 Introduction about IFRS 15

2 IFRS 15 Replaces Old Revenue Standards and Interpretations

Module 3: The 5 Steps Model for Revenue Recognition

Module 1 (Part 3): Understanding Consideration that is Received beforeMeeting PO

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Module 1 (Part 1): Introduction about IFRS 15

Module 1 (Part 2): Criteria for The Contracts

Module 1 (Part 2): Understanding the Contract Terms

Module 1 (Part 3): Examples of Contracts Identification

Module 1 (Part 4): Reassessment of Contracts

Module 1 (Part 4): Understanding Combining Contracts

Module 1 (Part 5): Handling Contracts That Don’t Initially Meet the Criteria

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Module 2 (Part 1): What Are the Performance Obligations

Module 2 (Part 2): The Process of Identifying Performance Obligations

Module 2 (Part 3): Distinct performance obligations

Module 2 (Part 4): Implied Promises in Contracts

Module 2 (Part 5): Administrative Tasks Under IFRS 15

Module 2 (Part 6): Series Of Distinct Goods or Services

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Module 3 (Part 1 -a): Factors in Determining Transaction Price

Module 3 (Part 1-b): Variable Consideration

Module 3 (Part 2): Accounting for Significant Financing Component

Module 3 (Part 3): Accounting for Non-Cash Consideration

Module 3 (Part 4): Accounting Consideration Payable to Customers

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Module 4 (Part 1): Key principles of allocation

Module 4 (Part 2): Estimating Standalone Selling Price

Module 4 (Part 2): The Residual Approach Explained

Module 4 (Part 3): Examples of Allocating Transaction Price

Module 4 (Part 4): Allocating Discounts

Module 4 (Part 5): Allocating Variable Consideration In IFRS 15

Module 4 (Part 6): Changes in The Transaction Price In IFRS 15

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Module 5 (Part 1): Recognizing Revenue Over Time

Module 5 (Part 2): Recognizing Revenue at a Point in Time

Module 5 (Part 3): Transfer of control in IFRS 15

Module 5 (Part 4): Performance Obligations Satisfied Overtime

Module 5 (Part 5): Enforceable rights to payment for performance completed TD

Module 5 (Part 6): Selecting a Method to Measure Progress Under IFRS 15

Module 5 (Part 7): Understanding the “as invoiced” Practical Expedient

Module 5 (Part 8): Performance Obligations Satisfied at a Point in Time

Module 5 (Part 9): Repurchase Agreements in IFRS 15

Module 5 (Part 10): Consignment Agreement inIFRS 15

Module 5 (Part 11): Bill-and-hold arrangements in IFRS 15

Module 5 (Part 12): Customer Acceptance in IFRS 15

Module 5 (Part 13): Sale With a Right of Return

Module 5 (Part 14): Warranties

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Module 6 (Part 1): Accounting for Costs of Obtaining a Contract

Module 6 (Part 2): Accounting for Costs of Fulfilling a Contract

Module 6 (Part 3): Amortization and Impairment of Contract Costs

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Module 7: Contract Modifications

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Module 8: Presentation and Disclosure

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