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

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

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
Conceptual Framework for Financial Reporting
10 Topics
1 Quiz
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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
Conceptual Framework Quiz
2. Presentation and Disclosures in Financial Statements
[Section 1]: IAS 1: Presentation of Financial Statements
16 Topics
1 Quiz
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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
IAS 1 Quiz
[Section 2]: IFRS 18: Presentation and Disclosure in Financial Statements (FROM 2027)
10 Topics
1 Quiz
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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
IFRS 18 Quiz
[Section 3]: IAS 7: Statement of Cash Flows
7 Topics
1 Quiz
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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
IAS 7 Quiz
[Section 4]: IAS 8: Accounting Policies, Changes in Estimates and Errors (From 2027 new name: Basis of Preparation of Financial Statements)
11 Topics
1 Quiz
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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
IAS 8 Quiz
[Section 5]: IAS 10: Events after the Reporting Period
10 Topics
1 Quiz
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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
IAS 10 Quiz
[Section 6]: IAS 24: Related Party Disclosures
5 Topics
1 Quiz
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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
IAS 24 Quiz
[Section 7]: IAS 29: Financial Reporting in Hyperinflationary Economies
11 Topics
1 Quiz
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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
IAS 29 Quiz
[Section 8]: IAS 33: Earnings Per Share
10 Topics
1 Quiz
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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
IAS 33 Quiz
[Section 9]: IFRS 8: Operating Segments
15 Topics
1 Quiz
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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
IFRS 8 Quiz
[Section 10]: IAS 34: Interim Financial Reporting
10 Topics
1 Quiz
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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
IAS 34 Quiz
3. Performance Reporting (IFRS 15: Revenue Recognition From Contracts With Customers)
Introduction About IFRS 15
5 Topics
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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
IFRS 15: Module 1
7 Topics
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
IFRS 15: Module 2
6 Topics
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
IFRS 15: Module 3
5 Topics
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
IFRS 15: Module 4
7 Topics
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
IFRS 15: Module 5
14 Topics
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
IFRS 15: Module 6
3 Topics
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
IFRS 15: Module 7
1 Topic
Module 7: Contract Modifications
IFRS 15: Module 8
1 Topic
1 Quiz
Module 8: Presentation and Disclosure
IFRS 15 Quiz
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