IASB and IFRS Accounting Standards
IASB origins, IFRS Foundation structure, standards in issue and the Conceptual Framework.
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ACCA CERTIFR PREPARATION
CertIFR
Prepare for ACCA’s Certificate in International Financial Reporting while developing practical, working knowledge of IFRS Accounting Standards.
ABOUT THE COURSE
What is this course?
CertIFR provides a broad introduction to International Financial Reporting and IFRS Accounting Standards. This preparation course is designed to help you understand the principles behind IFRS, work through key requirements standard by standard, and strengthen your ability to apply IFRS in practice.
The CertIFR qualification is awarded by ACCA. IFRSology provides learning and preparation designed to support your understanding of the CertIFR syllabus and assessment.
What you’ll learn
- Understand how IFRS Accounting Standards are used internationally.
- Understand the role and structure of the IFRS Foundation and International Accounting Standards Board.
- Examine the fundamental requirements of IFRS Accounting Standards on a standard-by-standard basis.
- Develop the knowledge needed to interpret and apply IFRS requirements in practical situations.
How the learning is structured
Global convergence and development of IFRS
Understand the development and international adoption of IFRS Accounting Standards.
Revenue, presentation and profit
IAS 1, IFRS 15 and IAS 8.
Non-current assets
IAS 16, IAS 40, IAS 23 and IFRS 5.
Assets, impairment and grants
IAS 38, IAS 36, IAS 20 and IAS 2.
Leases and specialised assets
IFRS 16, IAS 41 and IFRS 6.
Financial instruments
IAS 32, IFRS 9, IFRS 7, IFRS 13, IFRS 4 and IFRS 17.
Liabilities
IAS 37, IAS 19, IAS 12 and IFRS 2.
Group accounting — Part 1
IFRS 10, IAS 27 and IFRS 3.
Group accounting — Part 2
IFRS 11, IAS 28, IFRS 12, IAS 21 and IAS 29.
Disclosure and first-time adoption
IAS 7, IFRS 8, IAS 24, IAS 33, IAS 34, IAS 10 and IFRS 1.
IFRS and other reporting frameworks
IFRS for SMEs, US GAAP, FASB and comparison with other reporting frameworks.
How the CertIFR assessment works
The CertIFR qualification is assessed directly by ACCA through an online multiple-choice assessment.
1 hour
Assessment duration
25
Multiple-choice questions
50%
Pass mark
3
Attempts included by ACCA
Assessment, registration and certification are administered by ACCA. Assessment arrangements may be updated by ACCA.
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Enquire about CertIFR
Ready to prepare for CertIFR?
Build your IFRS knowledge through focused preparation aligned with the CertIFR syllabus.