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DIPIFR pass rates

DIPIFR pass rates 

DIPIFR pass rates :International Financial Reporting Standards (IFRS) is a set of accounting standards developed by an independent, not-for-profit organization called the International Accounting Standards Board (IASB).

IFSR Provides global framework for should companies prepare and disclose their financial statements. All the general guidelines for preparation of financial statements are provided in IFRS.

DIPIFR pass rates for IFRS

IFRS provides international standards, having an international standard is very much important for the company. A single set of world wide standard will simply accounting procedure for a company to use one reporting language. Investors and auditors will also be provided with cohesive view of finance.

Currently more than 100 countries permit or require IFRS for companies, with more countries expected to transition to IFRS by 2015. IFRS is sometimes confused with IAS (International Accounting Standards), which are older standards that IFRS has replaced.

DIPIFR pass rates: Overview of all the topics 

  • Informational material
  • Observations on various scenarios that may exist during the preparation of financial statements
  • Interactive tools that will link you to responses to common issues
  • An assessment at the conclusion of each module; use your own discretion to determine if you are satisfied with your score.
  • Links to external internet sites. You may wish to be online when you work through these lessons. Whether you work online or offline you will find the technology that supports each lesson is self-contained.

DIPIFR pass rates-Learning Module for candidate.

ModulesTitles
1Small and Medium-sized Entities
2Concepts and Pervasive Principles
3Financial Statement Presentation
4Statement of Financial Position
5Statement of Comprehensive Income and Income Statement
6Statement of Changes in Equity and Statement of Income and Retained Earnings
7Statement of Cash Flows
8Notes to the Financial Statements
9Consolidated and Separate Financial Statements
10Accounting Policies, Estimates and Errors
11Basic Financial Instruments
12Other Financial Instruments Issues
13Inventories
14Investments in Associates
15Investments in Joint Ventures
16Investment Property
17Property, Plant and Equipment
18Intangible Assets Other Than Goodwill
19Business Combinations and Goodwill
20Leases
21Provisions and Contingencies
22Liabilities and Equity
23Revenue
24Government Grants
25Borrowing Costs
26Share-based Payment
27Impairment of Assets
28Employee Benefits
29Income Tax
30Foreign Currency Translation
31Hyperinflation
32Events after the End of the Reporting Period
33Related Party Disclosures
34Specialised Activities
35Transition to the IFRS for SMEs

DIPIFR pass rates e Learning Module

e Learning  is learning through the electronic technologies like phones, laptops, tablets etc. It utilised electronic gadget to access the education material from all over the globe, it referes to course, pdf’s and many more. And it is delivered completely online. The following are the elearning syllabus and module:

Background

  • Using IFRS e-learning

IFRS series of standards

  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 2 Share-based Payment
  • IFRS 3 Business Combinations
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IFRS 8 Operating Segments
  • IFRS 9 Financial Instruments:
    • Classification and measurement
    • Derecognition
    • Hedge accounting
    • Impairment
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 13 Fair Value Measurement
  • IFRS 15 Revenue
  • IFRS 16 Leases (basic)
  • IFRS 16 Leases (advanced)

IAS series standards

  • IAS 1 Presentation of Financial Statements
  • IAS 2 Inventories
  • IAS 7 Cash Flow Statements
  • IAS 8 Accounting policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period
  • IAS 11 Construction Contracts
  • IAS 12 Income Taxes
  • IAS 16 Property, Plant and Equipment
  • IAS 17 Leases
  • IAS 18 Revenue
  • IAS 19 Employee Benefits
  • IAS 21 The Effects of Changes in Foreign Exchange Rates
  • IAS 23 Borrowing Costs
  • IAS 24 Related Party Disclosures
  • IAS 27 Separate Financial Statements
  • IAS 28 Accounting for Investments in Associates
  • IAS 29 Financial Reporting in Hyperinflationary Economies
  • IAS 31 Financial Reporting of Interests in Joint Ventures
  • IAS 32 Financial Instruments: Presentation
  • IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement:
    • Accounting for financial instruments
    • Hedge accounting
    • Derecognition of financial instruments
  • IAS 33 Earnings per share
  • IAS 34 Interim Financial Reporting
  • IAS 36 Impairment of Assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 38 Intangible Assets
  • (IAS 39 – see IAS 32)
  • IAS 40 Investment Property
  • IAS 41 Agriculture

Other modules

  • IFRIC 12 Service Concession Arrangements
  • Framework for the Preparation and Presentation of Financial Statements
  • IFRS for SMEs

DIPIFR pass rates

The International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB) are gaining recognition as Global Reporting Standards. The Council of the Institute of Chartered Accountants of India, while appreciating the emerging diversities and complexities in the world of accounting and the need for knowledge of IFRS in relation to the convergence of the Indian Accounting Standards with IFRS, has decided to launch a Certificate Course on International Financial Reporting Standards for its members. The objective of this Course is to enhance the knowledge as well as to provide benefit to the members in the global service market.

Apart from the comprehensive theoretical aspects, this course, the first of its kind in India, will sharpen the expertise and excellence of our members through multiple case studies across the industry and service sector.

DIPIFR pass rates: Many candidate appear for this course and many gives the exams but only those who are professional in their work are leaded to the edge of success.

These are the pass rate, pass percentages of candidate pass previous years:

Exam sessionPass rate
Dec 201652
Jun 201648
Dec 201544
Jun 201538
Dec 201451
Jun 201442
Dec 201345
Jun 201346
Dec 201234
Jun 201235
Dec 201143
Jun 201138
Dec 201039
Jun 201055
Dec 200945
Jun 200950
Dec 200855
Jun 200848
Dec 200767

DIPIFR pass rates

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