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IFRS learning resources 

IFRS learning resources:International Financial Reporting Standards (IFRS) is a set of accounting standards developed by an independent, not-for-profit organisation 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.

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.

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IFRS learning resources: 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.

IFRS learning resources: You can also check out the work plan for IFRS standards:

IFRS learning resources: Work Plan IFRS Standards: The International Accounting Standards Board (the Board) follows a thorough and consultative ‘due process’, which ensures that standard-setting is done in a transparent manner that considers views from stakeholders at all stages of the development of International Financial Reporting Standards (IFRS).

To give stakeholders an indication of where the Board’s various projects are in the Standard-setting process and what the likely timing and nature of the next step is in that process, the Board’s work plan uses a combination of colour coding and descriptions.

The Board’s work plan is split into three categories:

  • Research projects.
  • Standard-setting and related projects.
  • Maintenance projects, including Post-implementation Reviews (PIRs).

Work Plan IFRS Standards For 2017 Exam

Colour coding used in our work plan

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The Board and its staff are gathering evidence about whether a financial reporting problem exists and whether the problem is sufficiently important that standard-setting is required. In the first phase of a PIR, the Board consult on matters to be examined using a Request for Information (RFI). The Board may also use RFIs to consult on matters related to other technical projects or broader consultations.

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The Board and its staff are analysing possible financial reporting problems. This is done by collecting evidence on the nature and extent of the perceived shortcoming and assessing potential ways to improve financial reporting or to remedy a deficiency. The project is most likely to be a research project. Not all research projects will lead to the issue of a new or revised Standard. Before deciding whether further research is needed to develop possible solutions to an identified problem, or whether sufficient evidence has been gathered to support a decision to remove the project from the work plan or add it to the Board’s standard-setting projects, the Board normally seeks feedback through targeted or general public consultation. Public feedback can be obtained by publishing a Discussion Paper (DP), Research Paper (RP) or other consultation document, as well as through meetings or other outreach activities.

The Board is developing proposals to resolve the financial reporting problem identified through earlier research and assessment work. The Board normally seeks public feedback by publishing an Exposure Draft (ED), which contains proposals for new or revised IFRS requirements.

Following consideration of the feedback received on the proposals in an ED, the Board has decided to further refine the proposals and set new or revised IFRS requirements.

Important Note – Preparing for IFRS?
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IFRS learning resources

IFRS learning resources: This course is aiming at the following

  • Introduction of the concepts of IFRS.
  • Dissemination of knowledge on IFRS.
  • Comparison of IFRS with existing Indian Accounting Standards.
  • Issues in relation to IFRS.
  • Conversion of Financial Statements prepared on the basis of Indian GAAP to IFRS based financial statements.

IFRS learning resources : List of all modules

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

IFRS learning resources : eLearning

eLearning  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

IFRS learning resources

For learning IFRS we first need to know what are the topics and modules of IFRS. we need to know what are the syllabus for all syllabus and modules hit this link

Many organisation are providing diplomas in IFRS like KPMG, EY etc. You can get those diplomas and probably you will get out with success. More important thing the persons who want to self prepare herself or himself than probably they should get over the syllabus first then check out the important thing about IFRS. Get the useful books required and mentioned in the official website.

IFRS learning resource :

IFRS learning resources

IFRS learning resources

IFRS learning resources

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