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IFRS training material

IFRS training material: The IFRS Foundation has developed 35 stand-alone training modules – one for each section of the 2009 version of the IFRS for SMEs. The modules are free-to-download.

IFRS training material

IFRS training material

IFRS training material: This is the module for IFRS

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 training material: Each module includes the following:

  • Introduction—an overview of the module, including:
    – Learning objectives—a description of the capabilities and competences that the learner should attain by successfully completing the module.
    – The IFRS for SMEs and the material that accompanies, but does not form part of, the IFRS.
    – An overview of the requirements of the section, ie a brief technical summary.
  • Requirements—the full text of the section of the IFRS for SMEs with added notes and worked examples. The notes and examples are designed to clarify and illustrate the requirements.
  • Significant estimates and other judgements—a discussion of significant estimates and other judgements in accounting for transactions and events in accordance with that section of the IFRS for SMEs.
  • Comparison with full IFRSs—a summary of the main differences between this section of the IFRS for SMEs and the corresponding full IFRS.
  • Test your knowledge—a collection of multiple-choice questions (with answers) designed to test the learner’s knowledge of the requirements of this section of the IFRS for SMEs.
  • Apply your knowledge—a collection of case studies (with solutions) designed to develop the learner’s ability to account for transactions and events in accordance with this section of the IFRS for SMEs.

The IFRS Foundation has approached the world’s development agencies to fund the translation of the IFRS for SMEs into several languages. So far modules are available in Arabic, English, Russian, Spanish and Turkish.

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  

The IFRS Foundation is currently developing training modules for each section of the 2015 version of the IFRS for SMEs.

IFRS training material

List of Reporting Standards and International Accounting Standards

Title Originally issued Effective Fully withdrawn Superseded by
IAS 1 Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997)
1975 January 1, 1975
IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)
Inventories (1993)
1976 January 1, 1976
IAS 3 Consolidated Financial Statements 1976 January 1, 1977 January 1, 1990 IAS 27 and IAS 28
IAS 4 Depreciation Accounting 1976 January 1, 1977 July 1, 1999 IAS 36
IAS 5 Information to Be Disclosed in Financial Statements 1976 January 1, 1977 July 1, 1998 IAS 1
IAS 6 Accounting Responses to Changing Prices 1977 January 1, 1978 January 1, 1983 IAS 15
IAS 7 Statement of Changes in Financial Position (1977)
Cash Flow Statements (1992)
Statement of Cash Flows (2007)
1977 January 1, 1979
IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (1978)
Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)
1978 January 1, 1979
IAS 9 Accounting for Research and Development Activities 1978 January 1, 1980 July 1, 1999 IAS 38
IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (1978)
Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)
1978 January 1, 1980
IAS 11 Accounting for Construction Contracts (1979)
Construction Contracts (1993)
1979 January 1, 1980
IAS 12 Accounting for Taxes on Income (1979)
Income Taxes (1996)
1979 January 1, 1981
IAS 13 Presentation of Current Assets and Current Liabilities 1979 January 1, 1981 July 1, 1998 IAS 1
IAS 14 Reporting Financial Information by Segment (1981)
Segment reporting (1997)
1981 January 1, 1983 January 1, 2009 IFRS 8
IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983 January 1, 2005 N/A
IAS 16 Accounting for Property, Plant and Equipment (1982)
Property, Plant and Equipment (1993)
1982 January 1, 1983
IAS 17 Accounting for Leases (1982)
Leases (1997)
1982 January 1, 1984 January 1, 2019 IFRS 16
IAS 18 Revenue Recognition (1982)
Revenue (1993)
1982 January 1, 1984 January 1, 2018 IFRS 15
IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers (1983)
Retirement Benefit Costs (1993)
Employee Benefits (1998)
1983 January 1, 1985
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983 January 1, 1984
IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (1983)
The Effects of Changes in Foreign Exchange Rates (1993)
1983 January 1, 1985
IAS 22 Accounting for Business Combinations (1983)
Business Combinations (1993)
1983 January 1, 1985 April 1, 2004 IFRS 3
IAS 23 Capitalisation of Borrowing Costs (1984)
Borrowing Costs (1993)
1984 January 1, 1986
IAS 24 Related Party Disclosures 1984 January 1, 1986
IAS 25 Accounting for Investments 1986 January 1, 1987 January 1, 2001 IAS 39 and IAS 40
IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987 January 1, 1988
IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)
Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)
1989 January 1, 1990
IAS 28 Accounting for Investments in Associates (1989)
Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)
1989 January 1, 1990
IAS 29 Financial Reporting in Hyperinflationary Economies 1989 January 1, 1990
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 1990 January 1, 1991 January 1, 2007 IFRS 7
IAS 31 Financial Reporting of Interests in Joint Ventures (1990)
Interests in Joint Ventures (2003)
1990 January 1, 1992 January 1, 2013 IFRS 11 and IFRS 12
IAS 32 Financial Instruments: Disclosure and Presentation (1995)
Financial Instruments: Presentation (2005)
1995 January 1, 1996
IAS 33 Earnings per Share 1997 January 1, 1999
IAS 34 Interim Financial Reporting 1998 January 1, 1999
IAS 35 Discontinuing Operations 1998 July 1, 1999 January 1, 2005 IFRS 5
IAS 36 Impairment of Assets 1998 July 1, 1999
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1998 July 1, 1999
IAS 38 Intangible Assets 1998 July 1, 1999
IAS 39 Financial Instruments: Recognition and Measurement 1998 January 1, 2001 January 1, 2018 IFRS 9
IAS 40 Investment Property 2000 January 1, 2001
IAS 41 Agriculture 2000 January 1, 2003
IFRS 1 First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004
IFRS 2 Share-based Payment 2004 January 1, 2005
IFRS 3 Business Combinations 2004 April 1, 2004
IFRS 4 Insurance Contracts 2004 January 1, 2005
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 2004 January 1, 2005
IFRS 6 Exploration for and Evaluation of Mineral Resources 2004 January 1, 2006
IFRS 7 Financial Instruments: Disclosures 2005 January 1, 2007
IFRS 8 Operating Segments 2006 January 1, 2009
IFRS 9 Financial Instruments 2009
(updated 2014)
January 1, 2018
IFRS 10 Consolidated Financial Statements 2011 January 1, 2013
IFRS 11 Joint Arrangements 2011 January 1, 2013
IFRS 12 Disclosure of Interests in Other Entities 2011 January 1, 2013
IFRS 13 Fair Value Measurement 2011 January 1, 2013
IFRS 14 Regulatory Deferral Accounts 2014 January 1, 2016
IFRS 15 Revenue from Contracts with Customers 2014 January 1, 2018
IFRS 16 Leases 2016 January 1, 2019

IFRS training material

For Poket Guide get the PDF here 

IFRS training material

IFRS training material

IFRS training material

For Previous Year Question paper Please Download from here 

Exam Question papers List Download link
IFRS Exam Questions Paper set 1 Paper 1
IFRS Exam Questions Paper set 2 Paper 2
IFRS Exam Questions Paper set 3 Paper 3
IFRS Exam Questions Paper 4 Paper 4
IFRS Exam Questions Paper 5 Paper 5
IFRS Exam Questions Paper 6 Paper 6
IFRS Exam Questions Paper 7 Paper 7
IFRS Changes Exam Questions Paper Paper 8 change Exam
IFRS Accounting standers question paper Paper Accounts

IFRS training material

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  

Cakart.in provides India’s top IFRS faculty video classes – online & in Pen Drive/ DVD – at very cost effective rates. Get IFRS Video classes from www.cakart.in  to do a great preparation for primary Student.

Watch IFRS sample video lectures Here
Watch  IFRS  sample lecture books  Here
Watch IFRS free downloads  Here

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