IFRS training material

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

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
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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.

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

TitleOriginally issuedEffectiveFully withdrawnSuperseded by
IAS 1Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997)
1975January 1, 1975
IAS 2Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)
Inventories (1993)
1976January 1, 1976
IAS 3Consolidated Financial Statements1976January 1, 1977January 1, 1990IAS 27 and IAS 28
IAS 4Depreciation Accounting1976January 1, 1977July 1, 1999IAS 36
IAS 5Information to Be Disclosed in Financial Statements1976January 1, 1977July 1, 1998IAS 1
IAS 6Accounting Responses to Changing Prices1977January 1, 1978January 1, 1983IAS 15
IAS 7Statement of Changes in Financial Position (1977)
Cash Flow Statements (1992)
Statement of Cash Flows (2007)
1977January 1, 1979
IAS 8Unusual 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)
1978January 1, 1979
IAS 9Accounting for Research and Development Activities1978January 1, 1980July 1, 1999IAS 38
IAS 10Contingencies and Events Occurring After the Balance Sheet Date (1978)
Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)
1978January 1, 1980
IAS 11Accounting for Construction Contracts (1979)
Construction Contracts (1993)
1979January 1, 1980
IAS 12Accounting for Taxes on Income (1979)
Income Taxes (1996)
1979January 1, 1981
IAS 13Presentation of Current Assets and Current Liabilities1979January 1, 1981July 1, 1998IAS 1
IAS 14Reporting Financial Information by Segment (1981)
Segment reporting (1997)
1981January 1, 1983January 1, 2009IFRS 8
IAS 15Information Reflecting the Effects of Changing Prices1981January 1, 1983January 1, 2005N/A
IAS 16Accounting for Property, Plant and Equipment (1982)
Property, Plant and Equipment (1993)
1982January 1, 1983
IAS 17Accounting for Leases (1982)
Leases (1997)
1982January 1, 1984January 1, 2019IFRS 16
IAS 18Revenue Recognition (1982)
Revenue (1993)
1982January 1, 1984January 1, 2018IFRS 15
IAS 19Accounting for Retirement Benefits in Financial Statements of Employers (1983)
Retirement Benefit Costs (1993)
Employee Benefits (1998)
1983January 1, 1985
IAS 20Accounting for Government Grants and Disclosure of Government Assistance1983January 1, 1984
IAS 21Accounting for the Effects of Changes in Foreign Exchange Rates (1983)
The Effects of Changes in Foreign Exchange Rates (1993)
1983January 1, 1985
IAS 22Accounting for Business Combinations (1983)
Business Combinations (1993)
1983January 1, 1985April 1, 2004IFRS 3
IAS 23Capitalisation of Borrowing Costs (1984)
Borrowing Costs (1993)
1984January 1, 1986
IAS 24Related Party Disclosures1984January 1, 1986
IAS 25Accounting for Investments1986January 1, 1987January 1, 2001IAS 39 and IAS 40
IAS 26Accounting and Reporting by Retirement Benefit Plans1987January 1, 1988
IAS 27Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)
Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)
1989January 1, 1990
IAS 28Accounting for Investments in Associates (1989)
Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)
1989January 1, 1990
IAS 29Financial Reporting in Hyperinflationary Economies1989January 1, 1990
IAS 30Disclosures in the Financial Statements of Banks and Similar Financial Institutions1990January 1, 1991January 1, 2007IFRS 7
IAS 31Financial Reporting of Interests in Joint Ventures (1990)
Interests in Joint Ventures (2003)
1990January 1, 1992January 1, 2013IFRS 11 and IFRS 12
IAS 32Financial Instruments: Disclosure and Presentation (1995)
Financial Instruments: Presentation (2005)
1995January 1, 1996
IAS 33Earnings per Share1997January 1, 1999
IAS 34Interim Financial Reporting1998January 1, 1999
IAS 35Discontinuing Operations1998July 1, 1999January 1, 2005IFRS 5
IAS 36Impairment of Assets1998July 1, 1999
IAS 37Provisions, Contingent Liabilities and Contingent Assets1998July 1, 1999
IAS 38Intangible Assets1998July 1, 1999
IAS 39Financial Instruments: Recognition and Measurement1998January 1, 2001January 1, 2018IFRS 9
IAS 40Investment Property2000January 1, 2001
IAS 41Agriculture2000January 1, 2003
IFRS 1First-time Adoption of International Financial Reporting Standards2003January 1, 2004
IFRS 2Share-based Payment2004January 1, 2005
IFRS 3Business Combinations2004April 1, 2004
IFRS 4Insurance Contracts2004January 1, 2005
IFRS 5Non-current Assets Held for Sale and Discontinued Operations2004January 1, 2005
IFRS 6Exploration for and Evaluation of Mineral Resources2004January 1, 2006
IFRS 7Financial Instruments: Disclosures2005January 1, 2007
IFRS 8Operating Segments2006January 1, 2009
IFRS 9Financial Instruments2009
(updated 2014)
January 1, 2018
IFRS 10Consolidated Financial Statements2011January 1, 2013
IFRS 11Joint Arrangements2011January 1, 2013
IFRS 12Disclosure of Interests in Other Entities2011January 1, 2013
IFRS 13Fair Value Measurement2011January 1, 2013
IFRS 14Regulatory Deferral Accounts2014January 1, 2016
IFRS 15Revenue from Contracts with Customers2014January 1, 2018
IFRS 16Leases2016January 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 ListDownload link
IFRS Exam Questions Paper set 1
IFRS Exam Questions Paper set 2
IFRS Exam Questions Paper set 3
IFRS Exam Questions Paper 4
IFRS Exam Questions Paper 5Paper 5
IFRS Exam Questions Paper 6Visit cakart.in
IFRS Exam Questions Paper 7
IFRS Changes Exam Questions PaperPaper 8 change Exam
IFRS Accounting standers question paperPaper Accounts

IFRS training material

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Watch IFRS sample video lectures visit www.cakart.in
Watch  IFRS  sample lecture books   visit www.cakart.in
Watch IFRS free downloads   visit www.cakart.in

Preparing for IFRS? - Must read below
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 demo videos below -

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