ACCA - DipIFR, kurz

Cíl aktivity

ACCA’s DipIFR is an internationally recognised qualification designed to develop knowledge of international financial reporting standards. It provides an understanding of the concepts and principles that underpin them, and of their application in the international marketplace.

Aims to provide a practical and detailed knowledge of the key financial reporting standards and how they are interpreted and applied.

On completion of the Diploma candidates should be able to:

• explain the international regulatory framework of financial reporting

• discuss and apply specified International Accounting Standards and International Financial Reporting Standards to practical situations

• prepare financial statements in accordance with specified International Accounting Standards, International Financial Reporting Standards and Standing Interpretation Committee pronouncements

• prepare group financial statements including subsidiaries, associates and joint ventures

Cílová skupina

Professional accountants and auditors who are qualified in accordance with national accounting standards.

Accountants interested in practical detailed IFRS training

Accountants interested in international qualification & exam technique

Podmínky přijetí

• English language

• Be a member on an Accountancy professional body, or
• Have a relevant degree + 2 years work experience, or
• Have 3 years work experience

Obsahová náplň

Course programme:

The first phase introduces you to the basic methods used and cover all the basic/intermediate level topics such as tangible non-current assets, impairment of assets, leases, intangible non-current assets, revenue, inventories and construction contracts.

This phase continues with more advanced topics, such as financial instruments, provisions, employee benefits, taxation, changes in foreign exchange rates and reporting financial performance.

Phase 2 : This phase builds on the methods presented in phase 1 and continues with cash flow statement, earnings per share, consolidated financial statements, accounting for associates and joint ventures.

The revision phase recaps on all issues that may be presented in the exam.

All courses are a mixture of lectures, examples and question practice.

Osvědčení
DipIFR- internationally accepted and recognised qualification for accountants in all EU countries

Věková kategorie
Dospělí

Forma aktivity
kombinované

Jednací jazyk
English language

Kategorie
Finance