ACCA – Financial Reporting – LS (cu subtitrare RO)

Course Features
Course Details
Although this course is specifically designed for those aiming to pass the ACCA exam on financial accounting, the course may help any professional in financial consultancy to have a sound knowledge on the IFRS and to be able to realize and analyze financial statements for company with complex transactions.
By following this course you will learn and understand:
- The requirements of the "Conceptual Framework for Financial Reporting"
- IAS 1 Presentation of Financial Statements
- IAS 2 Inventory and agricultural activity
- IAS 7 Statement of Cash Flow
- IAS 8 Accounting Policies, Changes in accounting estimates and errors
- IAS 12 Income taxes
- IAS 16 Property, plant and equipment
- IAS 20 Governments grants
- IAS 23 Borrowing costs
- IAS 28 Accounting for investment in associates and joint ventures
- IAS 33 Earning per share
- IAS 36 Impairment of assets
- IAS 37 Provisions, contingent liabilities and contingent assets
- IAS 38 Intangible assets
- IAS 40 Investment property
- IAS 41 Agriculture
- IFRS 5 Non-current assets held for sale and discontinued operations
- IFRS 15 Revenue from contracts with customers
- IFRS 16 Leases
- IFRS 10 Consolidated Financial Statements
Regulatory framework (IAS 1, IAS 7, IAS 8, IFRS 5)
Accounting for revenue and government grants (IAS 20, IFRS 15)
Inventories and agricultural activity (IAS 2, IAS 41)
Non-current assets (IAS 16, IAS 20, IAS 23, IAS 36, IAS 38, IAS 40, IFRS 5)
Financial instruments (IAS 32, IFRS 7 and IFRS 9)
Leases (IFRS 16)
Provisions, contingencies and events after balance sheet date (IAS 10, IAS 37)
Income taxes (IAS 12)
Statement of Cash Flow
Groups' financial statements (IAS 28, IFRS 10)
Interpretation of financial statements (IAS 7, IAS 24, IAS 33 and ratios)
Specialised, not-for-profit and public sector entities
Revision
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