The ICAEW Diploma in IFRSs consists of eight modules.
The syllabus 2012
The study guide learning outcomes are indicated by the numbers in brackets.
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- Module 1
- Regulatory framework (1)
Conceptual framework (2)
Tangible and intangible assets (3, 4)
Impairment of assets (5)
IFRS financial statement formats (6)
Interim financial reporting (6)
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- Module 2
- Group accounting under IFRSs (7)
Consolidation techniques (8)
Goodwill and fair values (9)
Associates and joint ventures (10)
Acquisitions and disposals (11)
Foreign currency transactions and foreign subsidiaries (12)
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- Module 3
- Financial instruments (13)
Share-based payment (14)
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- Module 4
- Disclosure and presentation standards:
Accounting policies and changes in accounting policies (15)
Non-current assets held for sale and discontinued operations (16)
Operating segments (17)
Revenue recognition (18)
Inventory valuation (19)
Related party disclosures (20)
Statements of cash flows (21)
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- Module 5
- Lease accounting (22)
Current and deferred tax (23)
Provisions, contingent liabilities and contingent assets (24)
Events after the reporting period (25)
Employee benefits (26)
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- Module 6
- First-time adoption of IFRSs (27)
Earnings per share (28)
IFRS for small and medium-sized entities (29)
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- Module 7
- Specialised standards and transactions and current developments
Insurance contracts (30)
Agriculture (31)
Retirement benefit plans (32)
Exploration for and evaluation of mineral resources (33)
Hyperinflation (34)
Currennt developments in IFRSs (35)
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Please note: the content of each module may change – this information is an illustration only. Exposure drafts and selected IFRIC interpretations will be included at the relevant point.
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