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ICAEW Diploma in IFRSs syllabus

The ICAEW Diploma in IFRSs consists of eight modules.

The syllabus 2014

The study guide learning outcomes are indicated by the numbers in brackets.

Module 1 Regulatory framework (1)
Conceptual framework (2)
Tangible assets (3)
Intangible assets (4)
Impairment of assets (5)
IFRS financial statement formats (6)
Interim financial reporting (6)
Module 2 Group accounting under IFRSs (7)
Consolidation techniques (8)
Goodwill and fair values (9)
Joint arrangements and associates (10)
Acquisitions and disposals (11)
Foreign currency transactions and foreign subsidiaries (12)
Module 3 Financial instruments (13)
Share-based payment (14)
Module 4 Accounting policies and changes in accounting estimates and errors (15)
Non-current assets held for sale and discontinued operations (16)
Segment reporting (17)
Revenue recognition (18)
Inventories (19)
Related party disclosures (20)
Statements of cash flows (21)
Module 5 Lease accounting (22)
Current and deferred tax (23)
Events after the reporting period (24)
Provisions, contingent liabilities and contingent assets (25)
Employee benefits (26)
Module 6 First-time adoption of IFRSs (27)
Earnings per share (28)
IFRS for small and medium-sized entities (29)
Module 7 Insurance contracts (30)
Agriculture (31)
Retirement benefit plans (32)
Exploration for and evaluation of mineral resources (33)
Hyperinflation (34)
Current developments in IFRSs (35)
Module 8 Revision

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.

Please note

We are no longer accepting new registrations for the ICAEW Diploma in IFRSs. 

Current delegates of the Diploma in IFRSs can still complete their learning and gain the diploma. If you are a current delegate and have a query regarding the diploma please contact Anna Havard by email or phone +44 (0)1908 248 255.