International Financial Reporting

Lebanese Association of Certified Public Accountants

Exams' Program 2018

International Financial Reporting Syllabus

 

INTRODUCTION

IAS 1 - Presentation of Financial Statements – Disclosures

IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

 

INCOME

IFRS 15 Revenue from Contracts with Customers

 

ASSETS

IAS 2 - Inventory

IAS 16 - Property, Plant and Equipment

IFRS 16 - Leases

IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance

IAS 23 - Borrowing Costs

IAS 38 - Intangible Assets

IAS 40 - Investment Property

IAS 41- Agriculture

IAS 36 - Impairment of Assets

IFRS 6 - Exploration for and Evaluation of Mineral Resources

 

LIABILITIES

IAS 37 - Provisions, Contingent Liabilities and Contingent Assets

IAS 19 - Employees Benefits

IFRS 2 - Share-based Payment

IAS 12 - Income Taxes

 

GROUP ACCOUNTS

IAS 27- Separate Financial Statements and Consolidated Statement of Financial Position

IFRS 3 - Business Combinations

IAS 28 - Investments in Associates

IFRS 10 - Consolidated Financial Statements

IFRS 11- Joint Arrangements

IAS 21 - The Effects of Changes in Foreign Exchange Rates

 

DISCLOSURE AND ANALYSIS

IAS 33 - Earning per share

IFRS 8 - Operating Segments

IFRS 5 - Non-current Assets held for Sale and Discontinued Operations

IAS 10 - Events After the Reporting Period

IAS 24 - Related Party Disclosure

IAS 34 - Interim Financial Reporting

IFRS 1 - First-time Adoption of International Financial Reporting Standards