List the modules for IFRS?
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Important Note โ Preparing for IFRS?
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Modules | Titles |
1 | Small and Medium-sized Entities |
2 | Concepts and Pervasive Principles |
3 | Financial Statement Presentation |
4 | Statement of Financial Position |
5 | Statement of Comprehensive Income and Income Statement |
6 | Statement of Changes in Equity and Statement of Income and Retained Earnings |
7 | Statement of Cash Flows |
8 | Notes to the Financial Statements |
9 | Consolidated and Separate Financial Statements |
10 | Accounting Policies, Estimates and Errors |
11 | Basic Financial Instruments |
12 | Other Financial Instruments Issues |
13 | Inventories |
14 | Investments in Associates |
15 | Investments in Joint Ventures |
16 | Investment Property |
17 | Property, Plant and Equipment |
18 | Intangible Assets Other Than Goodwill |
19 | Business Combinations and Goodwill |
20 | Leases |
21 | Provisions and Contingencies |
22 | Liabilities and Equity |
23 | Revenue |
24 | Government Grants |
25 | Borrowing Costs |
26 | Share-based Payment |
27 | Impairment of Assets |
28 | Employee Benefits |
29 | Income Tax |
30 | Foreign Currency Translation |
31 | Hyperinflation |
32 | Events after the End of the Reporting Period |
33 | Related Party Disclosures |
34 | Specialised Activities |
35 | Transition to the IFRS for SMEs |
For more details on IFRS please read the following article-> IFRS Detail
For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS
For fee related things pleases read the following article-> IFRS Fees