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Course Outline
The course outline gives an overview of Syllabus of CFAP Advanced Accounting and Financial Reporting . The detailed Syllabus of CFAP Advanced Accounting and Financial Reporting for Spring 2022 attempt is given below.
Group financial statements
Preparation of group financial statements
- IFRS 3 Business Combinations
- IFRS 10 Consolidated Financial Statements
- IFRS 11 Joint Arrangements
- IFRS 12 Disclosure of Interests in Other Entities
- IAS 27 Separate Financial Statements
- IAS 28 Investments in Associates and Joint Ventures”
IAS 7 Preparation of statement of cash flows (only Consolidated)
IAS 21 The Effects of Changes in Foreign Exchange Rates (including IFRIC 22)
Financial reporting
Financial instruments
- IFRS 7 Financial Instruments: Disclosures
- IFRS 9 Financial Instruments (including IFRIC 16 & 19)
- IAS 32 Financial Instruments: Presentation”
“Employees benefit and share based payments
- IFRS 2 Share-based Payment
- IAS 19 Employee Benefits (including IFRIC 14)”
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 13 Fair Value Measurement
IFRS 15 Revenue From Contracts with Customers
IFRS 16 Leases
IAS 12 Income Taxes (including SIC 25)
IAS 24 Related Party Disclosures
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting (including IFRIC 10)
IAS 36 Impairment of Assets
IAS 40 Investment Property
Specialized Financial Statements and areas
Small and medium sized entities
Banks
Mutual funds
Insurance companies
IAS 26 Accounting and Reporting by Retirement Benefit Plans
Specialized area of IFRSs
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 4 Insurance Contracts
- IFRS 6 Exploration for and evaluation of Mineral Resources
- IFRS 14 Regulatory Deferral Accounts
IAS 29 Financial Reporting in Hyperinflationary Economies (including IFRIC 7)
Overview of Islamic Accounting Standard issued by ICAP
Overview of IPSASs and The Conceptual Framework for General Purpose Financial Reporting by Public Sector
- IPSAS 1 Presentation of Financial Statements
- IPSAS Financial Reporting Under the Cash Basis of Accounting
Study material provided by ICAP:
Download icap cfap1 study text Advanced Accounting and Financial Reporting Study Support Material (2018) from the links given below. Download icap cfap1 study text Advanced Accounting and Financial Reporting Practice Kit (2018) from the links given below.
- Advanced Accounting and Financial Reporting Study Support Material (2018)
- Advanced Accounting and Financial Reporting – Practice Kit (2018)