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IFRS Study Material : International Financial Reporting Standards (IFRS) is a single set of accounting standards, developed and maintained by the IASB (International Accounting Standards Board).
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IFRS Study Material : The subjects and syllabus for the Final Examination are specified here under. It may be noted that for the purposes of coverage in the syllabus, relevant developments including issue of Accounting Standards, Statements on Standard Auditing Practices, Guidance Notes by the Institute, amendments in the legislation, any statutory modification or re-enactment of the legislation covered therein, in force at least six months before the Examination would be taken into account.
ROUP I
1) Subject ( Paper 1) : Advanced Accounting
(One paper – Three hours – 100 marks)
Level of Knowledge :Expert knowledge.
Objectives :(a) To gain comprehensive understanding of all aspects relating to external financial reporting practices.
(b) To gain expert knowledge of the professional standards, principles and procedures of accounting, and their application to different practical situations.
Contents :
1. Accounting Standards and Guidance Notes on various accounting aspects issued by the ICAI and advanced problems based thereon.
2. Corporate financial reporting – issues and problems with special reference to published financial statements.
3. Consolidated accounts of holding and group companies.
4. Accounting for amalgamation: Purchase and pooling of interests methods of accounting.
5. Accounting aspects of corporate restructuring.
6. Financial reporting in respect of various kinds of financial institutions like mutual funds, non-banking finance companies, merchant bankers, stock brokers.
7. Fund-based accounting (for non-profit organisation)
8. Developments in accounting :
9. Valuation of goodwill and shares.
10. Comparative study of basic concepts of international accounting standards, US GAAP and standards in India.
2) Subject ( Paper 2) : Management Accounting and Financial Analysis
(One paper – Three hours – 100 marks)
Level of Knowledge : Expert knowledge.
Objectives :(a) To gain expert knowledge in respect of management accounting, financial planning and financial services sector in terms of products, procedures, markets and regulatory framework.
(b) To understand the issues involved in and the features of financial management in the global context.
Contents :
1. Project planning and capital budgeting: preparation of project report; financial projections; sensitivity analysis in capital budgeting; Impact of inflation on capital budgeting decisions, capital rationing, risk analysis in capital budgeting and evaluation of risky investments; social cost-benefit analysis; simulation and decision tree analysis.
2 (a) Types of financing: project financing; intermediate and long-term financing; negotiating term loans with banks and financial institutions; appraisal of term loans by financial institutions in India, lease financing.
(b) Special problems relating to Financing and Management of small and medium enterprises.
3. (a) Introduction to capital market in India including depositories.
(b) Introduction to capital market instruments including options (Option Pricing Theory), futures, and derivatives; risk-return relationship, capital asset pricing model (CAPM).
4. Financial services in India including merchant banking, portfolio management; credit rating agencies, consumer finance.
5. Mutual funds: operations and regulations.
6 (a) Business valuations
(b) Mergers, Acquisitions and corporate restructuring
7. Foreign collaborations and joint ventures.
8. Introduction to international financial management including raising of capital abroad (ADRs, GDRs, ECB.).
9. Foreign exchange exposure and risk management; foreign exchange markets and dealings therein.
10. Money markets and their operations.
11. Special Features of Financial Management in Public Sector Undertakings
12. Dividend decisions: dividend policy; its determinants.
3) Subject ( Paper 3) : Advanced Auditing
(One paper – Three hours – 100 marks)
Level of Knowledge : Expert knowledge.
Objective : To gain expert knowledge of current auditing practices and procedures and apply them in auditing engagements.
Contents :
1. Audit strategy, planning and programming
Planning the flow of audit work; drafting of reports; audit strategy, planning, programme, and importance of supervision; review of audit notes and working papers; principal’s ultimate responsibility; extent of delegation; control over the quality of audit work; reliance on the work of other auditor, internal auditor or an expert.
2. Internal control
IFRS Syllabus And Subjects By ICAI : Evaluation of internal control procedures; techniques including questionnaire, flowchart; internal audit and external audit, coordination between the two.
3. Special audit techniques
(a) Selective verification; statistical sampling.
(b) Special audit procedures; witnessing physical verification of assets, direct circularisation of debtors and creditors.
(c) Analytical review procedures.
(d) Improving the efficiency of auditing, systems auditing, risk-based auditing.
4. Statements/Standards and Guidance Notes.
Generally accepted accounting practices and auditing procedures. Statements on Standard Auditing Practices and Guidance Notes.
5. Audit of limited companies: Statutory requirements under the Companies Act 1956; Audit of branches; joint audits. Concepts of true and fair and materiality and audit risk in the context of audit of companies.
6. Audit reports; qualifications, notes on accounts, distinction between notes and qualifications, detailed observations by the statutory auditor to the management vis-a-vis obligations of reporting to the members; Special reports on offer documents.
7. Dividends and divisible profits; financial, legal, and policy considerations with special reference to depreciation. 8. Special points in audit of public sector companies. Directions of Comptroller and Auditor General under Section 619; Concepts of propriety and efficiency audit.
9. Rights, duties, and liabilities of auditors; Third party liability – nature and extent.
10. Audit Committees and Corporate Governance.
11. Investigation including Due Diligence.
12. Cost audit, Environmental Audit, Energy Audit.
13. Audit of public expenditure.
14. Certificates under the Payment of Bonus Act, import/export control authorities, etc.; Distinction between certificates and reports; specific services to non-audit clients.
15. Audit under different statutes, viz; income tax, other direct tax laws and indirect taxes.
16. Special features of audit of banks, insurance companies, co-operative societies and non-banking financial companies.
17. Special audit assignments like audit of bank borrowers, audit of stock exchange brokers and depositories; Inspection of special entities like banks, financial institutions, mutual funds, stock brokers.
18. Professional Liability of Auditors: Code of Ethics with special reference to the relevant provisions of The Chartered Accountants Act, 1949 and the Regulations thereunder.
19. Internal audit, management and operational audit: nature and purpose, organisation, audit programme; behavioural problems; Specific areas of management and operational audit involving review of internal control, purchasing operations, manufacturing operations, selling and distribution, personnel policies, systems and procedures. Aspects relating to concurrent audit.
20. Audit under computerised environment: Computer auditing; specific problems of EDP audit, need for review of internal control especially procedure controls and facility controls; techniques of audit of EDP output; use of computers for internal and management audit purposes; test packs, computerised audit programmes; involvement of the auditor at the time of setting up the computer system.
4) Subject ( Paper 4) : Corporate Laws and Secretarial Practice
(One paper – Three hours – 100 marks)
Level of Knowledge : Expert knowledge.
Objective : To gain expert knowledge of corporate and other allied laws and secretarial practices.
Contents :
1. The Companies Act, 1956 (Section 209 on wards till end).
2. The Foreign Exchange Management Act, 1999.
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3. The Monopolies and Restrictive Trade Practices Act, 1969
4. The Sick Industrial Companies (Special Provisions) Act, 1985
5. The Securities Contracts (Regulation) Act, 1956.
6. The Securities and Exchange Board of India Act, 1992, and Guidelines issued there under.
7. Application of Secretarial Procedures and Practices.
8. Rules of interpretation of Statutes, Deeds, and Documents.
Final New Scheme of Education and Training
Group-II
Level of Knowledge: Expert Knowledge
Objectives…
To gain expert knowledge of.
Contents…
Level of Knowledge : Expert Knowledge
Objective : To develop the ability of the students in understanding the concepts involved in managerial information and control systems and systems analysis and in applying the same to business situations.
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Following are the notes for DipIFR – Diploma in International Financial Reporting offered by ACCA. These study notes are designed by keeping DipIFR syllabus in mind and thus covers the whole course. We will be adding more content in it from time to time. If you have suggestions of any kind to make it better, we will appreciate that. These notes can perfectly complement the ACCA approved study texts.
As author has just started his work on this book so we expect that we will have more chapters, questions and related content available to students soon to revise and learn DipIFR course. Please share these revision notes with your fellow students as well so that every one can get benefit from it.
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