1.0.

Development of Financial Reporting and

Standard-setting bodies, Regulation of the
Accountancy Profession
2.0. Accounting Process
2.1. Adjusting Enties
2.2. Accounting Cycle
3.0. Conceptual Framework
3.1. Basic Objectives of Financial Statements
3.2. Qaulitative Characteristics of Financial Statements
3.3. Eements of Financial Statements
3.4. Financial Capital and Physical Capital
4.0. Presentation of Financial Statements
(IAS 1, IAS8, IAS10, IAS7, IFRS5, IAS33, IAS18/IFRS15)
4.1. Statement of Financial Position
4.2. Statement of Comprehensive Income
4.3. Statement of Cash Flows
4.4. Statement of Changes in Equity
4.5. Notes to the Financial Statements
5.0. ASSETS
5.1. Financial Assets (IAS7, IAS32 & IAS39/IFRS9, IFRS7, IAS28)
5.1.1. Cash &Cash Equivalents
5.1.2. Loans &Receivables (Financial Assets at Amortized Cost)
5.1.3. Investments in Debt Instruments
5.1.3.1. Financial Assets at FVTPL (except Derivatives)
5.1.3.2. Financial Assets at FVTOCI
5.1.3.3. Financial Assets at Amortized Cost
5.1.4. Investments in Associates (equity method of accounting)
5.1.5. Basic Derivatives (excluding Hedge Accounting)
5.1.5.1. Forwards
5.1.5.2. Future
5.1.5.3. Interest Rate Swap
5.1.5.4. Call and Put Options
5.2 Non-Financial Assets (IAS 16, IAS38, IAS40, IAS23, IAS41,
IAS20, IAS36, IAS38, IFRS5, IFRS6)
5.2.1. Inventories
5.2.1.1. Cost, LCNRV
5.2.1.2. Estimating Procedures
5.2.2. Property Plant and Equipment
5.2.2.1. Nature
5.2.2.2. Recognition Principle
5.2.2.3. Initial Recognition Basis
 5.2.2.4. Depreciation methods
5.2.2.5. Impairment
5.2.3. Investment Property
5.2.3.1. Nature and Measurement Principle
5.2.4. Intangibles
5.2.4.1. Nature and Recognition Principle
5.2.4.2. Research and Development Expenditures
5.2.4.3. Subsequent Expenditures
5.2.4.4. Amortization
5.2.5. Biological Assets
5.2.5.1. Nature and Recognition Principle
5.2.5.2. After Initial Ecognition
5.2.6. Non-Current Assets Held For Sale
5.2.6.1. Classification Criteria
5.2.6.2. Initial and Subsequent Measurement Priciple