IFRS Learning Units

CF Framework for the Prep and Pres of Financial

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
Accounting policies, Changes in Acctg
IAS 8
Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Leases
IAS 18 Revenue
Employee Benefits
IAS 19

The Effects of Changes in Foreign Exchange

IAS 21
Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
Separate Financial Statements (effective 1/1/2013) New
IAS 27

IAS 28

Financial Reporting in Hyperinflationary

IAS 29
Economies
Accounting for Financial Instruments
Hedge Accounting
IAS 32/39
Derecognition of Financial Instruments
Operating Segments
IAS 33 Earnings per Share
Interim Financial Statements
IAS 34

IAS 36 Impairment of Assets

Provisions, Contingent Liabilities and
IAS 37
Contingent Assets
Intangible Assets
IAS 38

IAS 40 Investment Property

Agriculture
IAS 41

IFRS 1 First-time adoption of IFRS

IFRS 2 Share based Payments
IFRS 3 Business Combinations
Non-current Assets Held for Sale and
Discontinued Operations
IFRS 5
 IFRS 5

IFRS 8 Operating Segments

IFRS 9

IFRS 10

IFRS 11

IFRS 13

IFRS 15

IFRS 16

IFRIC 12 Service Concession Arrangements.

SME

Jakarta, …. …… 2017

Lolita Siregar
IFRS Learning Units GK

The Conceptual Framework for Financial Reporting e-learning Y

Presentation of Financial Statements e-learning Y
Inventories e-learning Y
Statement of Cash Flows e-learning Y

Accounting policies, Changes in Acctg Estimates and Errors e-learning Y

Events After the Balance Sheet Date e-learning Y

Administrator:
Construction Contracts ini benar2e-learning
baru ada tahun ini Y
Income Taxes (Basic) e-learning Y
Income Taxes (Advanced) e-learning Y
Property, Plant and Equipment e-learning Y
Leases e-learning Y
Revenue e-learning Y
Employee Benefits
e-learning Y
Employee Benefits (effective for 1/1/2016)

The Effects of Changes in Foreign Exchange Rates e-learning Y

Borrowing Costs e-learning Y

Related Party Disclosures e-learning Y
Separate Financial Statements
e-learning Y
Separate Financial Statements (effective for 1/1/2016)
Investments in Associates and JV
Investments in Associates and JV (effective for 1/1/2016) e-learning Y
Investments in Associates and JV (amendments from 2016)

Financial Reporting in Hyperinflationary Economies e-learning Y

IAS 32/39 Accounting for Financial Instruments e-learning Y

IAS 32/39 Hedge Accounting e-learning Y
IAS 32/39 Derecognition of Financial Instruments e-learning Y
Financial Instruments - IAS 32 and Offsetting e-learning Y
Earnings per Share e-learning Y
Interim Financial Statements
e-learning Y
Interim Financial Statements (effective for 1/1/2016)
Impairment of Assets e-learning Y

Provisions, Contingent Liabilities and Contingent Assets e-learning Y

Intangible Assets
e-learning Y
Intangible Assets (effective for 1/1/2016)
Investment Property e-learning Y
Agriculture
e-learning Y
Agriculture (effective for 1/1/2016)
First-time adoption of IFRS e-learning Y
Share based Payments e-learning Y
Business Combinations e-learning Y

Non-current Assets Held for Sale and Discontinued Operations

e-learning Y
 e-learning Y
Non-current Assets Held for Sale and Discontinued Operations
(effective for 1/1/2016)
Operating Segments e-learning Y
Financial Instruments - Classification and Measurement e-learning Y
Financial Instruments - Derecognition e-learning Y
Financial Instruments - Hedge Accounting e-learning Y
Financial Instruments - Impairment e-learning Y
Consolidated Financial Statements
e-learning Y
Consolidated Financial Statements (effective for 1/1/2016)
Joint Arrangements
e-learning Y
Joint Arrangements (effective for 1/1/2016)
Fair Value Measurement e-learning Y
Revenue from Contracts with Customers-Basic Application (with
e-learning Y
online assesment)
Leases - Basic e-learning Y
Leases - Advanced e-learning Y
Service Concession Arrangements e-learning Y
IFRS for SMEs e-learning Y
 DLMS Course Number Remarks

SS1107 As attached
SS1074 As attached
SS1075 As attached
SS1076/GLB3838 As attached

SS1077 As attached

SS1078 As attached
hun ini SS1079 As attached
SS1080 /GLB4059 As attached
GLB4048 As attached
SS1082/ GLB3534 As attached
SS1083/GLB3528 As attached
SS1084 As attached

SS1085 or GLB3535 As attached

SS1086 As attached

SS1087 As attached
SS1088 As attached

GLB2854 or GLB3450 As attached

GLB2852/ GLB3522 As attached

GLB4058 As attached

SS1091 As attached

SS1093 As attached
SS1094 As attached
SS1095 As attached
GLB2810 As attached
SS1096 As attached

SS1097 or GLB3471 As attached

SS1098 As attached

SS1099 As attached

SS1100 or GLB3475 As attached

SS1101 As attached

SS1102 / GLB3552 As attached

SS1103 As attached
SS1104 / GLB4070 As attached
SS1105 As attached

SS1106 or GLB3531 As attached

SS1106 or GLB3531 As attached

GLB1153 As attached
GLB2759 As attached
GLB2793 As attached
GLB3523 As attached
GLB3439 As attached

GLB2707 / GLB3544 As attached

GLB2710 / GLB3546 As attached

GLB2937 As attached

GLB3421 As attached

GLB3703 As attached
GLB3704 As attached
GLB1154 As attached
GLB2020 N/A