TOPIC

IV. Group Accounts (3 hours)

1.1 PAS 27 – Separate financial statements
1.2 PAS 28 – Investments in Associates
1.3 PFRS 11 – Joint Arrangement
1.4 PAS 24 – Related Party Disclosures

V. Liabilities: Employee Benefits/ Share-Based

Payments/Contingencies (5 hours)
1.1 PAS 19R – Employees Benefits
1.2 PAS 26 Accounting and Reporting by Retirement Benefits Plan
1.3 PFRS 2 – Share-Based Computations
1.4 PAS 37 – Provisions, Contingent Liabilities and Contingent Assets

TOPIC
VI. Income and Expense Recognition (11 hours)
VI.2 PFRS 17 – Insurance
VI.3 PAS 41- Agriculture
VI.4 PAS 11- Construction Contracts
VI.5 PFRS 16 – Leases
VI.6 PAS 20 - Accounting for Government Grants and Disclosure of
Government Assistance
VI.7 PAS 29 – Financial Reporting in Hyperinflationary Economies
VI.8 PAS 12 – Income Taxes
VI.9 PFRS 3- Business Combinations
VI.10 PAS 21 – The Effects of Changes in Foreign Exchange Rates
VI.11 PFRS 15 Revenue
VI.12 PFRS 1 – First Adoption of PFRS
VI.13 PFRS for SME’s –Definition and Criteria
VI.14

TOPIC
VII. Financial Instruments: Disclosure and Presentation (5 hours)
VII.2 PAS 32 – Financial Instruments: Disclosure and Presentation
VII.3 PFRS 9(new)- Financial Instruments