CORPORATE REPORTING STUDY PLAN

By: Emperor Yomight @ 07033276263

ACTIVITIES ACHIEVEMENT
WEEK DISCUSSION TOPIC(S) YES NO
Regulatory framework
Accounting and reporting concepts
1 Presentation of financial statements
(IAS 1, IAS 34, IFRS 8, IAS 24)

First time adoption of IFRS

Beyond Financial Reporting
2
IAS 8: Accounting policies, changes in
accounting estimates and errors

IAS 33: Earnings per share

Analysis and interpretation of financial
3 statements
IFRS 15: Revenue from contracts with
customers

IAS 16: Property, plant and equipment

IAS 40: Investment property

4
IAS 38: Intangible assets
IAS 37: Provisions, contingent liabilities
and contingent assets
IAS 36: Impairment of assets
IFRS 5: Non-current assets held for sale
5
and discontinued operations
IFRS 16: Leases

IAS 12: Income taxes

6 IAS 19: Employee benefits
IFRS 2: Share based payments

IFRS 13 Fair value measurement

7 Financial instruments
IAS 26, IAS 41, IFRS 6, IFRS for SMEs

Business combinations, Associates and

8 joint ventures and consolidation SOFP

Other groups standards (IAS 27 and

IFRS 12) and Consolidated statements
9
of profit or loss and other
comprehensive income
Piecemeal Acquisitions and Disposals;
10
disposal of subsidiaries
11 Foreign currency

12 IAS 7: Statements of cash flows

13-15 REVISION & MOCK TEST