This document provides an overview of the International Financial Reporting Standards (IFRS) training course content offered by Aaaradhya IFRS Training and Certification. The course covers numerous IFRS and IAS standards and interpretations in individual topics. Certification in IFRS enhances career opportunities and professional standing in fields like financial reporting, analysis, auditing, and mergers and acquisitions. The training includes case studies, comprehensive reviews, report preparation, and implementation support.

1. © Aaaradhya IFRS Training and Certification – call 9948666622
IFRS
Abhiramula Moksha Kalyanram
B.Com., M.A., M.Phil (Eco), Licentiate (LI), NCMP (L4), M.B.A., LL.B.
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2. © Aaaradhya IFRS Training and Certification – call 9948666622
Course content
International Financial
Reporting Standards (IFRS)
Topic
IFRS 1 First Time adoption of IFRS
IFRS 2 Share Based Payment
IFRS 3 Business Combination
IFRS 4 Insurance contracts
IFRS 5 Non-current assets held for Sale
and
Discontinued Operations
IFRS 7 Financial Instruments: Disclosure
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial
Statements
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3. © Aaaradhya IFRS Training and Certification – call 9948666622
IFRS 11 Joint Arrangements
IFRS 12 Disclosures of Interest in other
entities
IFRS 13 Fair value measurement
IAS 1(Revised) Presentation of Financial
Statements
IAS 2 (Revised) Inventories
IAS 8 (Revised) Accounting Policies, Changes in
Accounting Estimates and Errors
IAS 10 (Revised) Events after the Reporting Period
IAS 11 Construction Contracts
IAS12 Income Taxes
IAS 16 (Revised) Property, Plant & equipment
IAS 17 Leases
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4. © Aaaradhya IFRS Training and Certification – call 9948666622
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants
and Disclosure of Government
Assistance
IAS 21 (Revised) The effects of changes in Foreign
Exchange Rates
IAS 23 (Revised 1993) Borrowing Costs
IAS 24 (Revised) Related Party Disclosures
IAS 26 Accounting and reporting by
Retirement Benefit plans
IAS 27 (Revised) Consolidated and Separate
Financial
Statements
IAS 28 (Revised) Investments in Associates
IAS 29 Financial reporting in
Hyperinflationary Economies
IAS 31 (Revised) Interest in Joint Ventures
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5. © Aaaradhya IFRS Training and Certification – call 9948666622
IAS 32 (Revised) Financial Instruments :
Presentation
IAS 33 (Revised) Earnings per Share
IA S 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent liabilities
and
Contingent assets
IAS 38 Intangible assets
IAS 39 Financial Instruments :
Recognition &
Measurement
IAS 40 (Revised) Investment Property
IAS 41 Agriculture
IAS 29 Financial reporting in
Hyperinflationary Economies
IAS 31 (Revised) Interest in Joint Ventures
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6. © Aaaradhya IFRS Training and Certification – call 9948666622
List of International Financial
Reporting Interpretations(IFRIC)
IFRIC Topic
IFRIC 1 Changes in Existing Decommissioning, Restoration and
Similar Liabilities
IFRIC 2 Members’ shares in Co-operative Entities and Similar
Instruments
IFRIC 4 Determining whether an arrangement contains a lease
IFRIC 5 Rights to Interests Arising from Decommissioning,
Restoration and Environmental funds
IFRIC 6 Liabilities arising from Participating in a specific market-
Waste Electrical and Electronic Equipment
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
Reporting in Hyper-inflationary Economies
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC 12 Service Concessions Arrangements
IFRIC 13 Customer Loyalty Programmes
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7. © Aaaradhya IFRS Training and Certification – call 9948666622
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum
Funding Requirements and their Interaction
IFRIC 15 Agreements for the Construction of Real Estate
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IFRIC 17 Distributions of Non-cash Assets to Owners
IFRIC 18 Transfers of Assets from Customers
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21 Levies
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Note: IFRIC 3, 8, 9 & 11 have been withdrawn

8. © Aaaradhya IFRS Training and Certification – call 9948666622
SIC
SIC 7 Introduction of Euro
SIC 10 Government Assistance- No specific Relation to Operating
Activities
SIC 15 Operating Leases – Incentives
SIC 25 Income Taxes – Changes in the Tax Status of an Entity or its
Shareholders
SIC 27 Evaluating the Substance of Transactions Involving the Legal
Form of a Lease
SIC 29 Service Concession Arrangements: Disclosures
SIC 31 Revenue – Barter Transactions Involving Advertising Services
SIC 32 Intangible Assets – Web Site Costs
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9. © Aaaradhya IFRS Training and Certification – call 9948666622
International Accounting
Standards(IAS)
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and
Errors
IAS
10
Events after the Reporting Period
IAS
11
Construction Contracts
IAS
12
Income Taxes
IAS
16
Property, Plant and Equipment
IAS
17
Leases
IAS Revenue 9

10. © Aaaradhya IFRS Training and Certification – call 9948666622
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
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11. © Aaaradhya IFRS Training and Certification – call 9948666622
IAS 40 Investment Property
IAS 41 Agriculture
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Take Aways:
1.Case Studies
2.Comprehensive
reviews
3.Preparation of
Reports
4.Implementation

12. © Aaaradhya IFRS Training and Certification – call 9948666622
Why get certified?
 Earn a IFRS certification to
enhance career development path &
growth opportunities.
 Enhances professional standing
among peers and managers.
 Heightens earning potential
 Increases professional growth
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13. © Aaaradhya IFRS Training and Certification – call 9948666622 13
• Financial Reporting
Analyst
• Financial Analyst
• Financial Research
Analyst
• Mergers and Acquisitions
• Audit consulting

14. © Aaaradhya IFRS Training and Certification – call 9948666622 14
By
Aaaradhya