Teaching Program Diploma In International Financial Reporting (DipIFR ACCA) /In Russian Language/ (Program Name)

Transcription

1 Non-Governmental Educational Centre of Continuous Professional Development «THE INSTITUTE FOR ENTERPRISE ISSUES» ( IEI ) , St-Petersburg, Marata Street, H.92 ph: +7 (812) , fax: +7(812) info@akf.spb.ru ; Tax Number: Acc.: Bank: JSC «City Invest Bank» Corr. Acc.: Bank code: KPP: Teaching Program Diploma In International Financial Reporting (DipIFR ACCA) /In Russian Language/ (Program Name) Aim To provide qualified accountants or graduates, possessing relevant country specific qualifications or work experience with an up to date and relevant conversion course, providing a practical and detailed knowledge of the key international financial reporting standards and how they are interpreted and applied. Categories of Students This Program is suitable for Chief Accountants, Financial Directors, Financial Managers, Financial Analytics, Auditors, Specialists of Russian Banks. Terms of the Program 90 academic hours in auditorium, from 6 weeks to 3 months Lessons are carried out 5 days - from 9.30 A.M. till 5.30 P.M., one month of self-study, 5 days - from 9.30 A.M. till 5.30 P.M. Regime of studies 9 academic hours per day Timetable of lessons Dip IFR ACCA Time Activity Gathering of Students Lesson Coffee-brake Lesson Lunch Lesson Coffee-brake Lesson Certified by Director of the IEI

2 Brief Contents of the Program Name of the chapter Total ac. hours Among them Lessons Practice Form of Control 1. Propaedeutics «International Financial Reporting» Self-Study Module Self-Study Module Monitoring Test Monitoring Test 4. REVIEW COURSE «International Financial Reporting» Mock Exam Total Mock Exam

3 Non-Governmental Educational Centre of Continuous Professional Development «THE INSTITUTE FOR ENTERPRISE ISSUES» ( IEI ) , St-Petersburg, Marata Street, H.92 ph: +7 (812) , fax: +7(812) info@akf.spb.ru ; Tax Number: Acc.: Bank: JSC «City Invest Bank» Corr. Acc.: Bank code: KPP: TEACHING PLAN Certified by Director of the IEI Diploma In International Financial Reporting (DipIFR ACCA) /In Russian Language/ (Program Name) Objectives On completion of the Diploma candidates should be able to: 1. Understand and explain the structure of the international professional and conceptual framework of accounting. 2. Apply relevant financial reporting standards to key elements of financial reports. 3. Identify and apply disclosure requirements for companies relating to the presentation of financial reports and notes 4. Prepare financial statements of single entities and account for their key elements complying with specified International Financial Reporting Standards and other related pronouncements. 5. Prepare group financial statements (excluding group cash flow statements) including subsidiaries, associates, and joint ventures. Position within the portfolio of ACCA's qualification framework Dip IFR builds on the technical and/or practical knowledge acquired from recognized country specific accountancy qualifications or relevant work experience. The course introduces the candidate to the wider international framework of accounting and the system of standard setting. This conversion course concentrates on the application of conceptual and technical financial accounting knowledge that candidates have already obtained to the specific requirements of financial reporting under international professional regulation and standards. Dip IFR also provides essential international financial reporting knowledge and principles that will prepare candidates for the increasingly global market place and keep them abreast of international developments and how they might apply to the companies and businesses. SYLLABUS The prerequisite knowledge for Dip IFR can come from: 1. a country specific professional qualification; or 2. possessing a relevant degree (giving exemptions from Part 1 and 2.1 and 2.2 of Part 2 of ACCA s Professional Scheme) and two years accounting experience; or 3. having three years full-time relevant accounting experience.

4 Terms of the Program 90 academic hours in auditorium, from 6 weeks to 3 months Lessons are carried out 5 days - from 9.30 A.M. till 5.30 P.M., one month of self-study, 5 days - from 9.30 A.M. till 5.30 P.M. Regime of studies 9 academic hours per day Forms of Education: Internal education with no professional work in the period of education (requires 2 weeks minimum); Self-study; Active methods of education (tests, cases, mock exam, discussions ) Maximum Class Sizes Maximum class size is 16 srudents per class. Minimum class size is 8. Number of class contact hours per subject. Lecture plans Sessioin Page Minutes Day, AM/ Introduction 1 Introduction to International Financial Reporting Standards Framework for the Preparation and Presentation of Financial Statements 3 IAS 1 Presentation of Financial Statements IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies Income Statement 5 IAS18 Revenue IAS 11 Construction Contracts Assets 7 IAS 2 Inventories IAS 16 Property, Plant and Equipment AM 9 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 2AM 10 IAS 23 Borrowing Costs IAS 17 Accounting for Leases IAS 38 Intangible Assets AM 13 IAS 40 Investment Properties AM 14 IAS 41 Agriculture IAS 36 Impairment of Assets Liabilities 16 IAS 37 Provisions, Contingent Liabilities and Contingent Assets AM 17 IAS 19 Employee Benefits AM/4

5 18 IAS 12 Income Taxes IAS 32 and IAS 39 Financial Instruments AM/5 Group accounts 20 Regulatory framework Basic principles Consolidated balance sheet 6AM 22 Future adjustments Consolidated income statement AM 24 IAS 28 Accounting for Investment in AM/7 Associates 25 IAS 31 Financial Reporting of Interests in Joint Ventures 7 26 IAS 21 The Effects of Changes in Foreign Exchange Rates 8AM 27 Accounting for unitings of interests AM Disclosure and analysis 28 IAS 33 Earnings per Share AM 29 IAS 7 Cash Flow Statements IAS 14 Segment Reporting AM 31 IAS 35 Discontinuing Operations AM 32 IAS 10 Events After the Balance Sheet Date AM 33 IAS 24 Related Party Disclosure AM 34 IAS 34 Interim Financial Statements AM Index 3501 Test Test Mock Exam Total duration, minutes 4050