1. The nature and operations of the IASB
- Structure of the IFRSF/IASB
- Extant standards of the IASB
2. The status and use of IFRSs around the world
- The use of IFRS around the world
- The annual IASB bound volume and its use.
3. Presentation and profit
- IAS 1, Presentation of financial statements
- IAS 8, Accounting policies, changes in accounting estimates and errors.
4. Accounting for assets and liabilities - part 1
- IAS 16, Property, plant and equipment
- IAS 38, Intangible assets
- IAS 40, Investment Property
- IAS 36, Impairment of assets
- IAS 20, Accounting for government grants and disclosure of government assistance
- IAS 11, Construction contracts
- IFRS 5, Non-current assets held for sale and discontinued operations
5. Accounting for assets and liabilities - part 2
- IFRS 13, Fair Value Measurement
- IFRS 32, Financial instruments - presentation
- IFRS 9, Financial instruments
- IAS 39, Financial instruments - recognition and measurement
- IFRS 7, Financial instruments: disclosuresIFRS 2, Share-based payment
- IAS 37, Provisions, contingent liabilities and contingent assets
- IAS 10, Events after the reporting period
- IAS 19, Employee benefits
- IAS 12, Income taxes
- IAS 41, Agriculture
- IFRS 6, Exploration for and evaluation of mineral resources.
6. Group accounting
- IFRS 10, Consolidated Financial Statements
- IAS 27 (revised 2011), Separate financial statementsIFRS 3, Business Combinations
- IAS 28 (revised 2011), Investments in associates and joint ventures
- IFRS 11, Joint arrangements
- IFRS 12, Disclosure of interests in other entities
- IAS 21, The effects of changes in foreign exchange rates
- IAS 29, Financial reporting in hyperinflationary economies.
7. Disclosure standards
- IAS 7, Statement of cash flows
- IAS 24, Related party disclosures
- IAS 33, Earnings per share
- IAS 34, Interim financial reporting
- IFRS 4, Insurance contracts
- IFRS 1, First time adoption of IFRS
- IFRS 8, Operating segments.
8. Principal differences between UK/US GAAP and IFRS
9. Proposals for change