Module 1: Introduction to IFRS & Global Financial Reporting

Explains the purpose, evolution, and global adoption of IFRS. Covers the role of the IASB, benefits of IFRS, and differences between IFRS and local GAAP.

Module 2: IFRS Conceptual Framework & Presentation of Financial Statements

Covers fundamental accounting concepts, qualitative characteristics of financial information, elements of financial statements, and IFRS presentation requirements (IAS 1).

Module 3: IFRS for Assets – Recognition, Measurement & Impairment

Explores IAS standards relating to PPE, intangible assets, inventories, investment property, biological assets, and impairment testing under IAS 36.

Module 4: IFRS for Liabilities, Provisions & Employee Benefits

Covers financial liabilities, provisions, contingent liabilities, deferred tax, employee benefits (IAS 19), leases (IFRS 16), and long-term obligations.

Module 5: Revenue Recognition, Financial Instruments & Complex Transactions

Explains IFRS 15 (revenue from contracts with customers), IFRS 9 (financial instruments), classification, measurement, expected credit loss models, and hedging concepts.

Module 6: Consolidated Financial Statements, Joint Arrangements & Business Combinations

Covers IFRS 10 (Consolidation), IFRS 3 (Business combinations), IFRS 11 (Joint arrangements), associates (IAS 28), non-controlling interests, and goodwill.

Module 7: IFRS Disclosures, Reporting Transparency & Professional Judgement

Focuses on required disclosures, fair value measurement (IFRS 13), significant estimates and judgements, segment reporting, and improving transparency.

Module 8: IFRS Application, First-Time Adoption & Practical Case Studies

Covers IFRS 1 (First-time adoption), transition from local GAAP, implementation challenges, industry case studies, and exam-standard IFRS problem-solving.

• IFRS principles, structure, and international reporting requirements

• Application of IFRS Conceptual Framework in financial reporting

• Recognition and measurement rules for assets and liabilities

• Revenue and financial instruments accounting under IFRS 15 & IFRS 9

• Preparation of consolidated and group financial statements

• IFRS disclosure requirements and professional judgement

• Techniques for transitioning to IFRS from local standards

• Real-world application of IFRS through practical case studies

• Professional accountants and auditors

• Financial reporting officers and controllers

• Compliance and regulatory professionals

• Analysts in finance, banking, and investment sectors

• Graduates pursuing accounting and audit careers

• Professionals transitioning to IFRS-based reporting roles