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Exam style

CertIFR

What you need to know about the exam

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Style

CertIFR Exam organized into

25 Multiple Choice Questions
55 minutes


Syllabus

  1. The nature and operations of the IASB
  • Structure of the IFRSF/IASB
  • Extant standards of the IASB
  • The framework
  1. The status and use of IFRSs around the world
  • The use of IFRS around the world
  • The IASB roadmap
  • The annual IASB bound volume and its use
  1. Presentation and profit
  • IAS 1, Presentation of financial statements
  • IFRS 15, Revenue from contracts with customers
  • IAS 8, Accounting policies, changes in accounting estimates and errors
  1. 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 23, Borrowing costs
  • IAS 20, Accounting for government grants and disclosure of government assistance
  • IAS 2, Inventories
  • IAS 17, Leases
  • IFRS 5, Non-current assets held for sale and discontinued operations
  1. Accounting for assets and liabilities – part 2
  • IFRS 13, Fair value measurement
  • IFRS 32, Financial instruments – presentation
  • IFRS 9, Financial instruments
  • IFRS 7, Financial instruments: disclosures
  • IFRS 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

 

  1. Group accounting
  • IFRS 10, Consolidated financial statements
  • IAS 27 (revised 2011), Separate financial statements
  • IFRS 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
  1. 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
  1. Principal differences between UK/US GAAP and IFRS
  2. Proposals for change                                 

Passing Grade

50/100