Beruflich Dokumente
Kultur Dokumente
Note: There is no change in any syllabus other than ITA, FR - 01, FR - 02 in CAF stage & AFR of CFAP stage.
Introduction to Accounting Financial Reporting - 01 Financial Reporting - 02 Advance Financial Reporting (CFAP)
Effective Date: Autumn 2019 onwards Effective Date: Autumn 2019 onwards Effective Date: Autumn 2019 onwards Effective Date: Summer 2019 onwards
Old Syllabus New Syllabus Old Syllabus New Syllabus Old Syllabus New Syllabus Old Syllabus New Syllabus
Preparation of financial
statements in Preparation of Financial
Introduction to Preparation of component accordance with IFRS Statements in accordance with the
Introduction to accounting accounting of financial statements and its interpretation Consolidation Companies Act 2017 and IFRS IAS - 1 & 7 & Companies Act IAS - 7 (Consolidated)
Closing Entries (Inven) O IAS - 18 Part of IFRS 15 now IAS - 23 Part of FR - 01 syllabus now IFRS - 14 P
Moved to other portion in same
Bank Reconciliation P IFRS - 15 P IAS - 10 & 37 syllabus IAS - 18 (Old IAS) Part of IFRS 15 now
Branch Accounts
Control Accounts O (Exclude Foreign Branch) O IAS - 36 Part of FR - 01 syllabus now IFRS - 15 P
Moved to other portion in same
Rectification of Errors P Partnership O IAS - 8 syllabus IAS - 17 (Old IAS) Part of IFRS 16 now
Preparation of financial
Sole trader financial statements / partnership
statements records Admission O IAS - 41 (Agriculture) IFRS - 16 P
SOFP P Retirement O Ethics and other Areas of IFRS. IAS - 2 O
SOCI P Death O Ethics (100 to 150 & 320) P IAS - 8 O
Accounting for partnership Heading removed Amalgamation O IAS - 10 & 37 IAS - 10 & 37 including IFRIC - 01 IAS - 12 IAS - 12 & SIC 25