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Examinable documents for the Diploma in

International Financial Reporting

Financial Reporting The documents listed as being examinable are the latest
that were issued prior to 30th September 2009 and will
Knowledge of the new examinable regulations be examinable in June and December 2010
issued by 30th September will be required in examination sessions.
examination sessions being held in the
following calender year. Documents may be The study guide offers more detailed guidance on the
examinable even if the effective date is in the depth and level at which the examinable documents will
future. be examined. The study guide should be read in
conjunction with the examinable documents list.

Conceptual Framework
Framework for the Preparation and Presentation of IFRS 1 First-Time Adoption of International Financial
Financial Statements Reporting Standards
IFRS 2 Share-Based Payment
International Financial Reporting Standards
IFRS 3 Business Combinations
IAS 1 Presentation of Financial Statements
IFRS 5 Disposal of Non-current Assets and Reporting
IAS 2 Inventories
of Discontinued Operations
IAS 7 Statement of Cash Flows
IFRS 6 Exploration for and Evaluation of Mineral Resources
IAS 8 Accounting Policies, Changes in Accounting
IFRS 7 Financial Instruments: Disclosure
Estimates and Errors
IFRS 8 Operating Segments
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
SIC and IFRIC Interpretations
IAS 12 Income Taxes
SIC-10 Government Assistance - No Specific Relation to
IAS 16 Property, Plant and Equipment
Operating Activities
IAS 17 Leases
SIC-12 Consolidation - Special Purpose Entities
IAS 18 Revenue
SIC-15 Operating Leases - Incentives
IAS 19 Employee Benefits
SIC-31 Revenue - Barter Transactions Involving Advertising
IAS 20 Accounting for Government Grants and
Disclosure of Government Assistance
SIC-32 Intangible Assets - Web Site Costs
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IFRIC-1 Changes in Existing Decommissioning, Restoration
IAS 24 Related Party Disclosures
and Similar Liabilities
IAS 27 Consolidated and Separate Financial Statements
IFRIC-5 Rights to Interest Arising from Decommissioning,
IAS 28 Investments in Associates
Restoration and Environmental Funds
IAS 31 Interests in Joint Ventures
IFRIC-10 Interim Financial Reporting and Impairment
IAS 32 Financial Instruments: Presentation
IFRIC-12 Service Concession Arrangements
IAS 33 Earnings per Share
IFRIC-13 Customer Loyalty Programmes
IAS 34 Interim Financial Reporting
IFRIC-15 Agreements for the Construction of Real Estate
IAS 36 Impairment of Assets
IFRIC-17 Distribution of non cash assets to owners
IAS 37 Provisions, Contingent Liabilities and
Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and
IAS 40 Investment Property
IAS 41 Agriculture