Delphi Star Training Centre International Financial Reporting Standards ( IFRS) Delphi Star Training Centre
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Price: BHD 164
BHD 182
Instructor led live virtual classroom online. Classes may be individual or in group.
  • Timings: Flexible

Course details

Key areas of the syllabus
  • International sources of authority
  • Elements of financial statements
  • Presentation of accounts and additional disclosures.
  • Preparation of external reports for combined entities, associates, and joint arrangements.
A) International sources of authority.
  • The International Accounting Standards Board (IASB) and the regulatory framework
B) Elements of financial statements
  • Revenue recognition
  • Property, plant, and equipment
  • Impairment of assets
  • Leases
  • Intangible assets and goodwill
  • Inventories
  • Financial instruments
  • Provisions, contingent assets, and liabilities
  • Employment and post-employment benefits
  • Tax in financial statements
  • The effects of changes in foreign currency exchange rates
  • Agriculture
  • Share-based payment
  • Exploration and evaluation expenditures
  • Fair value measurement
C) Presentation of financial statements and additional disclosures
  • Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income, and the statement of changes in equity.
  • Earnings per share
  • Events after the reporting period
  • Accounting policies, changes in accounting estimates, and errors
  • Related party disclosures
  • Operating segments
  • Reporting requirements of small and medium-sized entities (SMEs)
D) Preparation of external financial reports for combined entities, associates, and joint arrangements.
  • Preparation of group consolidated external reports
  • Business combinations – intra-group adjustments
  • Business combinations – fair value adjustments
  • Business combinations – associates and joint arrangements
  • Complete disposal of shares in subsidiaries
  Updated on 19 July, 2024

Eligibility / Requirements

If you are a professional accountant or auditor who works in practice or business and are a member of an IFAC membership body, then you are eligible to take this ACCA financial reporting qualification.
If you are working in practice, but not yet qualified or not a member of an IFAC membership body, then you may still be eligible. You will need to prove that you have one of the following:

  • Two years’ relevant accounting experience and a relevant degree (attracting at least ACCA qualification exemptions for the Applied Knowledge and Corporate and Business Law (LW) exams).
  • Two years ‘relevant accounting experience and an ACCA Certificate in International Financial Reporting.
  •  Three years’ relevant accounting experience.
  •  ACCA affiliate status.

About Delphi Star Training Centre

The Delphi Star Training Institute is a premier corporate training provider dedicated to offering unique, innovative, and effective training solutions. Established with the mission to enhance skills beyond merely meeting manpower requirements, we focus on equipping individuals to thrive in the evolving job market. Our commitment is to deliver the highest quality education, preparing the next generation of business leaders with a global perspective and the adaptability needed for the fast-changing business world.

Our institute is at the forefront of introducing specialized courses and utilizing innovative online interactive techniques. We strive to develop professionals who possess vision, courage, and dedication to drive and manage change.

In today's competitive global job market, professional certifications are crucial for standing out. At Delphi Star Training, we are dedicated to fast-tracking your career and personal growth. Our diverse course offerings cater to various industries and career paths, ensuring alignment with both individual and organizational needs.

We are a leading professional training institute in the Middle East, offering courses in Project Management, HR Training, Accounting & Auditing, Information Technology, Finance, Quality Management, Digital Marketing, and more. Delphi Star provides a unique platform for professionals and academics to gain exceptional knowledge, quality exposure, and opportunities to achieve their career goals.

Our faculty members are driven by a passion for teaching and excel as mentors and facilitators, creating an interactive and enriching learning experience. Additionally, we invite distinguished professionals and academics from the corporate and academic sectors as guest faculty to share their insights with our students.

“Education is not preparation for life; education is life itself.” ~ John Dewey

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