Lebanese Association of Certified Public Accountants
Exams' Program 2018
International Financial Reporting Syllabus
INTRODUCTION
IAS 1 - Presentation of Financial Statements – Disclosures
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
INCOME
IFRS 15 Revenue from Contracts with Customers
ASSETS
IAS 2 - Inventory
IAS 16 - Property, Plant and Equipment
IFRS 16 - Leases
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
IAS 23 - Borrowing Costs
IAS 38 - Intangible Assets
IAS 40 - Investment Property
IAS 41- Agriculture
IAS 36 - Impairment of Assets
IFRS 6 - Exploration for and Evaluation of Mineral Resources
LIABILITIES
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
IAS 19 - Employees Benefits
IFRS 2 - Share-based Payment
IAS 12 - Income Taxes
GROUP ACCOUNTS
IAS 27- Separate Financial Statements and Consolidated Statement of Financial Position
IFRS 3 - Business Combinations
IAS 28 - Investments in Associates
IFRS 10 - Consolidated Financial Statements
IFRS 11- Joint Arrangements
IAS 21 - The Effects of Changes in Foreign Exchange Rates
DISCLOSURE AND ANALYSIS
IAS 33 - Earning per share
IFRS 8 - Operating Segments
IFRS 5 - Non-current Assets held for Sale and Discontinued Operations
IAS 10 - Events After the Reporting Period
IAS 24 - Related Party Disclosure
IAS 34 - Interim Financial Reporting
IFRS 1 - First-time Adoption of International Financial Reporting Standards