Learning and Training Learning


ACCA Qualification

This course is based on materials of textbooks developed for banks of CIS countries within the scope of EU’s technical assistance projects and materials of the Association of Chartered Certified Accountants (ACCA) used for the IFRS certification. ACCA is the largest and the most rapidly growing international professional accountancy association of more than 131,500 members and 362,000 students from 170 countries of the world. ACCA certified professionals are recognized worldwide as professional and highly qualified accountants and financial specialists. Ninety-five per cent of financial directors of multinationals hold ACCA credentials. This course is available in English and in Russian. 
 
The Russian version of the course is designed for the preparation to the DipIFR examination, which confirms the international qualification of accountants in the field of IFRS. This diploma was designed by the Association of Chartered Certified Accountants (ACCA) for CIS markets, and is fully equivalent to the English-language .ACCA diploma for the F7 Paper.
 
This course is designed for finance directors, chief accountants, managers, economists, specialists from financial analysis, planning, audit, controlling, lending, management accounting and reporting units, who:
  • have appropriate professional education and two years of practical work experience as an accountant, or
  • have written confirmation of their work experience of at least three years in the field of accounting and audit, or
  • a CAP/CIPA certificate.
​As a result of this course, a participant will be in a position to:
  • understand the structure, logic, nature and sequence of international financial reporting standards
  • understand concepts and principles of IFRS profoundly
  • get the “keys” to the major IFRS standards
  • have IFRS standards in single-page diagrams
  • get practical skills of the application of particular IFRS standards
  • get information about new changes in existing standards, and become familiar with the IFRS continuous improvement program
  • get an opportunity for the professional and career development (a step ahead)
  • become more prominent, have opportunities for the personal growth and self-confidence.
The training is interactive and calls for the performance of practical tasks. The specific features of this training course are as follows:
  • the focus on issues faced by bank officers
  • the comprehensive and modular approach toward training
  • exclusive methodological and training materials
  • a short period for the absorption of materials
  • the development of skills in solving tasks
  • revelation of secrets of the successful passing of DipIFR and ACCA examinations.
A lot of attention is paid to the self-directed study and home assignments subsequently checked online. The DipIFR and ACCA (A7) examination includes:
  • a three-hour written exam
  • solution of four problems (with the calculation to theory ratio of 60/40)
  • the passing score is 50 of 100


Module 1: 3 days

Theoretical framework of IFRS

Theoretical framework of IFRS
  • Introduction to IFRS
  • Conceptual Framework for Financial Reporting
  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 40 Investment Property
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 18 Revenue
  • IAS 11 Construction Contracts
  • IAS 38 Intangible Assets
  • IAS 36 Impairment of Assets
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IAS 23 Borrowing Costs
  • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 17 Leases
  • IAS 32, 39, IFRS 7, IFRS 9 Financial Instruments
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period
Monitoring Test: 1 – 1.5 hours


Module 2: 3 days

Theoretical framework of IFRS

Theoretical framework of IFRS
  • IFRS 10,27,3,12 Separate and Consolidated Financial Statements, “Control, Consolidation of the Balance Sheet and Profit and Loss Account
  • IAS 28 Investments in Associates and Joint Ventures
  • IFRS 11 Joint Arrangements
  • IAS 19 Employee Benefits
  • IAS 12 Income Taxes
  • IFRS 2 Share-based Payment
  • IAS 33 Earnings per Share
  • IFRS 13 Fair Value Measurement
  • IAS 2 Inventories
  • IFRS 6 Exploration for and Evaluation of Mineral Resources
  • IAS 41 Agriculture
  • IAS 34 Interim Financial Reporting
  • IAS 24 Related Party Disclosures
  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 8 Operating Segments
  • IFRS for small and medium business
Monitoring Test: 1 – 1.5 hours 


Module 3: 3 days

Practical exercises

Practical aspects of IFRS 
  • Self-study
  • Online assignments check
  • Home study and homework


Module 4: 3 days

Practical exercises

Practical aspects of IFRS
  • Self-study
  • Online assignments check
  • Home study and homework
Trial exam: 3 hours 

IFRS

This course is dedicated to familiarizing accounting, audit and finance specialists with theoretical and practical aspects of IFRS accounting and reporting. 
 
This training course offers participants an opportunity to deepen their theoretical knowledge of IFRS, master practical approaches toward the development of reports using the solution of specific tasks as an example, consider specifics of the IFRS application in the banking sector, and familiarize themselves with the best reporting presentation practices for users. 
 
The training is interactive and calls for the performance of practical tasks. The specific features of this training course include: the focus on issues faced by bank officers, the comprehensive and modular approach toward training, exclusive methodological and training materials, a short period for the absorption of materials.


Module 1: 1 day

IFRS Introduction and Application Practice
  • Conceptual Framework for Financial Reporting
  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 40 Investment Property
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 18 Revenue
  • IFRS 13 Fair Value Measurement
  • IAS 38 Intangible Assets
  • IAS 36 Impairment of Assets
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IAS 23 Borrowing Costs
  • IAS 17 Leases
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period


Module 2: 1 day

Theoretical framework of IFRS

IFRS Theoretical Framework and Application Practice
  • IAS 32, 39, IFRS 7, IFRS 9 Financial Instruments
  • IAS 19 Employee Benefits
  • IAS 33 Earnings per Share
  • IAS 24 Related Party Disclosures
  • IFRS 10,27,3,12 Separate and Consolidated Financial Statements, “Control, Consolidation of the Balance Sheet and Profit and Loss Account
  • IAS 28 Investments in Associates and Joint Ventures
  • IAS 12 Income Taxes
  • IFRS 8 Operating Segments

This course is based on materials of textbooks developed for banks of CIS countries within the scope of EU’s technical assistance projects and materials of the Association of Chartered Certified Accountants (ACCA) used for the IFRS certification. ACCA is the largest and the most rapidly growing international professional accountancy association of more than 131,500 members and 362,000 students from 170 countries of the world. ACCA certified professionals are recognized worldwide as professional and highly qualified accountants and financial specialists. Ninety-five per cent of financial directors of multinationals hold ACCA credentials. This course is available in English and in Russian. 
 
The Russian version of the course is designed for the preparation to the DipIFR examination, which confirms the international qualification of accountants in the field of IFRS. This diploma was designed by the Association of Chartered Certified Accountants (ACCA) for CIS markets, and is fully equivalent to the English-language .ACCA diploma for the F7 Paper.
 
This course is designed for finance directors, chief accountants, managers, economists, specialists from financial analysis, planning, audit, controlling, lending, management accounting and reporting units, who:
  • have appropriate professional education and two years of practical work experience as an accountant, or
  • have written confirmation of their work experience of at least three years in the field of accounting and audit, or
  • a CAP/CIPA certificate.
​As a result of this course, a participant will be in a position to:
  • understand the structure, logic, nature and sequence of international financial reporting standards
  • understand concepts and principles of IFRS profoundly
  • get the “keys” to the major IFRS standards
  • have IFRS standards in single-page diagrams
  • get practical skills of the application of particular IFRS standards
  • get information about new changes in existing standards, and become familiar with the IFRS continuous improvement program
  • get an opportunity for the professional and career development (a step ahead)
  • become more prominent, have opportunities for the personal growth and self-confidence.
The training is interactive and calls for the performance of practical tasks. The specific features of this training course are as follows:
  • the focus on issues faced by bank officers
  • the comprehensive and modular approach toward training
  • exclusive methodological and training materials
  • a short period for the absorption of materials
  • the development of skills in solving tasks
  • revelation of secrets of the successful passing of DipIFR and ACCA examinations.
A lot of attention is paid to the self-directed study and home assignments subsequently checked online. The DipIFR and ACCA (A7) examination includes:
  • a three-hour written exam
  • solution of four problems (with the calculation to theory ratio of 60/40)
  • the passing score is 50 of 100


Module 1: 3 days

Theoretical framework of IFRS

Theoretical framework of IFRS
  • Introduction to IFRS
  • Conceptual Framework for Financial Reporting
  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 40 Investment Property
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 18 Revenue
  • IAS 11 Construction Contracts
  • IAS 38 Intangible Assets
  • IAS 36 Impairment of Assets
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IAS 23 Borrowing Costs
  • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 17 Leases
  • IAS 32, 39, IFRS 7, IFRS 9 Financial Instruments
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period
Monitoring Test: 1 – 1.5 hours


Module 2: 3 days

Theoretical framework of IFRS

Theoretical framework of IFRS
  • IFRS 10,27,3,12 Separate and Consolidated Financial Statements, “Control, Consolidation of the Balance Sheet and Profit and Loss Account
  • IAS 28 Investments in Associates and Joint Ventures
  • IFRS 11 Joint Arrangements
  • IAS 19 Employee Benefits
  • IAS 12 Income Taxes
  • IFRS 2 Share-based Payment
  • IAS 33 Earnings per Share
  • IFRS 13 Fair Value Measurement
  • IAS 2 Inventories
  • IFRS 6 Exploration for and Evaluation of Mineral Resources
  • IAS 41 Agriculture
  • IAS 34 Interim Financial Reporting
  • IAS 24 Related Party Disclosures
  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IFRS 8 Operating Segments
  • IFRS for small and medium business
Monitoring Test: 1 – 1.5 hours 


Module 3: 3 days

Practical exercises

Practical aspects of IFRS 
  • Self-study
  • Online assignments check
  • Home study and homework


Module 4: 3 days

Practical exercises

Practical aspects of IFRS
  • Self-study
  • Online assignments check
  • Home study and homework
Trial exam: 3 hours 

This course is dedicated to familiarizing accounting, audit and finance specialists with theoretical and practical aspects of IFRS accounting and reporting. 
 
This training course offers participants an opportunity to deepen their theoretical knowledge of IFRS, master practical approaches toward the development of reports using the solution of specific tasks as an example, consider specifics of the IFRS application in the banking sector, and familiarize themselves with the best reporting presentation practices for users. 
 
The training is interactive and calls for the performance of practical tasks. The specific features of this training course include: the focus on issues faced by bank officers, the comprehensive and modular approach toward training, exclusive methodological and training materials, a short period for the absorption of materials.


Module 1: 1 day

IFRS Introduction and Application Practice
  • Conceptual Framework for Financial Reporting
  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 40 Investment Property
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 18 Revenue
  • IFRS 13 Fair Value Measurement
  • IAS 38 Intangible Assets
  • IAS 36 Impairment of Assets
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IAS 23 Borrowing Costs
  • IAS 17 Leases
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period


Module 2: 1 day

Theoretical framework of IFRS

IFRS Theoretical Framework and Application Practice
  • IAS 32, 39, IFRS 7, IFRS 9 Financial Instruments
  • IAS 19 Employee Benefits
  • IAS 33 Earnings per Share
  • IAS 24 Related Party Disclosures
  • IFRS 10,27,3,12 Separate and Consolidated Financial Statements, “Control, Consolidation of the Balance Sheet and Profit and Loss Account
  • IAS 28 Investments in Associates and Joint Ventures
  • IAS 12 Income Taxes
  • IFRS 8 Operating Segments