• Unit 01:External Financial Statements and Revenue Recognition
• Unit 02: Measurement. Valuation. And Disclosure: Investments and Short-term Items
• Unit 03: Measurement. Valuation. And Disclosure: long-term Items

• Unit 04: Cost Management Concepts.
• Unit 05: Cost Accumulation Systems.
• Unit 06: Cost Allocation Techniques.
• Unit 07: Operational Efficiency and Business Process Performance.

• Unit 10: Cost and Variance Measures.
• Unit 11: Responsibility Accounting and Performance Measures.

• Unit 12: Internal Control – Risk and Procedures for Control.
• Unit 13: Internal Control – Internal Auditing and System Controls.

• Unit 01: Ethics for the Organization and Basic Financial Statements.
• Unit 02: Ratio Analysis.
• Unit 03: Profitability Analysis and Analytical Issues.

• Unit 04: Investment Risk and Portfolio Management.
• Unit 05: Financial Instruments and Cost of Capital.
• Unit 06: Managing Current Assets.
• Unit 07: Raising Capital, Corporate Restructuring, and International Finance.

• Unit 08: CVP Analysis and Marginal Analysis.
• Unit 09: Decision Analysis and Risk Management.

• Unit 10: Investment Decisions.

• The origins of the International Accounting Standards Board (IASB^®, 'the Board')
• The structure of the IFRS Foundation
• International Accounting Standards (IAS^® Standards), and International Financial Reporting Standards (IFRS^® Standards) that are currently in issue
• The purpose of financial statements – The Conceptual Framework for Financial Reporting.

• A brief summary of the adoption of International Financial Reporting Standards (IFRS^® Standards) in different jurisdictions
• The growth of the International Accounting Standards Board (IASB^®, 'the Board') and IFRS Standards
• IFRS Standards and small and medium-sized entities.

• IAS 1, Presentation of financial statements
• IFRS 15, Revenue from contracts with customers
• IAS 8, Accounting policies, changes in accounting estimates and errors.

• IAS 16 Property, Plant and Equipment
• IAS 40 Investment Property
• IAS 23 Borrowing Costs
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

• IAS 38 Intangible Assets
• IAS 36 Impairment of Assets
• IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
• IAS 2 Inventories

• IFRS 16 Leases
• IAS 41 Agriculture
• IFRS 5 Exploration and Evaluation of Mineral Resources

• IAS 32 Financial Instruments: Presentation
• IFRS 9 Financial Instruments
• IFRS 7 Financial Instruments: Disclosures
• IFRS 13 Fair Value Measurement
• IFRS 4 and IFRS 17 Insurance Contracts

• IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• IAS 19 Employee Benefits
• IAS 12 Income Taxes
• IFRS 2 Share-based Payment

• IFRS 10 Consolidated Financial Statements
• IAS 27 Separate Financial Statements
• IFRS 3 Business Combinations

• IFRS 11 Joint Arrangements
• IAS 28 Investments in Associates and Joint Ventures
• IFRS 12 Disclosure of Interests in Other Entities
• IAS 21 The Effects of Changes in Foreign Exchange Rates
• IAS 29 Financial Reporting in Hyperinflationary Economies

• IAS 7 Statement of Cash Flows
• IFRS 8 Operating Segments
• IAS 24 Related Party Disclosures
• IAS 33 Earnings Per Share
• IAS 34 Interim Financial Reporting
• IAS 10 Events after the Reporting Period
• IFRS 1 First-time Adoption of IFRS

• Convergence of IFRS Standards with US GAAP
• Convergence of IFRS Standards with UK GAAP
• The work plan of the International Accounting Standards Board