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Financial Accounting - M4: Syllabus at A Glance

This document outlines the syllabus for the Financial Accounting M4 exam, which covers regulatory frameworks, single company financial accounts, and accounting for taxation. The single company section accounts for 85% of the exam and includes standards for non-current assets, liabilities, revenue, and disclosures. The regulatory and conceptual framework makes up 5% while accounting for taxation is 10%. The syllabus was prepared by M. Umar Munir, an FCMA and MS in Finance gold medalist.

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30 views

Financial Accounting - M4: Syllabus at A Glance

This document outlines the syllabus for the Financial Accounting M4 exam, which covers regulatory frameworks, single company financial accounts, and accounting for taxation. The single company section accounts for 85% of the exam and includes standards for non-current assets, liabilities, revenue, and disclosures. The regulatory and conceptual framework makes up 5% while accounting for taxation is 10%. The syllabus was prepared by M. Umar Munir, an FCMA and MS in Finance gold medalist.

Uploaded by

Waleed Javaid
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Financial Accounting ICMAP

FINANCIAL ACCOUNTING – M4
SYLLABUS AT A GLANCE

PART A: Regulatory and Conceptual Framework 05%


1. The conceptual and Regulatory Framework of Financial Reporting

PART B: Single Company Financial Accounts 85%

Non-Current Standards:
1. IAS 16 Property, Plant and Equipment
2. IAS 20 Accounting for Government Grants & Disclosure of Government Assistance
3. IAS 23 Borrowing Costs
4. IAS 36 Impairment of Assets
5. IAS 38 Intangible Assets
6. IAS 40 Investment Property
7. IFRS 16 Leases

Asset/Liability Standards:
8. IAS 2 Inventories
9. IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Revenue Standards:
10. IFRS 15 Revenue from Contracts with Customers

Disclosure Standards:
11. IAS 24 Related Party Disclosures
12. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
13. IFRS 8 Operating Segments
14. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
15. IAS 10 Events After the Reporting Period
16. IAS 1 Presentation of Financial Statements
17. IAS 7 Statement of Cash Flows

Standards Just for Basic Understanding:


18. IFRS 2 Share-based Payment.
19. IFRS 3 Business Combinations.
20. IFRS 09 Financial Instruments.

PART C: Accounting for Taxation 10%


21. IAS 12 Income Taxes

Prepared by: M. Umar Munir (Gold Medalist), FCMA, MS Finance

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