Institute of Commercial Management | Qualification Subject

Regulatory Framework

Main Topics of Study

This is not available as a Single Subject.

Preparation of the Statement of Profit or Loss

  • The preparation of the statement of profit or loss and other comprehensive income – in accordance with IAS 1

Preparation of the Statement of Financial Position

  • The preparation of the statement of financial position – in accordance with IAS 1

Historical Aspects of Reporting Standards

  • The historical developments and necessity for financial reporting standards

Reporting Standards

  • The study of a number of important specific accounting standards

Recommended Reading

Main Text:

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A student’s guide to International Reporting Standards, Claire Finch, 3rd edition, Kaplan Publishing

Indicative Text:

Alternative Text and Further Reading: