Notes of Dip IFRS Exam

Mo3az Ibrahim CMA, IFRS Dip.
Dec-23
1st Question Note Num. STD Num. STD Name
Statements of profit &

IFRS 10 Consolidated
1st note Acquisition between Parent & Subsidiary
2nd note Investment income
loss
3rd note Intra group trading
4th note Convertible loan
2nd Question
1st note IAS 19 Empolyee benefits
2nd note IAS 2, IAS 10 Inventory , Events after reporting date
3rd note IAS 32 EPS
4th note Ethics
3rd Question
1st note IAS 12 Income tax
4th Question
1st note IFRS 13 Fair Value
2nd note IAS 16, IAS 40 PPE , Investment property
3rd note IAS 38 , IFRS 3 Intangible asset , Business combination
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Jun-23
Statements of profit & loss

Acquisition & Disposal of Investment
2nd note
(will be treated as per IFRS 5) because it consider as major line of business
3rd note Intra group trading
4th note Investment income
2nd Question
1st note IAS 16 Property , plant & equipment
2nd note IAS 23 Borrowing cost
3rd note IAS 37 Provisions , contingent asset & contingent liability
4th note Ethics
3rd Question
1st note IFRS 15 Revenue from contracts with customer
4th Question
1st note IAS 24 Related party disclosure
2nd note IAS 28 Investment in Associate & Joint venture
IFRS 10 Consolidated Statement of financial position

3rd note
IAS 38 Intangible asset
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Dec-22
Statements of Financial
2nd note Intra group trading
3rd note Position Investment income
4th note Restoration Costs
2nd Question
2nd note IAS 36 Impairment of Assets
3rd note Ethics
3rd Question
1st note IAS 38 Intangible Asset
2nd note IFRS 9 Financial Instruments
3rd note IAS 16 Property plant & Equipment
4th Question
1st note IAS 41 Agriculture
2nd note IAS 10 Events after reporting date
3rd note IAS 21 The Effects of Changes In Foregin Exchange Rate
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Jun-22
Statements of Financial
Position
3rd note Power Plant
4th note convertible Loan
2nd Question
1st note IFRS 2 Share-Based Payment
IAS 16 Property plant & Equipment

2nd note
IAS 12 Income Tax
3rd note Ethics
3rd Question
1st note IAS 19 Empolyee Benefits
2nd note IFRS 15 Revenue from contracts with customer
4th Question
1st note IFRS 10 Consolidated Statements
2nd note IFRS 8 Operating segments
3rd note IAS 40 Investment Property
4th note IAS 1 Presentation of Financial Statements
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Dec-21

Statements of
Consolidated
Profit or Loss
IFRS 10
3rd note Alpha HedgingTransaction
2nd Question
1st note IFRS 5 Disposal of Subsidiary - Non current asset held for sale
IAS 16 Property plant & Equipment

2nd note
IAS 37 Provisions , Contingent liability and contingent asset
3rd note Ethics
3rd Question
2nd note IFRS 16 Accounting for lease
4th Question
1st note Conceptual frame work
2nd note IAS 38 Intangible asset
3rd note IFRS 8 Operating segment
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Jun-21
Statements of financial
position
3rd note Loan
2nd Question
1st note IFRS 16 Accounting for lease
2nd note IAS 16&21 Property plant and Equipment&the effects of changes of foreign exchange rate
3rd note IAS 33 Eaning per share
3rd Question
3rd note IFRS 3 Business Compination
4th Question
1st note SMEs
IFRS 10 Consolidated Statements

2nd note
IAS 28 Investment in Assoiciate
3rd note IAS 8 - 2 Accounting Policies, Changes in Accounting Estimates and Errors - Inventory
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Dec-20
Statements of financial
position
3rd note Impairment review
4th note Retirement Plan
2nd Question
1st note IFRS 9 Issue of convertible Loan
3rd note IAS 16 Property plant & Equipment
3rd Question
1st note IFRS 2 Share-based payment
2nd note IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
3rd note IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
4th Question
1st note IFRS 6 Exploration for and Evaluation of Mineral Resources
2nd note IAS 10 Events after the Reporting Period.
3rd note IFRS 1 First-time Adoption of International Financial Reporting Standards.
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Jun-20
Statements of profit or loss

3rd note Alpha’s other investments
4th note Revaluation of property, plant and equipment (PPE)
5th note share based payment
2nd Question
1st note IFRS 3 -IAS 36 business Combination
IAS 37 , IAS 21 ,
3rd note Provisions , Effect of change in Foreign exchange rate, Financial Instruments
IFRS 9
3rd Question
1st note IAS 12 Income Tax
2nd note IAS 41 Agriculture
4th Question
1st note IFRS 16 Accounting for Lease
2nd note IFRS 8 Operating segment
3rd note IAS 24 Related Party Disclosures
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Dec-19
1st note A;phas investment in beta
Statements
3rd note Long Term Borrowings
4th note Pension liability
2nd Question
1st note IFRS 9 Financial Instruments
2nd note IFRS 11 Joint Arrangements
3rd Question
1st note IFRS 15 Revenue from contracts with customer - Three Cases
4th Question
1st note Inconsistencie
2nd note IAS 37 Provisions, Contingent Liabilities and Contingent Assets
3rd note IFRS 1 Presentation of Financial Statements
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Jun-19

1st note Acquisition between Parent & Subsidiary--impairment of goodwill

3rd note Long Term Borrowing
4th note Pension liability
5th note Alpha revrnue
6th note intangible Assets
7th note Alphas investment income
8th note Alphas investment gamma
9th note Alphas portfolio of equity investment
2nd Question
2nd note IAS 21 The Effects of Changes In Foregin Exchange Rate
3rd Question
1st note IFRS 2 Share-Based Payment
4th Question
1st note IAS 41 Agriculture.
3rd note IAS 37 Provisions, Contingent Assets and Contingent Liabilities
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Dec-18

2nd note Acquisition of Associate
Statements
3rd note Acquisition between Parent & Subsidiary & Disposal
4th note Intra group trading
5th note Proprty Lease
2nd Question
1st note IAS 16 - 21 Property plant And Equipment -The Effects of Changes In Foregin Exchange Rate
2nd note IAS 37 Provisions, Contingent Assets and Contingent Liabilities
3rd note IAS 36&21 Impiarment of assets&the effects of change in foreign exchange rate
3rd Question
1st note IAS 33 Earnings per Share
4th Question
1st note IAS 40 - 19 Investment Property - Property plant and Equipment
2nd note IAS 38 Intangible Assets.
3rd note IAS 37 Provisions, Contingent Assets and Contingent Liabilities
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Jun-18


2nd note Acquisition between Parent & Subsidiary
3rd note Disposal of Subsidiary Gamma
4th note Intra group trading
5th note Leased Asset
7th note Retirement benefit plan
2nd Question
1st note IAS 16 - 21 Property plant And Equipment -The Effects of Changes In Foregin Exchange Rate
2nd note IAS 2 - 21 Inventory - The Effects of Changes In Foregin Exchange Rate
3rd Question
4th Question
1st note IFRS 8 Operating Segments
2nd note IAS 16 Property plant and Equipment
3rd note IAS 38 Intangible Assets.
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Dec-17

1st note Summary of Alpha’s investments

2nd note Acquisition between Parent & Subsidiary
3rd note Acquisition between Parent & Subsidiary - During the year
4th note Other equity investments by Alpha
5th note Trade receivables and payables
6th note Share-based payment
7th note Long-term borrowing
2nd Question
1st note IAS 19 Empolyee benefits
2nd note IAS 16 - 37 Property plant & Equipment - Provisions
3rd Question
1st note IFRS 16 Accounting for Lease
4th Question
1st note IFRS 9 Financial Instruments.
2nd note IAS 12 Income Taxes
3rd note IFRS 10 Consolidated Financial Statements
4th note IAS 24 Related Party Disclosures
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Jun-17

2nd note Acquisition between Parent & Subsidiary - During the year
3rd note Intra-group trading
4th note Decommissioning provision
6th note Cash flow hedge
2nd Question
2nd note IFRS 11 joint arrangement
3rd note IFRS 9 Financial Instruments
3rd Question
1st note IAS 1 Presentation of Financial Statements
2nd note IAS 16&38 Property plant & Equipmrnt--Intangible Assets
3rd note IFRS 16 Accounting for Lease
4th Question
1st note IFRS 1 First Time Adoption of International Financial Reporting Standards.
2nd note IFRS 9 Financial Instruments.
3rd note IFRS 2 Share-based Payment,
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Dec-16

2nd note Impairment review of Goodwill
Statements
4th note Trade Receivable and payable
5th note Provisions
2nd Question
2nd note IFRS 15 IAs 21 Revenue from contracts with customer - Effect of Froregin currency exchange rate
3rd note IFRS 2 Share Based Payments
3rd Question
1st note IFRS 9 Financial Instrument
4th Question
1st note IAS 24 Related Party Disclosures
2nd note IAS 16 Property,Plant and Equipment (PPE).
3rd note IAS 38 Intangible Assets.
4th note Listed entity Standard exclusive (operating segment - Earning per share)
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Jun-16


3rd note Intra-group trading
4th note Revenue of Alpha
5th note Other Investment
7th note Bond Issue
2nd Question
1st note IFRS 2 Share based Payments
2nd note IAS 37 Provisions, contingent asset & Liability
3rd note IAS 24 Related party Disclosure
3rd Question
1st note IAS 12 Income Taxes.
4th Question
2nd note IAS 41 Agriculture
3rd note IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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Dec-15


2nd note Impairment review of Goodwill
4th note Other Investment
5th note Intra-group sale of inventories
7th note Provision
8th note Long-term borrowings
2nd Question
1st note IAS 40&IFRS16 Investment property&lease
2nd note IAS 21 The Effect of Froegin Exchange rate
3rd note IFRS 2 equity settled share based payment
3rd Question
1st note IFRS 15 Revenue from Contracts with Customers
4th Question
IFRS 6 Exploration for and Evaluation of Mineral Resources
1st note
IAS 8 - 16 - 38 Accounting Policies - PPE - Intangible asset
2nd note IAS 8 Non - Current asset held for Sale and Discontinued Operations.
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Jun-15

3rd note Other investments
4th note Inter-company sale of inventories
6th note Provision
7th note Long-term borrowings
2nd Question
1st note IFRS9 Financial Instruments
2nd note IFRS 16 Accounting for lease
3rd note IAS 8 Event after the reporting date
3rd Question
1st note IFRS 2 share based payment
4th Question
2nd note SMEs IFRS for small and medium sized entities
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Notes of Dip IFRS Exam

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Notes of Dip IFRS Exam

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Mo3az Ibrahim CMA, IFRS Dip.

1st Question Note Num. STD Num. STD Name

Statements of profit &

2nd note Investment income

4th note Convertible loan

2nd note IAS 2, IAS 10 Inventory , Events after reporting date

3rd note IAS 32 EPS

4th note Ethics

2nd note IAS 16, IAS 40 PPE , Investment property

3rd note IAS 38 , IFRS 3 Intangible asset , Business combination

1st Question Note Num. STD Num. STD Name

Statements of profit & loss

3rd note Intra group trading

4th note Investment income

2nd note IAS 23 Borrowing cost

3rd note IAS 37 Provisions , contingent asset & contingent liability

4th note Ethics

2nd note IAS 28 Investment in Associate & Joint venture

IFRS 10 Consolidated Statement of financial position

1st Question Note Num. STD Num. STD Name

2nd note Intra group trading

3rd note Position Investment income

4th note Restoration Costs

2nd note IAS 36 Impairment of Assets

3rd note Ethics

2nd note IFRS 9 Financial Instruments

3rd note IAS 16 Property plant & Equipment

2nd note IAS 10 Events after reporting date

3rd note IAS 21 The Effects of Changes In Foregin Exchange Rate

1st Question Note Num. STD Num. STD Name

2nd note Intra group trading

4th note convertible Loan

IAS 16 Property plant & Equipment

3rd note Ethics

2nd note IFRS 15 Revenue from contracts with customer

2nd note IFRS 8 Operating segments

3rd note IAS 40 Investment Property

4th note IAS 1 Presentation of Financial Statements

1st Question Note Num. STD Num. STD Name

3rd note Alpha HedgingTransaction

IAS 16 Property plant & Equipment

3rd note Ethics

2nd note IFRS 16 Accounting for lease

2nd note IAS 38 Intangible asset

3rd note IFRS 8 Operating segment

1st Question Note Num. STD Num. STD Name

3rd note Loan

3rd note IAS 33 Eaning per share

2nd note IFRS 9 Financial Instruments

3rd note IFRS 3 Business Compination

IFRS 10 Consolidated Statements

1st Question Note Num. STD Num. STD Name

2nd note Intra group trading

4th note Retirement Plan

3rd note IAS 16 Property plant & Equipment

2nd note IAS 10 Events after the Reporting Period.

3rd note IFRS 1 First-time Adoption of International Financial Reporting Standards.

1st Question Note Num. STD Num. STD Name

Statements of profit or loss

3rd note Alpha’s other investments

4th note Revaluation of property, plant and equipment (PPE)

5th note share based payment

2nd note IAS 41 Agriculture

2nd note IFRS 8 Operating segment