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Deeper IFRS topics: financial instruments, deferred tax, consolidation, fair value hierarchy, and judgment areas. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Core standards: revenue (IFRS 15), leases (IFRS 16), inventories (IAS 2), PPE (IAS 16), and presentation. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
What IFRS is, the Conceptual Framework, and core recognition ideas. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Quality of earnings, consolidations, EPS, segment reporting, and analytical use of statements. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Links between statements, working capital, classifications, and indirect-method cash flows. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Purpose and structure of the balance sheet, income statement, and cash flow statement. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Complex postings: allowances, FX, intercompany, cut-off, suspense, and period-end quality checks. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Adjusting entries, accruals, prepayments, control accounts, and bank reconciliation. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
Double-entry basics: journals, ledgers, debits/credits, and everyday postings. Mix of single-answer and multiple-answer items; multi-select questions ask you to select every correct statement.
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