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Hello Sir,
I wanted some clarification regarding followingIn the syllabus IAS is replaced by IFRS throughout, is material within the relevant standard same or changes to IAS/IFRS have also been made by international accounting standards board.
Secondly a new syllabus area E have been added, will only skills regarding that will be tested or any theoretical aspects could be tested too.
Hi,
There have been no changes to the technical content within the FR syllabus. An IAS is the same as an IFRS, there is no difference. Originally all we had were IASs but as standards developed they were replaced by an IFRS instead. So originally leases were governed by IAS 17 but following changes to the standard they are now covered by IFRS 16.
Thanks
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