This is not available as a Single Subject.  The ICM Graduate Diploma in Accounting & Finance is awarded on completion of all Part 1, Part 2, Part 3 and Part 4 subjects.
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

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