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CFAP-1 – Topic 4

Assets and other standards (30-35 Hours)


IAS 16 : Property, Plant and Equipment

IAS 38 : Intangible Assets

IAS 40 : Investment property

IAS 36 : Impairment of Assets

IFRIC 01 : Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRS 08 : Operating Segments

IAS 41 : Agriculture

IAS 10 and 37 : Contingencies and Commitments with Events after reporting period

SIC 32 – Intangible Assets – Web Site Costs

IAS 33 : Earnings Per Share

IAS 12 : Income Taxes

IAS 34 : Interim Financial Reporting

IAS 24 : Related Party Disclosures

IAS 19 : Employee Benefits

Specialised FS


Hasnain Badami - TSB Education

Hasnain R. Badami

Hasnain Raza Badami is a qualified Chartered Accountant with cumulative experience of 11+ years in the profession. He also holds a master’s degree in Philosophy – with critical thinking as his area of research interest. His particularly versatile academic background from humanities and business is what makes his classrooms a thoroughly intriguing experience.

Hasnain believes in learning through experience and stories. His real life stories come from his equally diverse experience working in large local and multinational organisations, as well as from training professionals, teachers, and students. More specifically, he has worked with Ernst & Young (Karachi, Dubai and Jeddah offices) and also with Internal Audit function at Engro Polymer before he finally quit Engro to pursue his passion for learning and development work. Presently, he is the co-founder and Director of Ingenium Business solutions that is working in leadership, finance, and digital learning space.