It is a word which is used to describe an action, state, and occurrence. In french, an auxiliary verb is the first verb in a compound tense. It is either avoir or être.Here, you are learning etre and avoir of singular and plural voyelle.
| English Meaning | Verbs | Présent | Future | Passe Compose |
| Key auxiliaires | ||||
| To have | avoir | ai | aurai | (avoir)eu |
| To be | étre | suis | serai | (avoir)été |
| Singulier | Etre | Avoir |
| Je | suis | j’ai |
| Tu | es | as |
| ll | est | a |
| Elle | est | a |
To refer to previously ongoing and repeated events that are now completely finished.
To express an action that happened often in the past, such as a habit that one has grown out of.
Example:”I used to eat a kiwi while watching the news.” is in French, “Je mangeais un kiwi en regardant les information”
In Describing the past, including things such as time, location, weather, age, physical and emotional conditions or states, attitudes, and desires and other mental experiences.
Actions that occurred while something else happening.
To compare and contrast events in the present with events in past.
To talk about the emotion or abstract qualities of a person/thing in the past or to discuss an irritating quality or subject.
To suggest or ask certain “forceful” question such as, “Si on faisait une promenade”
When phrases like I used to do...and I would do...are used in English.
To conjugate in the imperfect, add the appropriate ending to the imperfect stem.
| Subject | Ending |
| Je | ais |
| Tu | ais |
| ll | ait |
| Nous | ions |
| Vous | iez |
| lls | aient |
| Aller | Être |
| J’allais | J’étais |
| Tu allais | Tu étais |
| ll allait | ll était |
| Nous allions | Nous étions |
| Vous alliez | Vous étiez |
| lls allaient | ll étaient |
| Manger | Commence |
| Je mangeais | Je commençais |
| Tu mangeais | Tu commençais |
| ll mangeait | ll commençait |
| Nous mangions | Nous commenciez |
| Vous mangiez | Vous commenciez |
| lls mangeaient | lls commençaient |
9 December 2016
India 14:30 pm, other's basis below a table. Exam time will be mentioned in the registration docket.
The Diploma in IFRS exams is held concurrently in five different time zones.
Starting times in each of these time zones will be:
Zone 1 - 08:00
Zone 2 - 10:00
Zone 3 - 14:00
Zone 4 - 15:00
Zone 5 - 17:00
100 Marks , 3 hrs written Exam. 4 questions. 1st Question - 40 marks ( On consolidation) balance 3 questions of 20 marks each.
Application Process - Apply online through ACCA website and send supporting documents to
In order to complete the application you will need to provide the following:
proof of any qualifications
proof of identity
passport-style photograph
you will need to complete your application by making your payment by credit/debit card.
The exam fee is £185.According to Indian currency, it would be 19000 INR.
Funds are not collected from credit card authorisations until all supporting documentation is received and considered by ACCA and your application is accepted.
Below are the details which are required during Diploma in IFRS Exam registration
Step 1: ACCA Registration
Surname or Family Name
Forenames
Date of birth
Gender
Nationality
Email address
Step 2: Mailing Address
Country Name
Address
Town
Country State
Country
Postcode ZIP
Telephone(Including area std code)
Step 3: Courses completed
Name of the Examining
Qualification
Course length
Date of awarded/to be awarded
Step 4: Examination Preferences
Choose a cent at which to sit your examination
Step 5: Introductory Source
How did you find about ACCA?
Step 7: Closing Date
Step 8: Fee
Choose a payment method
Step 9:click on Proceed
Step 10: Declaration
Click on checkbox
Step 11: Confirmation
Download pdf confirmation of fees paid
Credit/Debit card
Cheque
Banker's draft
Postal order.
Results : For those appearing for Dec 16 exam, results will be declared before 20th Jan.
Certificate : Results will be displayed on ACCA’s website.
Note: Hardcopy of a certificate will not be sent by ACCA.
Learn Diploma in IFRS from ACCA London
from Rahul Menon World Topper with 88% Marks in Diploma in IFRS June 16 Exam
Few Tips from my exam preparation experience-
Understanding the exam format is of utmost importance to frame your mind for preparation as ACCA clearly spells out what are the marks allotted to Q1-4 (no choice of questions at present) are: 40-20-20-20 marks respectively being the current exam structure.
Examining team guidance is a good read available at ACCA's website .Examiner's reports and approach/past papers/examinable documents /syllabus are important reads as and when we go through our studies in between.
Personally, I followed a strategy of going in a particular order - background of IASB authorities-financial statement components like revenue/PPE/Leases/Government Grants/Borrowing costs/Income Taxes/Financial Instruments-disclosure standards and finally consolidation topics (IFRS 3,10,11,12,IAS 27,28).
Procrastination is something which we will repent, later on, so remove the word from your dictionary! Set your time slots and ensure it done as planned which gives you the ever so important confidence to move ahead in the course study.
Financial statements formats are to be understood for the purpose of Q1 as well as any question which may require extracts from Financial Statements to be presented.
As we tend to focus more on consolidation, I believe it is equally important for conceptual understanding that we do spend enough time for aspects like definitions/explanations of treatments of items in standards. As you all would be knowing we did have questions to define an accounting policy/estimate in our June 2016 paper (they don't require exact words for the marks but it should convey meaning to the examiner as mentioned in the guideline answers).
The topic of financial instruments and new IFRS 15 is gaining popularity in the exam structure too. IFRS 9 was tested in Q1 and a theory for 8 marks in Q4.
As we know, 40% of mark weight age is for consolidation (first question normally), practicing on pen and paper with proper working notes and presentation just like as we would for the exam does the world of good.
I personally did four full question papers under exam conditions of 3h 15 minutes at the same IST times 2:30pm-5 45pm. It may sound awkward, but when you get the benefits it's worth it! However, individually when we practice consolidation questions, that need to be timed as well to strategise our exam plan whether to take up Q1 at the end or not.
The online recordings/material were the main sources though I did read through BPP learning material for few topics like IAS 12/IFRS 6/7/IASB Frameworks.
Extremely vital and important is to attempt the full paper which increases the pass chances definitely and get yourself good scores for the effort you've put in!
As far as a possible write-in points. I've seen ACCA videos where they advise us to leave a lot white spaces in an answer (meaning to write in points) which makes the examiners stop and think 'should I give a mark here'.
Rahul has completed Online Diploma in IFRS Course from MeraSkill a course by RamMohan Bhave Sir. IFRS Exam Details
To learn a new language,the first step is pronunciation. Learn to speak the everyday word. Hence, below are days and months in french. Have an emphasis on how these are written and pronounced. Try to get the pronunciation of days and week in french language.
Monday is Lundi = Lu-jeeh(Here di is pronounced as Jeeh
Tuesday is Mardi = Ma-r-Jeeh
Wednesday is Mercredi = Meh-Cre-Jeeh
Thursday is Jeudi = Ra-Jeeh
Friday is Vendredi = Von-dh-Jeeh
Saturday is Samedi = Sam-Jeeh
Sunday is Dimanche = Zi-Moss
| Days | Pronunciation | Days in French |
| Monday | Lundi | |
| Tuesday | Mardi | |
| Wednesday | Mercredi | |
| Thursday | Jeudi | |
| Friday | Vendredi | |
| Saturday | Samedi | |
| Sunday | Dimanche |
January is Janvier = Zo-vi-e
February is Février = Fe-vi-e
March is Mars = Ma-s
April is Avril = Aa-v-ril
May is Mai = May
June is Juin = Zu-aan
July is Juillet = Ju-li-yet
August is Août = U-ch
September is Septembre = Se-to-m
October is Octobre = Oc-to-b
November is Novembre = No-vom
December is Décembre = De-sem
| Year in English | Pronunciation | Year in French |
| January | Janvier | |
| February | Février | |
| March | Mars | |
| April | Avril | |
| May | Mai | |
| June | Juin | |
| July | Juillet | |
| August | Août | |
| September | Septembre | |
| October | Octobre | |
| November | Novembre | |
| December | Décembre |
Asking for the date · Demander la date
What is the date (today)? Quelle est la date (d'aujourd'hui)
It's [month]. C'est le[month].
The Year 2016 = L’année 2016 but we say for … Years old (age) = 50 ans
Today is Aujourd'hui = O-zon-dhvi
Tonight is Ce Soir = Su-sva
Day before yesterday is Avant-hier = Aa-va-chier
Yesterday is hier = Ier
Tomorrow is demain = Du-Man
Day after tomorrow is Après demain = Aapre-Du-Man
| Past | Present | Future |
| Avant-hier Day before yesterday | Aujourd’hui Today | Demain Tomorrow |
| Hier Yesterday | Ce soir Tonight | Après-demain Day after tomorrow |
| Today is what day? |
Aujourd'hui on est quel jour ?Aujourd’hui c’est quel jour? |
| What day is it today? | Quel jour sommes nous aujourd'hui? Quel jour est-on aujourd'hui? On est quel jour aujourd'hui? |
| Today is [day]. | Aujourd'hui c'est [jour]. Aujourd'hui on est [jour]. |
| It is [day]. | C'est [day]. Nous sommes [day]. On est [day]. |
| Tomorrow is what day? | Demain c'est quel jour ? |
| Tomorrow is [day]. | Demain c'est [jour]. |
|
Sl No |
Point |
Companies Act 2013 |
Companies Act 1956 |
|
1 |
Financial Year |
Companies must have their financial year ending on 31 Mar every year |
Companies were permitted to have financial year ending on a date decide by Company |
|
2 |
Formats of Financial Statement |
Schedule III |
Schedule VI |
|
3 |
Maximum No of Partners |
As per rules, subject to Max 100.currently is 50 . |
10 in banking business and 20 in any other business. |
|
4 |
Max Shareholders in Pvt Ltd Company |
200 excluding past and present employees |
50 excluding past and present employees |
|
5 |
One Person Company (OPC) |
Company which has only one person (natural person) as its member |
Did not exist |
|
6 |
Issue of Share at discount |
Section 53 prohibits issue of shares at a discount However, Section 54 permits issue of ESOPs to its employees at a discount. |
Section 79 permitted issue of shares at a discount. |
|
8 |
Security Premium Reserve |
Utilisation of Securities Premium Reserve is provided in Section 52(2) |
Utilisation of Securities Premium Reserve was provided in Sec 77A and 78 |
|
9 |
Article of Association |
Table F applies where Companies Limited by shares does not adopt their own Articles of Association. |
Table A applied where Companies did not adopt their own Articles of Association. |
|
10 |
Interest in Calls in Arrears |
In the absence of a clause in the Articles of Association, the maximum interest chargeable on Calls-in-arrears is 10% p.a. |
In the absence of a clause in the Articles of Association, maximum interest chargeable on Calls-in-arrears was 5% p.a. |
|
11 |
Interest in Calls in Advance |
In the absence of a clause in the Articles of Association, the maximum interest payable on Calls-in-advance is 12% p.a. |
In the absence of a clause in the Articles of Association, the maximum interest payable on Calls-in-advance was 6% p.a. |
|
12 |
Minimum Subscription |
Sec39 a company shall not allot Securities unless the amount stated in the prospectus as minimum subscription has been subscribed & the sum paid |
Sec 69 the requirement of minimum subscription was with respect to Shares only
|