International Financial Reporting Standards (IFRS)

Course Info

Date: Feb-19-2024

Length: 1 Week

Fees: 1,535

Type: Online

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Fees

  • Mar-18-2024

    1,535

  • Apr-15-2024

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  • May-20-2024

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  • June-17-2024

    1,535

  • July-15-2024

    1,535

  • Aug-19-2024

    1,535

  • Sep-16-2024

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  • Oct-21-2024

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  • Nov-18-2024

    1,535

  • Dec-16-2024

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Course Details

Course Outline

5 days course

 

Introduction to IFRSs

 

  • Brief history of IFRSs
  • Conceptual Framework

 

Content of IFRS Financial Statements

 

  • Presentation of financial statements (IAS 1)
  • Statement of cash flows (IAS 7)
  • Accounting policies, changes in accounting estimates and errors (IAS 8)
  • Discontinued operations (IFRS 5)
  • Events after the reporting period (IAS 10)
  • Operating segments (IFRS 8)
  • Related party disclosures (IAS 24)
  • Interim financial reporting (IAS 34)
  •  value measurement (IFRS 13)

 

Assets

 

  • Inventories (IAS 2)
  • Property, plant & equipment (IAS 16)
  • Borrowing costs (IAS 23)
  • Intangible assets (IAS 38)
  • Investment property (IAS 40)
  • Impairment of assets (IAS 36)

 

Liabilities

 

  • Leases (IFRS 16)
  • Employee benefits (IAS 19)
  • Provisions, contingent liabilities and contingent assets (IAS 37)
  • Share-based payment (IFRS 2)

 

Financial Instruments

 

  • Financial assets and liabilities, hedging and derivatives (IAS 32, IAS 39, IFRS 9)
  • Financial instrument disclosures (IFRS 7)

 

Income Taxes

 

  • Income taxes (IAS 12)

 

Revenue

 

  • Revenue from Contracts with Customers (IFRS 15)

 

Foreign Currency Issues

 

  • The effects of changes in foreign exchange rates (IAS 21)

 

Business Combinations, Consolidations, Associates & Joint Arrangements

 

  • Business combinations (IFRS 3)
  • Consolidated financial statements (IFRS 10)
  • Separate financial statements (IAS 27)
  • Investments in associates and joint ventures (IAS 28)
  • Joint arrangements (IFRS 11)
  • Disclosure of interests in other entities (IFRS 12)

 

Transitioning to IFRSs

 

  • First-time adoption of IFRSs (IFRS 1)

 

 Expected Future Developments

 

  • ASB Work Plan

Course Video