Learning Objectives
- Recognize how international financial reporting standards (IFRS) are used around the world.
- Explain the international financial reporting standards.
- Discuss the foundation (IFRSF) / international accounting standards board (IASB) work and how these are being changed.
- Examine the fundamental requirements of IFRS on a standard-by-standard basis.
- Discuss how to use IFRS in practice.
Modules
- Structure of the IFRSF/IASB00
- Extant standards of the IASB
- The framework
- The status and use of IFRSs around the world
- The IASB roadmap leases
- Non-current assets held for sale and discontinued operations
- Fair value measurement
- Financial instruments – presentation
- Financial instruments: disclosures
- Share-based payment
- Provisions, contingent liabilities, and contingent assets
- Events after the reporting period
- Employee benefits
- Income taxes
- Agriculture
- Exploration for and evaluation of mineral resources
- Statement of cash flows
- Related party disclosures
- Earnings per share
- Interim financial reporting
- Insurance contracts
- First time adoption of IFRS
- Operating segments
Our Partners
