Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.
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Familiarize yourself with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property.
Addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs.
Identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB.
Addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period.
Addresses requirements of IFRS 10, Consolidated Financial Statements.
Addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.