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Technical

IFRS: Presentation of Financial Statements (IAS 1) & Events After the Reporting Period (IAS 10) Logo aicpa

  $39.00 - 49.00 |   CPE: 2.0 |   AICPA |   Apr 2019 |   Accounting |   AICPA Store
Who Will Benefit
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Learning Objectives
  • Recall the statements and disclosures that compose a complete set of financial statements.
  • Recognize the format of a complete set of financial statements.
  • Identify the general disclosure requirements for financial statements, taking intoconsideration offsetting, going concern, comparability, and consistency.

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period, including the following:

  • The objective, structure, and content of financial statements
  • Overriding concepts such as fair presentation, consistency, materiality, going concern,accrual basis, and offsetting
  • The statement of financial position, including line items
  • The statement of profit or loss and other comprehensive income, including line items andclassification
  • The statement of changes in equity
  • Notes and comparatives
  • Adjusting and nonadjusting events after the reporting period and related disclosures

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Foundational
  • Financial accounting & reporting: Technical: International Financial Reporting Standards, Intermediate

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