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IFRS: The Starting Point (IFRS 1) Logo cgma

  AICPA Professional Development Staff |   £39.00 - 49.00 |   2018 |   01:30 h |   CGMA Store

The purpose of this course is to familiarise you with the guidance described in IFRS 1, First-time Adoption of International Financial Reporting Standards. IFRS 1 applies when an entity adopts IFRS for the first time.

The standard outlines the guidelines for when to use IFRS 1, exemptions and exceptions for first-time adoption, and presentation and disclosure requirements.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: * Multinational organisations * US-based subsidiaries of foreign parent corporations * US-based parent companies with international subsidiaries that have adopted IFRS * Public companies * Large private companies * Public practice who serve private, public or international companies with audit, preparation, or advisory service
Topics covered:
  • Financial accounting & reporting, Foundational

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