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Professional accounting standards

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IFRS Certificate Programme

IFRS is the new global language in the profession – so learn to speak it. More than 120 countries require IFRS, and if you provide financial reporting to any...

Course – Online Professional accounting standards Foundational

IFRS: Property, Plant and Equipment (IAS 16) and Borrowing Costs (IAS 23)

Addresses requirements of IAS 16, Property, Plant and Equipment, and IAS 23, Borrowing Costs.

Course – Online International Financial Reporting Standards Foundational

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

Addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period.

Course – Online International Financial Reporting Standards Foundational

IFRS Insurance Contracts Exposure Draft

The course examines the challenges that will be created by IFRS 9.

Course – Online Professional accounting standards Foundational

Annual Update for Accountants and Auditors

Identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance.

Course – Textbook,   Course – Online Audit Foundational

Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

Fair Value Accounting

Covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of...

Course – Online Fair value Foundational

FRS 102: Financial Instruments

This course looks at sections 11 and 12 of IFRS 102 and explores the accounting policy choices that this area permits for financial instruments.

Course – Online Professional accounting standards Foundational

FRS 101

This course covers the key aspects of FRS 101.

Course – Online Professional accounting standards Foundational

FRS 102: Goodwill and intangibles

This course looks at section 18, intangible assets other than goodwill, and part of section 19 covering goodwill.

Course – Online Professional accounting standards Foundational

Lost and found: Booking liabilities and breakage income for unredeemed gift cards

This article describes FASB’s treatment for gift cards, as prescribed in Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers (Topic 606).

Article Revenue recognition Intermediate

Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets

Ensuring that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.

Report Professional accounting standards Intermediate