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First-Time Adoption of IFRS (IFRS 1) (On-Demand) 2020

Description

This self study course addresses the requirements of IFRS 1, First-Time Adoption of International Financial Reporting, including requirements, purpose, and exemptions.

Format: Audio, Video, Interactive Elements

Learning Objectives
  • Determine whether an entity qualifies as a first-time adopter of IFRS
  • Identify the date of transition to IFRS Identify mandatory and optional exemptions under IFRS 1.
  • Recall the disclosures required by IFRS 1
Major Topics
  • Purpose and scope
  • Transition Exemptions
  • Transactions (for example, share-based payments; leases; foreign currency translation differences; and investments in subsidiaries, associates, and joint ventures)
  • Disclosure requirements
Provider
AICPA - Durham
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend

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

Prerequisites

Determine whether an entity qualifies as a first-time adopter of IFRS Identify the date of transition to IFRS Identify mandatory and optional exemptions under IFRS 1. Recall the disclosures requried by IFRS 1

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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First-Time Adoption of IFRS (IFRS 1) (On-Demand) 2020


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