Foreign Exchange Rates (IAS 21) (On-Demand) 2019

Description

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

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
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

Familiarity with financial reporting and accounting principles under IFRS.

Advanced Preparation

None.

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

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$39.00

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$49.00
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Foreign Exchange Rates (IAS 21) (On-Demand) 2019


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