IFRS: Presentation of Financial Statements (IAS 1) & Events after the Reporting Period (IAS 10) (On-Demand) 2019

Description

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

Learning Objectives
  • Recall the statements and disclosures that compose a set of financial statements.
  • Recognize the format of a complete set of financial statements.
  • Identify the general disclosure requirements for financial statements, taking into consideration offsetting, going concern, comparability, and consistency.
Major Topics
  • 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 and classification.
  • The statement of changes in equity.
  • Notes and comparatives.
  • Adjusting and non-adjusting events after the reporting period and related disclosures.
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
2
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
2
Format
On-Demand

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IFRS: Presentation of Financial Statements (IAS 1) & Events after the Reporting Period (IAS 10) (On-Demand) 2019


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