THE NATURE & OPERATIONS OF THE IASB
- The origins of the International Accounting Standards
- Board (IASB®, ‘the Board’)
- The structure of the IFRS Foundation
- International Accounting Standards (IAS® Standards), and International Financial Reporting Standards
- (IFRS® Standards) that are currently in issue
- The purpose of financial statements – The Conceptual
- Framework for Financial Reporting
THE STATUS & USE OF IFRS’s AROUND THE WORLD
- A brief summary of the adoption of International
- Financial Reporting Standards (IFRS® Standards) in different jurisdictions
- The growth of the International Accounting Standards
- Board (IASB®, ‘the Board’) and IFRS Standards
- IFRS Standards and small and medium-sized entities
PRESENTATION & PROFIT
- IAS 1, Presentation of financial statements
- IFRS 15, Revenue from contracts with customers
- IAS 8, Accounting policies, changes in accounting estimates and errors
ACCOUNTING FOR ASSETS & LIABILITIES – PART 1
- IAS 16, Property, plant and equipment
- IAS 38, Intangible assets
- IAS 40, Investment property
- IAS 36, Impairment of assets
- IAS 23, Borrowing costs
- IAS 20, Accounting for government grants and disclosure of government assistance
- IAS 2, Inventories
- IFRS 16, Leases
- IFRS 5, Non-current assets held for sale and discontinued operations
ACCOUNTING FOR ASSETS & LIABILITIES – PART 2
- IFRS 13, Fair value measurement
- IAS 32, Financial instruments: presentation
- IFRS 9, Financial instruments: recognition and measurement
- IFRS 7, Financial instruments: disclosures
- IAS 37, Provisions, contingent liabilities & contingent assets
- IAS 10, Events after the reporting period
- IAS 19, Employee benefits
- IAS 12, Income taxes
- IFRS 2, Share-based payment
- IAS 41, Agriculture
- IFRS 6, Exploration for and evaluation of mineral resources
GROUP ACCOUNTING
- IFRS 10, Consolidated financial statements
- IAS 27 (revised 2011), Separate financial statements
- IFRS 3, Business combinations
- IAS 28 (revised 2011), Investments in associates and joint ventures
- IFRS 11, Joint arrangements
- IFRS 12, Disclosure of interests in other entities
- IAS 21, The effects of changes in foreign exchange rates
- IAS 29, Financial reporting in hyperinflationary economies
DISCLOSURE STANDARDS
- IAS 7, Statement of cash flows
- IAS 24, Related party disclosures
- IAS 33, Earnings per share
- IAS 34, Interim financial reporting
- IFRS 4, Insurance contracts
- IFRS 1, First time adoption of IFRS
- IFRS 8, Operating segments
PRINCIPAL DIFFERENCES BETWEEN UK/US GAAP & IFRS
- Convergence of IFRS Standards with US GAAP
- Convergence of IFRS Standards with UK GAAP
- The work plan of the International Accounting
- Standards Board (IASB®, ‘the Board’) operations
IMPORTANT CERTIFICATION NOTES:
- Six months online access to course materials and assessment
- The fees cover two attempts to re-sit for the assessment
- One-hour exam with multiple-choice questions
- Delegates will sit for the exam at the end of the course
