This course is designed to help you understand the process of compiling a set financial statements using a final trial balance and other background information and the disclosures required for a set of financial statements.
The key disclosure information from the Accounting Standards will be considered for each of the primary statements, as well as notes relating to the primary statements.
Key topics:
- The form and content of financial statements.
- IAS 1 Presentation of Financial Statements.
- Preparing annual financial statements of:
- The statement of profit or loss and other comprehensive income.
- The statement of financial position.
- The statement of changes in equity.
- The statement of cash flows.
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
- IAS 24 Related Party Disclosures.
- IFRS 7 Financial Instruments: Disclosure.
- IFRS 15 Revenue from Contracts with Customers.
- IFRS 16 Leases.
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets.
- IFRS 12 Disclosures of Interests in Other Entities.
- IFRS 8 Operating Segments.
- IAS 12 Income Taxes.
- IAS 33 Earnings Per Share.
This course consists of one online course, a PDF learning manual and an online assessment.
Want to know more? Click below to view a sample of the learning manual.
