This course provides you with a comprehensive understanding of specific accounting standards which contain primarily presentation and disclosure requirement.
Description
This course provides you with a comprehensive understanding of specific accounting standards which contain primarily presentation and disclosure requirement. The course has a focus on applying the accounting standards and the skills required to prepare disclosure notes.
Key Topics:
- IAS 1 Presentation of financial statements
- IFRS 7 Financial instruments: Disclosures
- IFRS 8 Operating segments
- IFRS 12 Disclosures of interests in other entities
- IAS 24 Related party disclosures
- IAS 33 Earnings per share
- IAS 34 Interim financial reporting
- Commitments and contingency disclosures
This course consists of one online course, a downloadable PDF learning manual and one online assessment.
Learning objectives
- Apply the requirements of the following accounting standards as relevant to presentation and disclosure:
- IAS 1 Presentation of financial statements
- IFRS 7 Financial instruments: Disclosures
- IFRS 8 Operating segments
- IFRS 12 Disclosures of interests in other entities
- IAS 24 Related party disclosures
- IAS 33 Earnings per share
- IAS 34 Interim financial reporting
- IAS 37 Provisions, contingent Liabilities and contingent Assets – [contingent liabilities and assets only]
- Prepare disclosures notes arising from the above standards
Audience
This course is specifically designed for finance and accounting professionals who are involved in:
- external reporting
- financial management
- management accounting
- financial accounting