Course Objective

This course is designed to provide an understanding of the international standards that are currently in place with the use of financial statements. The course will cover the core IFRSs as well as the new IFRSs that have been issued and effective from 2013 onwards.


Who Should Attend?

Financial Analysts, Accountants, Financial Regulators, Portfolio Managers, Securities Analysts, Credit/Investment Analysts, Auditors.


Prerequisite Courses

None


Course Overview

• Global move towards IFRS
• Conceptual framework and foundation of IFRS
• Financial statement elements: assets, liabilities, equity, income and expenses
• Accounting Policies, change in accounting estimates
• Provisions, Contingent Liabilities & Assets
• IFRS 1: First time Adoption
• IFRS 2: Share-based Payments
• IFRS 3: Business Combinations
• IFRS 5: Assets Held for Sale
• IFRS 7 & 9: Financial Instruments
• IFRS 8: Operating Segments
• IFRS 10: Consolidated Financial Statements
• IFRS 11: Joint Arrangements
• IFRS 12: Disclosure of Interests in Other Entities
• IFRS 13: Fair Value Measurement


Course Materials

Course notes, handouts