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Instructor
Bobbe Barnes
Instructor
A recent IFRS Foundation survey found that 144 of 160 profiled jurisdictions require the use of IFRS for all or most companies. With this global acceptance, and as more than 500 foreign companies are reporting to the SEC using IFRS, learn how to read and understand the differences between U.S. GAAP and IFRS financial reports. This course, the first in a three-course series, concentrates on the presentation of financial statements using U.S. GAAP vs IFRS. Analyze U.S. GAAP and IFRS financial reports and outline basic distinctions between the financial reports in the 3-course series. Excerpts from public company financial reports will be reviewed.
• Identify underlying concepts in preparing a financial report
• Observe similarities and differences between IFRS and U.S. GAAP financial statement presentation requirements
• Presentation of financial statements
• Statement of cash flows
• Accounting policies
• Events after reporting period
• Earnings per share
• Interim financial reporting
• Operating segments
• Presentation of financial statements
• Statement of Cash Flows
• Accounting policies
• Events after reporting period
• Earnings per share
• Interim financial reporting
• Operating segments
None.
CPAs, auditors, consultants, and financial and managerial professionals.