On-Demand


22.5 CPE

IFRS Certificate Program (On-Demand) 2023

On-Demand
22.5 CPE

Learning Objectives

  • Recognize the underlying concepts and principles of IFRS.
  • Identify the required format and content of a complete set of financial statements, including required footnote disclosures
  • Identify the presentation and disclosure requirements of a statement of cash flows, including the proper classification of operating, financing, and investing activities.
  • Indicate and apply the requirements of new standards on revenue recognition (IFRS 15) and leases (IFRS 16).
  • Identify the classification, recognition, measurement, and disclosure of common financial statement assets and liabilities.
  • Identify and account for an impairment loss with respect to a nonfinancial asset.
  • Recall required disclosures for related parties and events after the reporting period.
  • Recognize the accounting treatment applied to share-based payments and employee benefits.
  • Recall accounting requirements for business combinations, joint arrangements, and investments in associates.
  • Identify and calculate tax amounts to be recognized in the financial statements.
  • Recall the accounting requirements applicable to entities that transact in or keep accounting records in foreign currency.
  • Indicate how to measure fair value when required by IFRS standards.

CPE Credits Available

22.5 CPE
22.5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None.

Intended Audience

CPAs in Public Practice who perform Audits and Accountants who prepare Financial Reports and work in the following areas:

Multinational organizations
U.S.-based subsidiaries of foreign parent corporations
U.S.-based parent companies with international subsidiaries that have adopted IFRS
Public companies
Large private companies
Public practice who serve private, public or international companies with audit, preparation, or advisory service

Provider

AICPA - Durham

This can not be purchased at this time.