Certificate Course on Accounting Standards (IAS/IFRS) 23 Feb – 5 Mar 2020 (10 days)

Objective:  To enable the participants to understand the recognition, measurement, presentation and disclosure requirements as specified by IASs and IFRSs in the preparation and presentation of published financial statements.

Course contents:

Module	Topic
Module 01	Introduction to IASs and IFRSs The Conceptual Framework The Regulatory Framework GAAP vs IFRS International adoption of IFRS IAS 1 – Presentation of Financial Statements
Module 02	IFRS 17- Insurance Contracts IFRS 16 – Leases IFRS 2 – Share Based Payment
Module 03	IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 – Events After the Reporting Period IAS 24 – Related Party Disclosures
Module 04	IAS 12 – Income Taxes IAS 21– The Effects of Changes in  Foreign Exchange Rates IFRS 13 – Fair Value Measurement
­­­­­Module 05	IAS 16 – Property, Plant and Equipment IAS 40 – Investment Property IAS 2   –  Inventories
Module 06	IAS 33 – Earnings Per Share IAS 37 – Provision Contingent Liabilities and Contingent Assets IAS 23 – Borrowing Costs IAS 36 – Impairment of Assets IAS 20 – Accounting for Government Grants and Disclosures
Module 07	IFRS 5 – Non-current Assets held for Sale and Discontinued Operations IAS 38 – Intangible Assets IFRS 15 — Revenue from Contracts with Customers
Module 08	IFRS 3 – Business Combinations IFRS 10 – Consolidated Financial Statements IAS 28 – Investments in Associates and Joint Ventures (2011)
Module 09	IFRS 8 – Operating Segments IAS 34 –  Interim Financial Reporting   IAS 19 – Employee Benefits (2011) IFRS 6 – Exploration for and Extraction of Mineral Resources
Module 10	IAS 32 – Financial Instruments: Presentation IAS 39 – Financial Instruments: Recognition and Measurement IFRS 7 – Financial Instruments: Disclosures IFRS 9 – Financial Instruments