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

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