Presentation of Financial Statements (IAS 1) and Events After the Reporting Period (IAS 10)

Format

Course - Online

Duration

Addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period

Learning outcomes

• Recall the statements and disclosures that compose a complete set of financial statements.
• Recognize the format of a complete set of financial statements.
• Identify the general disclosure requirements for financial statements, taking into consideration offsetting, going concern, comparability, and consistency.

£19.00 (CIMA members only)

£25.00

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Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This self-study course addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period, including the following: • The objective, structure, and content of financial statements • Overriding concepts such as fair presentation, consistency, materiality, going concern, accrual basis, and offsetting • The statement of financial position, including line items • The statement of profit or loss and other comprehensive income, including line items and classification • The statement of changes in equity • Notes and comparatives • Adjusting and nonadjusting events after the reporting period and related disclosures

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied towards the purchaseof the IFRS Certificate Program.

Who should take this course?

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 2 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	None
Duration:	2h
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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