Financial accounting & reporting
Format
Course - Online
Duration
1h
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.
£25.00
VAT calculated on checkout
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 course identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB. This course addresses aspects of the conceptual framework for financial reporting under IFRS, including the following: • The objective of general-purpose financial reporting • Qualitative characteristics of useful financial information • Financial statements and the reporting entity • The elements of financial statements • Recognition and derecognition • Measurement • Presentation and disclosure • Concepts of capital and capital maintenance
This course addresses requirements of IFRS 13, Fair Value Measurement, including the following: • Definition and determination of fair value • Transport and transaction costs • Valuation techniques • The fair value hierarchy • Guidance for financial instruments measured at fair value in accordance with IFRS 9, Financial Instruments • Disclosure requirements
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 toward the purchase of the IFRS Certificate Program.
This Course - Online offers 1 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 |
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Duration: | 1h |
Format: | Course - Online |
Access: | This is a digital product. You will have access to the content for a year after purchase date. |
£25.00
VAT calculated on checkout