Course Summary
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements.
Topics include:

Internally generated software
Telecommunication licenses
Construction cost of network (financing cost, site selection costs, network planning, dismantling and restoration costs)
Long-lived assets (component approach, start of depreciation, depreciation method and period)
Indefeasible rights of use and capacity arrangements
Impairment indicators in the telecommunication industry
Defining cash generating units
Calculating recoverable amounts
Valuation of handsets
Inventory versus marketing costs
Bundled (or multi-element) arrangements
Handset sales/Sales of modems
Prepaid …