This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:
Financial statement presentation and specific disclosure requirements (operating segments, events after the reporting period, statement of cash flows, related party disclosures, changes in accounting policies, changes in accounting estimates, correction of errors, and discontinued operations)
Recognition and measurement of assets (inventories, property, plant and equipment, and intangible assets) including the accounting treatment of impairment of assets and assets held for sale
Also included are discussions of:
Provisions and other liabilities (including …