This 30-day, 24 CPE credit hour e-learning course is a step-by-step overview of the major technical issues involved in IFRSs and the critical differences between IFRSs and US GAAP. The program is presented using financial statements, case studies, and extensive examples.
Course topics include:
Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, statement of cash flows, accounting policies/changes in estimates/errors, discontinued operations)
Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets …