• Financial Accountants
• External Auditors
• Reporting Analysts
• Close Specialists
• Finance Managers
• Accounting Graduates
• Corporate Accountants

The International Accounting Standards Board and IFRS Accounting Standards

• Understand global standard-setting architecture
• Explain foundation governance structure
• Apply conceptual reporting framework
• Interpret standard-setting due process

IFRS Accounting Standards - global convergence and continued development

• Review global standards adoption
• Track continuing standards development
• Compare jurisdictional reporting convergence
• Assess updates affecting reporting practice

Revenue, presentation and profit

• Apply financial statement presentation
• Account for customer revenue
• Handle policies estimates and errors
• Evaluate performance reporting implications

Accounting for non-current assets

• Account for property equipment
• Measure investment property appropriately
• Recognize borrowing cost treatments
• Address depreciation and derecognition treatments

Accounting for assets, impairments and grants

• Account for intangible assets
• Assess impairment and recoverability
• Recognize grants and inventories
• Measure recoverability and impairment reversals

Accounting for leases and specialised assets

• Apply lease accounting requirements
• Account for agricultural activities
• Treat exploration evaluation costs
• Assess recognition and measurement choices

Accounting for financial instruments

• Classify and measure instruments
• Present financial instruments appropriately
• Apply fair value measurement
• Classify and measure instruments appropriately

Accounting for liabilities

• Recognize provisions and contingencies
• Account for employee benefits
• Apply income tax accounting
• Measure provisions and contingencies appropriately

Group accounting – part 1

• Prepare consolidated financial statements
• Account for business combinations
• Prepare separate financial statements
• Eliminate intra-group balances and transactions

Group accounting – part 2

• Account for joint arrangements
• Account for associates ventures
• Handle foreign currency effects
• Handle complex group reporting adjustments

Disclosure standards and first-time adoption

• Prepare cash flow statements
• Apply segment disclosure requirements
• Manage first-time standards adoption
• Prepare transition and disclosure requirements

IFRS Accounting Standards and other reporting frameworks

• Understand smaller-entity reporting standard
• Compare international and US frameworks
• Recognize jurisdictional reporting differences
• Compare reporting framework differences