Course Description

This eLearn aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental accounting and reporting processes. Our instructors - experts in IFRS - designed the professional materials according to the IFRS Framework and the IAS 1 Presentation of financial statements standards currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment.

Course Structure

The eLearn introduces the following topics:

  • What is IFRS?
  • IFRS Framework
  • IAS 1 Presentation of Financial Statements

Should Attend

This course is intended for professionals in financial and actuarial functions.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

A final quiz will test your knowledge.

Key-Features

This course will enable you to:

  • understand the concept of international financial reporting standards
  • identify main features of the Conceptual Framework
  • understand the qualitative characteristics of useful financial information (fundamental and enhancing)
  • decide whether the standard or the conceptual framework prevail in case they are in conflict with each other
  • understand the definition of control
  • distinguish main accounting considerations and define which are applicable to the primary statements (statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes)
Ongoing
On-demand
45 minutes
Core
eLearn
€30