Monday 06 February 2023

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Advanced IFRS Skills

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Course Information

By the end of this course participants should be able to:

  • Prepare financial statements for a first time adopter of IFRS
  • Account for the effects of share-based payment transactions
  • Account for employee benefits
  • Account for deferred taxation, both for single company financial statements and group accounts
  • Account for certain aspects of financial instruments

The standards that are addressed on this module often have considerable impact on entities that extend beyond the financial statements. Many companies will need to explain the volatility that may result from employee benefit and share-based payment accounting, and financial instrument accounting.

There are considerable systems implications for many of these areas (e.g. benefits and hedge accounting). Entities are addressing as a policy issue whether to remunerate staff in different ways and there is the question within Europe about which version of IAS 39 to implement. The course objectives will be met by a combination of lectured sessions covering the key points of the relevant standards, and the hands-on completion under the tutor’s guidance of the various case studies.

  • Four major case studies are worked under tutor guidance during the course, each one lasting for some 3 hours.
  • These cases are supported by initial brief lectures setting out the key points of the standards.
  • Assumed knowledge for the First Time Adoption Case Study includes the basic requirements of the following standards: IASs 2, 8, 10, 16, 17, 19, 32, 36, 37, 38, 40, IFRS 3. For this reason, the First Time Adoption Case Study is undertaken on the afternoon of the first day, after the module on employee benefits has been completed.

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