Monday 06 February 2023

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Core IFRS Skills


All assistants with one to two years experience. 


24 - 25 Feb 2018


London - TBC

Fast check-out





Course Information

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

- Prepare financial statements for non-listed enterprises in compliance with the presentation and disclosure requirements of International Standards (IAS 1, 7, 8, 10, 32 (part) and IFRS 5)

- Select and correctly apply accounting methods for recognition and measurement of:

  • Inventories (IAS 2)                                                                                      
  • Construction Contracts (IAS 11)
  • Property, Plant and Equipment (including capitalisation of borrowing costs) (IAS 16 and IAS 23) Revenue (IAS 18)
  • Provisions, Contingent liabilities and Contingent assets (IAS 37)
  • Investment Properties (IAS 40)

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.
After an initial introduction to the standards that deal with the classification, presentation and disclosure of financial statements and elements (IAS 1, IAS 7, IAS 8, IAS 10, IAS 32 (part) and IFRS 5), attendees will be guided through a series of case studies that illustrate the many points of these standards.

The attendees are then guided through the key requirements of a number of core standards (see above), each area once completed being explored with “mini-case studies” that illustrate and cement the principles learnt. These case studies take around 50% of the allotted course time.

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