IFRS – HNI

IFRS

In-Person/Online

5 Days

English/Arabic

Learning Objectives

Recognize how international financial reporting standards (IFRS) are used around the world.
Explain the international financial reporting standards.
Discuss the foundation (IFRSF) / international accounting standards board (IASB) work and how these are being changed.
Examine the fundamental requirements of IFRS on a standard-by-standard basis.
Discuss how to use IFRS in practice.

In-Person/Online

5 Days

English/Arabic

Learning Objectives

Recognize how international financial reporting standards (IFRS) are used around the world.
Explain the international financial reporting standards.
Discuss the foundation (IFRSF) / international accounting standards board (IASB) work and how these are being changed.
Examine the fundamental requirements of IFRS on a standard-by-standard basis.
Discuss how to use IFRS in practice.

Modules

Module 1: The Nature and Operations of the IASB

Structure of the IFRSF/IASB00
Extant standards of the IASB
The framework
The status and use of IFRSs around the world
The IASB roadmap leases
Non-current assets held for sale and discontinued operations

Module 2: Accounting for Assets and Liabilities

Fair value measurement
Financial instruments - presentation
Financial instruments: disclosures
Share-based payment
Provisions, contingent liabilities, and contingent assets
Events after the reporting period
Employee benefits
Income taxes
Agriculture
Exploration for and evaluation of mineral resources

Module 3: Disclosure Standards

Statement of cash flows
Related party disclosures
Earnings per share
Interim financial reporting
Insurance contracts
First time adoption of IFRS
Operating segments

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