IFRS: Finanical Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, IAS 7)

Printer Friendly
Text Size: A A A A
 
Back New Search

Overview

2.0 Credits
ONLINE

The purpose of this course is to familiarize you with the accounting policies as described in IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows;and IAS 34, Interim Reporting.

Objectives

  • Describe the statements and disclosures that comprise a complete set of IFRS financial statements.
  • Explain the format of the each of the following financial statements:

           --Statement of financial position
           --Statement of profit or loss and other comprehensive income;
           --Statement of changes in equity;
           --Statement of cash flows

  • Prepare the proper disclosures for the financial statements.
  • Distinguish adjusting from non-adjusting events after the reporting date of the financial statements.
  • Determine appropriate disclosures for events after the reporting date of the financial statements.
  • Identify the reporting requirements for interim financial statements.

Major Topics

 

Designed For

 

Add to Cart