IFRS: Provisions, Contingent Liabilities, and Contingent Assets (IAS 37)
Available Anytime
Location:
Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
Nonmembers
$49.00 Regular Price
Product Code: AI23-IFRSCERT-M
Level: Basic
Vendor: AICPA CPE Division
Field of Study: Accounting
Overview:
This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
This self-study course addresses requirements of IAS 37, Provisions, Contingent Liabilities, and Contingent Assets, including the following:
- Scope and scope exceptions of the standard
- Recognition criteria and measurement bases
- Disclosure requirements
This course includes interactive learning elements, video content, and real-life application through case studies.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.
Objectives:
Learning Outcomes
- Identify the existence of a provision, contingent liability, and a contingent asset
- Identify when to recognize and measure a provision.
- Recognize when a contingent item should be disclosed.
Designed For:
Who Will Benefit
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS