IFRS: Related Party Disclosures (IAS 24)

Available Anytime
Location: Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
$39.00 Regular Price
Nonmembers
$49.00 Regular Price
Product Code: AI23-IFRSCERT-S
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 24, Related Party Disclosures, including the following:

  • Related party definition and examples
  • Related party transactions
  • Related entities
  • Disclosure requirements

This course includes interactive learning elements and illustrative exercises with solutions.

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

  • Recognize what constitutes a related party.
  • Identify the disclosures required for related party transactions.

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


Prerequisite:

Familiarity with financial reporting and accounting principles under IFRS