Presentation of Financial Statements (IAS 1) and Events After the Reporting Period (IAS 10)

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 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period, including the following:

• The objective, structure, and content of financial statements
• Overriding concepts such as fair presentation, consistency, materiality, going concern, accrual basis, and offsetting
• The statement of financial position, including line items
• The statement of profit or loss and other comprehensive income, including line items and classification
• The statement of changes in equity
• Notes and comparatives
• Adjusting and nonadjusting events after the reporting period and related disclosures

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.