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Jennifer Louis, CPA, President of Emergent Solutions Group LLC
Jennifer has over 25 years of experience in designing and instructing high-quality training programs in a wide variety of technical and soft skills topics needed for professional and organization.
This instructor has 82 courses »To Access This Course:
There are certain general disclosures that every financial statement preparer should be familiar with. This course covers common disclosures such as: the statement of cash flows, accounting policies, errors, estimates, subsequent events, related party relationships, provisions, and contingencies.
Learning Objectives
- Explore key considerations when preparing the statement of cash flows per International Accounting Standard (IAS) 1 - Presentation of Financial Statements.
- Discover special considerations related to accounting policies, errors, and estimates in accordance with International Accounting Standard (IAS) 8 - Accounting Policies, Changes in Accounting Estimates and Errors.
- Recognize when to present or disclose events subsequent to the reporting period end under International Accounting Standard (IAS) 10 - Events After The Reporting Period.
- Explore risks associated with related party relationships per International Accounting Standard (IAS) 24 - Related Party Disclosures.
- Discover the proper accounting and disclosure of provisions and contingencies under International Accounting Standard (IAS) 37 - Provisions, Contingent Liabilities and Contingent Assets.
Last updated/reviewed: May 11, 2022
Included In Certifications
This course is included in the following Certification Programs:
17 CoursesIFRS Certificate Program
- General Considerations for Preparing Financial Statements in Accordance with IFRS
- IFRS vs. U.S. GAAP - Major Differences in Accounting
- 2022 IFRS Update
- IFRS for Small and Medium-Sized Entities Compared to Full IFRS
- Accounting for Revenue from Contracts with Customers per IFRS 15
- Accounting for Leases under IFRS 16
- IFRS - Accounting for Share-Based Payment Awards per IFRS 2
- Accounting for Financial Instruments under IFRS 9
- Accounting for Nonfinancial Assets under IFRS
- Accounting for Business Combinations under IFRS 3
- IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14
- Accounting for Investments in Other Entities, Including Consolidation, under IFRS
- IFRS - Accounting for Income Taxes per IAS 12
- IFRS - Derivatives and Hedge Accounting under IFRS 9
- IFRS - Special Accounting Topics
- IFRS - Special Financial Reporting Issues
- IFRS - General Financial Statement Disclosures
4 Reviews (17 ratings)Reviews
I enjoyed this course with Jennifer Louis. This is my first class on IFRS. I'd like to know more about the differences between GAAP and IFRS.
Great course. The professor made it very interesting to listen throughout the course and was very knowledgeable of the topic at hand.
This was an ok course - I wish it would have into the footnote details and actual lay-out of the FS in more detail.
Thank you Jennifer for this course which was very helpful as a refresher for IFRS disclosure requirements.
Prerequisites
Course Complexity: Advanced
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .