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: November 23, 2019
3 Reviews (11 ratings)Reviews
Jeffrey Kirsch
(CFO / VP Finance at Kirsch CFO Advisor)
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.
Anonymous
(Technical Accounting Manager)
This was an ok course - I wish it would have into the footnote details and actual lay-out of the FS in more detail.
Anonymous
(Finance)
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 .