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Preparers of International Financial Reporting Standards (IFRS) financial statements must be aware of how to properly handle special reporting issues.  This course covers reporting topics including: accompanying financial information, interim financial reporting, operating segments, earnings per share, and discontinued operations.

Learning Objectives

  • Explore requirements related to accompanying financial and other information, including International Financial Reporting Standards (IFRS) Practice Statement Management Commentary  
  • Discover how to comply with the interim financial reporting under International Accounting Standard (IAS) 34 - Interim Financial Reporting
  • Recognize when to report operating segment information per International Financial Reporting Standard (IFRS) 8 - Operating Segments
  • Explore presentation of earnings per share per International Accounting Standard (IAS) 33 - Earnings Per Share
  • Discover presentation requirements of non-current assets held for sale or distribution, and discontinued operations per International Financial Reporting Standard (IFRS) 5 - Non-current Assets Held for Sale and Discontinued Operations and International Financial Reporting Interpretations Committee (IFRIC) 17 - Distributions of Non-cash Assets to Owners
Last updated/reviewed: November 9, 2019

1 Review (4 ratings)Reviews

3
Anonymous Author
This was a helpful course for learning more about IFRS specialized topics.

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:08Introduction to IFRS – Special Financial Reporting Issues
  5:33Accompanying Financial and Other Information
  9:58Interim Financial Reporting
  9:48Operating Segments
  5:59Earnings Per Share
  4:49Disposal Groups and Discountinued Operations
CONTINUOUS PLAY
  37:16IFRS – Special Financial Reporting Issues Full Video
Supporting Materials
  PDFSlides: IFRS – Special Financial Reporting Issues
  PDFIFRS – Special Financial Reporting Issues Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM