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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: May 12, 2022

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesIFRS Certificate Program

  1. General Considerations for Preparing Financial Statements in Accordance with IFRS
  2. IFRS vs. U.S. GAAP - Major Differences in Accounting
  3. 2022 IFRS Update
  4. IFRS for Small and Medium-Sized Entities Compared to Full IFRS
  5. Accounting for Revenue from Contracts with Customers per IFRS 15
  6. Accounting for Leases under IFRS 16
  7. IFRS - Accounting for Share-Based Payment Awards per IFRS 2
  8. Accounting for Financial Instruments under IFRS 9
  9. Accounting for Nonfinancial Assets under IFRS
  10. Accounting for Business Combinations under IFRS 3
  11. IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14
  12. Accounting for Investments in Other Entities, Including Consolidation, under IFRS
  13. IFRS - Accounting for Income Taxes per IAS 12
  14. IFRS - Derivatives and Hedge Accounting under IFRS 9
  15. IFRS - Special Accounting Topics
  16. IFRS - Special Financial Reporting Issues
  17. IFRS - General Financial Statement Disclosures

4 Reviews (9 ratings)Reviews

5
Anonymous Author
Great course found it to be very effectively taught by the professor and also useful in real life accounting jobs.
5
Member's Profile
This course provided good guidance as it relates to IFRS - Special Financial Reporting Issues
3
Anonymous Author
This was a helpful course for learning more about IFRS specialized topics.
4
Anonymous Author
Instructor covers good material and is easy to listen to.

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
  1:09Introduction to IFRS – Special Financial Reporting Issues
  5:33Accompanying Financial and Other Information
  9:59Interim Financial Reporting
  9:49Operating Segments
  6:00Earnings Per Share
  4:50Disposal Groups and Discontinued Operations
CONTINUOUS PLAY
  37:20IFRS - 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