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: August 7, 2023

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesInternational Financial Reporting Standards (IFRS) Certification

  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
5 Reviews (14 ratings)


Anonymous Author
Great course found it to be very effectively taught by the professor and also useful in real life accounting jobs.

Anonymous Author
It was hard to follow at times. Maybe because it was trying to cram a lot of information into a one hour class.

Member's Profile
This course provided good guidance as it relates to IFRS - Special Financial Reporting Issues

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

Anonymous Author
Instructor covers good material and is easy to listen to.

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 .
Instructor for this course
Course Syllabus
  Introduction to IFRS – Special Financial Reporting Issues1:09
  Accompanying Financial and Other Information5:33
  Interim Financial Reporting9:59
  Operating Segments9:49
  Earnings Per Share6:00
  Disposal Groups and Discontinued Operations4:50
  IFRS - Special Financial Reporting Issues Full Video37:20
Supporting Materials
  Slides: IFRS - Special Financial Reporting IssuesPDF
  IFRS - Special Financial Reporting Issues Glossary/IndexPDF