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IFRS: The IASBís Governance and Conceptual Framework

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

International Financial Reporting Standards (IFRSs) are to be interpreted in the context of the Preface to International Financial Reporting Standards and The Conceptual Framework for Financial Reporting, which address the concepts underlying the information presented in general purpose financial statements. IFRSs set out definitions of key concepts as well as recognition, measurement, presentation, and disclosure requirements for financial statements. The purpose of this course is to familiarize you with the Preface, the Conceptual Framework, and forthcoming updates to the framework.

Learning Objective:

  • Describe the IFRS governance structure
  • Describe the IFRS framework, including the preface, core concepts, hierarchy, glossary and individual components.
  • Describe forthcoming updates to the framework.

PREREQUISITE: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2.5
IFRS: The IASBís Governance and Conceptual Framework
IFRS: The IASBís Governance and Conceptual Framework
CPE On-Demand
Product# 159739
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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