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IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7)

Publisher: AICPA
Availability: Online Access
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Description

Available Formats:  On-Demand | See All

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.

The purpose of this course is to familiarize you with the accounting policies as described in IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows;and IAS 34, Interim Reporting.

Learning Objectives
When you complete this course you will be able to:

  • Describe the statements and disclosures that comprise a complete set of IFRS financial statements.
  • Explain the format of the each of the following financial statements:
    • Statement of financial position
    • Statement of profit or loss and other comprehensive income;
    • Statement of changes in equity;
    • Statement of cash flows
  • Prepare the proper disclosures for the financial statements.
  • Distinguish adjusting from non-adjusting events after the reporting date of the financial statements.
  • Determine appropriate disclosures for events after the reporting date of the financial statements.
  • Identify the reporting requirements for interim financial statements.

Prerequisite: None

Advanced Preparation: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2
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IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7)
CPE On-Demand
Product# 159748
Availability: Online Access 1 Year
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Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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