About this pack
If you possess a foundational understanding of International Financial Reporting Standards (IFRS), like primary financial statements, accounting policies, intangible assets, and more, and are eager to delve into more detailed aspects of IFRS, the IFRS Expert pack is designed specifically for you. Enhance your comprehension of complex areas and their associated concepts through practical examples and interim tests for a more comprehensive learning experience.By completing this pack, you will understand:
- the concept of deferred taxes and current taxes
- the disclosure requirements under IAS 19 for defined benefit plans
- derecognition rules of investments
- the steps for allocation of impairment for a cash generating unit
- first IFRS financial statements
- the five steps of fair value measurement.
Courses included in this pack
- IAS 12 Income taxes
- IAS 19 Defined benefit plans
- IAS 27 Separate financial statements
- IAS 28 Investments in associates and joint ventures
- IAS 33 Earnings per share
- IAS 36 Impairment of assets
- IAS 37 Provisions, contingent liabilities and contingent assets
- IAS 40 Investment property
- IFRS 1 First-time adoption of IFRS
- IFRS 10 Consolidated financial statements
- IFRS 11 Joint arrangements
- IFRS 13 Fair value measurements.
Key information
- Designed for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes.
- CPD certificate is available upon successful completion of all courses.
- Part of the IFRS e-learning series developed by PwC Academy.
