About this pack
This pack contains courses which will help you refresh your basic IFRS knowledge and also learn new and interesting things about the standards. It consists of all the courses covering IFRS topics, from the basic areas to the more complex ones, with questions and examples included. Understand concepts using practical examples and interim tests to enhance knowledge.By completing this pack, you will understand:
- the concept of IFRS
- the difference between changes in accounting policies and changes in accounting estimates
- step-by-step calculation of deferred tax amounts
- the disclosure requirements under IAS 19 for defined benefit plans
- the concept of fair value and amortised cost
- the five steps of fair value measurement.
Courses included in this pack
- Introduction to IFRS - IAS 1 Presentation of financial statements
- IAS 2 Inventories
- IAS 7 Statement of cash flows
- IAS 8 Accounting policies, changes in accounting estimates and errors
- IAS 10 Events after the reporting period
- IAS 12 Income taxes
- IAS 16 Property, plant and equipment
- IAS 19 Defined benefit plans
- IAS 20 Accounting for government grants and disclosure of government assistance
- IAS 21 The effects of changes in foreign exchange rates
- IAS 23 Borrowing costs
- 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 38 Intangible assets
- IAS 40 Investment property
- IFRS 1 First-time adoption of IFRS
- IFRS 9 Financial instruments for corporates
- IFRS 10 Consolidated financial statements
- IFRS 11 Joint arrangements
- IFRS 13 Fair value measurements
- IFRS 15 Revenue from contracts with customers.
- IFRS 16 Leases
- IFRS 18 Presentation and disclosure in financial statements.
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.
