Purchase Course

IFRS - Presentation of Financial Statements - IAS 1 and IAS 10   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
17-WB-464
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
17-WB-464

Course Details

This course provides an overview to presentation of financial statements, including events after the reporting period (IAS 1 & IAS 10).

By the end of this course, participants should be able to:

  • recall the scope of IAS 1 Presentation of Financial Statements
  • identify the purpose, features, structure and content of financial statements
  • determine whether financial statements should be prepared on a going concern basis
  • determine classification of assets and liabilities as current and non-current
  • identify adjusting and non-adjusting events and accounting and disclosure requirements for events after the reporting period.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IFRS, IAS 1, IAS 10, Presentation of Financial Statements, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

This course provides an overview to presentation of financial statements, including events after the reporting period (IAS 1 & IAS 10).

By the end of this course, participants should be able to:

  • recall the scope of IAS 1 Presentation of Financial Statements
  • identify the purpose, features, structure and content of financial statements
  • determine whether financial statements should be prepared on a going concern basis
  • determine classification of assets and liabilities as current and non-current
  • identify adjusting and non-adjusting events and accounting and disclosure requirements for events after the reporting period.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IFRS, IAS 1, IAS 10, Presentation of Financial Statements, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study