IFRS - Selected Disclosures - Financial Instruments – Disclosures and Related Party Disclosures and Operating Segments – IFRS 7, IAS 24 and IFRS 8   

Course Details

This course provides an introduction to presentation of certain selected disclosures for financial instruments under IFRS 7, related party disclosures under IAS 24, and operating segments under IFRS 8.

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

• identify the purpose, scope, and application of selected IFRS disclosure standards: IFRS 7 Financial Instruments: Disclosures; IAS 24 Related Party Disclosures; and IFRS 8 Operating Segments
• identify key features and requirements of IFRS 7 Financial Instruments: Disclosures
• identify key features and requirements of IAS 24 Related Party Disclosures
• identify key features and requirements of IFRS 8 Operating Segments
• identify the key differences between IFRS and U.S. GAAP as they relate to selected disclosures.

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: Financial Instruments - 825, Notes to Financial Statements - 235, Related Party Disclosures - 850, Segment Reporting - 280, Fin Instruments - Pres and Disclosure - IFRS 7, Related Parties - IAS 24, Operating Segments - IFRS 8, Accounting

Other Details

NASBA Delivery Type: Self-Study

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