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IFRS - Interim Financial Reporting and Impairment (IAS 34, IFRIC 10)   

1

Total CPE
Tuition
$125.00
Approximate Length
01:15:00
Course Number
17-WB-478
1

Total CPE
Tuition
$125.00
Approximate Length
01:15:00
Course Number
17-WB-478

Course Details

This course is intended to explain accounting and disclosure requirements of IAS 34 Interim Financial Reporting and IFRIC 10 Interim Financial Reporting and Impairment.

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

  • identify the components, form, and content of interim financial statements
  • recognize the recognition, measurement, and disclosure requirements in IAS 34
  • identify the periods for which interim financial reports are to be presented
  • apply the recognition and measurement principles in an interim financial report
  • identify the key differences between IFRS and U.S. GAAP as they relate to interim financial reporting.

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 34, IFRIC 10, Accounting, Financial Reporting, Impairment

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 is intended to explain accounting and disclosure requirements of IAS 34 Interim Financial Reporting and IFRIC 10 Interim Financial Reporting and Impairment.

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

  • identify the components, form, and content of interim financial statements
  • recognize the recognition, measurement, and disclosure requirements in IAS 34
  • identify the periods for which interim financial reports are to be presented
  • apply the recognition and measurement principles in an interim financial report
  • identify the key differences between IFRS and U.S. GAAP as they relate to interim financial reporting.

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 34, IFRIC 10, Accounting, Financial Reporting, Impairment

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
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