Course Details

Course Details

IFRS(16),(15),(1),(2) - IAS(2),(19),(20),(23),(26),(29)

General Goal: •Build and develop the necessary knowledge capacities related to the theoretical and conceptual aspects of the International Financial Reporting Standards. •Be able to professionally apply the IFRSs in accounting. •Enable the continuous professional development in the IFRSs field and follow up relevant amendments and updates.
Target Groups: •Accountants responsible for preparing management reports. •Accountants. •Financial managers who are responsible for the preparation of IFRS. •Specialists in auditing and financial business sector. •Workers in the investment and banking sectors •Lecturers specialized in IFRS. •Accountants who obtained IACPA, CPA and/or CA qualifications.
Outline:

The focus of recognition and measurement of non-current assets:
IAS (16): Property, plant and equipment
IAS (36): Decline in asset value
IAS (38): Intangible assets
IAS (40): Investment properties
IFRS(5): Non-current assets held for sale and discontinued operations
IFRS (12): Disclosure of interests in other entities

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