IFRS(14),(6),(4)/(17) IAS(41)
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 the consolidated and separate financial statements and associated companies:
IAS (27): Separate financial statements
IAS (28): Investments in associates and joint ventures
IFRS (3): Business combination
IFRS (10): Consolidated Financial Statements
IAS (21): Effects of changes in foreign exchange rates
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