IFRS Fundamentals Comprehensive Workshop هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

• Apply the requirements of the standards to prepare IFRS compliant financial statements, including the determination of appropriate accounting policies and identification of necessary disclosures
• Define the process of transitioning to IFRS and identify the first time adoption exemptions and exceptions Explain how the recognition and measurement principles of the IASB's Framework apply within each accounting standard
• List the standards that require or permit the use of fair value measurement, identify how fair value is measured and specify where
• the fair value changes are recognized
• Apply the new proposed standards on revenue, leases and financial instruments

• Brief history of IFRSs
• Conceptual Framework
• Fair value measurement (IFRS 13)

• Presentation of financial statements (IAS 1)
• Statement of cash flows (IAS 7)
• Accounting policies, changes in accounting estimates and errors (IAS 8)
• Events after the reporting period (IAS 10)
• Operating segments (IFRS 8)
• Related party disclosures (IAS 24)
• Earnings per share (IAS 33)
• Interim financial reporting (IAS 34)
• Discontinued operations (IFRS 5)

• Inventories (IAS 2)
• Property, plant & equipment (IAS 16)
• Borrowing costs (IAS 23)
• Intangible assets (IAS 38)
• Investment property (IAS 40)
• Impairment of assets (IAS 36)
• Non-current assets held for sale (IFRS 5)
• Fixed Assets

• Leases (IAS 17, SIC-27, and IFRIC 4)

• Employee benefits (IAS 19)
• Provisions, contingent liabilities and contingent assets (IAS 37)
• Share-based payment (IFRS 2)

• Financial assets and liabilities, hedging and
• derivatives (IAS 32, IAS 39, IFRS 9)
• Financial instrument disclosures (IFRS 7)

• Income taxes (IAS 12)

• Revenue Recognition
• Revenue (IAS 18, IFRIC 13 and 18)
• Construction contracts (IAS 11)
• Revenue from Contracts with Customers (IFRS 15)
• Foreign Currency Issues
• The effects of changes in foreign exchange rates (IAS 21)