- Other Location: JLT - Dubai
- Duration: 3 Months
Course details
A International sources of authorityThe International Accounting Standards Board (IASB) and the regulatory framework Fundamental ethical and professional principles
B Elements of financial statements
1. Revenue recognition
2. Property, plant and equipment
3. Impairment of assets
4. Leases
5. Intangible assets and goodwill
6. Inventories
7. Financial instruments
8. Provisions, contingent assets and liabilities
9. Employee benefits
10. Tax in financial statements
11. The effects of changes in foreign currency exchange rates
12. Agriculture
13. Share-based payment
14. Exploration and evaluation expenditures
15. Fair value measurement
C Presentation of financial statements and additional disclosures 1. Presentation of the statement of financial position
2. The statement of profit or loss and other comprehensive income and the statement of changes in equity
3. Earnings per share
4. Events after the reporting period
5. Accounting policies, changes in accounting estimates and errors
6. Related party disclosures
7. Operating segments
8. Reporting requirements of small and medium-sized entities (SMEs)
D Preparation of external financial reports for combined entities, associates and joint arrangements
1. Preparation of group consolidated external reports
2. Business combinations - intra-group adjustments
3. Business combinations - fair value adjustments
4. Business combinations - associates and joint arrangements
5. Complete disposal of shares CERTIFICATION Updated on 06 September, 2022
Eligibility / Requirements
Two years‘ relevant accounting experience and an ACCA Certificate in International Financial Reporting
Job roles this course is suitable for:
Assistant Management Accountant , Budget Analyst , Manager - Projects AuditCourse Location
About London International Studies
London International Studies ™ Immersive business training is a KHDA approved training institute offering a diverse range of comprehensive and in-depth professional and management development courses in:
- Accounting and finance training
- Business and secretarial training
- Human resources training and development
- Management training
- Sales and marketing training
We also offer a range of CPD certified (London, UK) training courses.
Our courses are designed and planned by an internationally experienced Doctor of Business Administration and Doctor of Education to empower students to develop and harness their skills, acquire new knowledge, and purse lifelong learning. With an aim to cater to different learning needs, we offer flexible format courses that include full time, part time, face-to-face sessions. Online support is also offered through IBT Moodle portal.
IFRS Related Questions
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