IFRS: The Conceptual Framework for Financial Reporting and Fair Value Measurement (IFRS 13) (C54523)

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Cancellation Policy

Available Until:

5/12/2024

Registration Open:

onDemand

Time:

onDemand

Facility:

 onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

1.00

Field(s) Of Study:

Accounting (1.00)

Level of Knowledge:

Basic

Price:

Member: $59.00
Nonmember: $69.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

Gain a foundational understanding of both the IFRS conceptual framework and of IFRS 13, Fair Value Measurement.

Highlights

This self-study course identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB. This course addresses aspects of the conceptual framework for financial reporting under IFRS, including the following:

  • The objective of general-purpose financial reporting
  • Qualitative characteristics of useful financial information
  • Financial statements and the reporting entity
  • The elements of financial statements
  • Recognition and derecognition
  • Measurement
  • Presentation and disclosure
  • Concepts of capital and capital maintenance

This course also addresses requirements of IFRS 13, Fair Value Measurement, including the following:

  • Definition and determination of fair value
  • Transport and transaction costs
  • Valuation techniques
  • The fair value hierarchy
  • Guidance for financial instruments measured at fair value in accordance with IFRS 9, Financial Instruments
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Speaker(s)

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS