This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
This self-study course addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period, including the following:
- The objective, structure, and content of financial statements
- Overriding concepts such as fair presentation, consistency, materiality, going concern, accrual basis, and offsetting
- The statement of financial position, including line items
- The statement of profit or loss and other comprehensive income, including line items and classification
- The statement of changes in equity
- Notes and comparatives
- Adjusting and nonadjusting events after the reporting period and related disclosures
This course includes interactive learning elements, video content, and real-life application through case studies.
Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.