Accounting Disclosures under IFRS

Course Content:

Part One: ‘All-purpose’ standards
 IAS 1 Presentation of Financial Statements, with special reference to (a) ‘Nature vs function’ in income statement, and/or (b) disclosures in notes to other comprehensive income
 IAS 12 Income Taxes, with special reference to deferred tax disclosures
 IAS 16 Property, Plant and Equipment
 IAS 17 Leases
 IAS 36 Impairment of Assets, with special reference to allocation of goodwill to CGUs
 IAS 37 Provisions, Contingent Liabilities and Contingent Assets
 IFRS 8 Operating Segments, with special reference to the correspondence with CGUs

Part Two: ‘Special interest’ standards
 IAS 19 Employee Benefits, with special reference to defined-benefit pension schemes
 IAS 33 Earnings per Share
 IAS 38 Intangible Assets, with special reference to revaluation and to capitalisation of R&D expenditure
 IFRS 2 Share-based Payment, with special reference to valuation methodology
 IFRS7 Financial Instruments: Disclosures, with special reference to fair valuation hierarchy, hedge accounting, credit risk and market risk

Delivery:	Classroom
Regions:	London
Category:	Accounts & Finance