IFRS Refresher Modular Programme
IFRS Refresher Modular Programme comprised of six modules which can be taken individually or as a series.

Overview
- Price
- All courses Inc VAT and excludes exams
Choose your courses
IFRS Refresher Modular Programme papers
Course structure
This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.
Each module is half a day long and can be taken separately or in conjunction with any or all of the other modules in the series, providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101).
The particular focus of this module is on the principles underlying IFRS Standards, and their requirements for presentation of financial statements.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
IFRS reporting requirements and their UK context
First time adoption of IFRS
Format and content of financial statements
Accounting policies, estimates and errors
Disclosure standards
Operating segments
Related parties
The particular focus of this module is on the standards which set out the accounting for current assets (such as inventories and receivables) and non-current assets (such as property, plant & equipment, and intangibles.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
Property, plant & equipment
Investment properties
Capitalisation of borrowing costs
Intangible assets
Impairment of assets
Inventories
Receivables (including impairments)
The particular focus of this module is on the standards which set out the accounting for revenue and expenses in the income statement.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
Revenue
Share-based payments
Employee benefits (pensions, wages and salaries, termination benefits)
Government grants
Foreign currency transactions
The particular focus of this module is on the accounting for liabilities such as provisions, leases and deferred taxation, and on the accounting for a company’s financing, in particular determining whether it represents equity or debt.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
Leases
Provisions and contingencies
Deferred taxation
Financing
Distinguishing between debt, equity, and compound
Appropriate accounting
This module considers the nature of different levels of investments and the requirements for their treatment in financial statements. It then considers the detailed requirements in respect of business combinations and foreign subsidiaries.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
Identification of subsidiaries, associates and joint arrangements
Consolidation requirements and exemptions
Business combinations
Identification
Steps in accounting
Goodwill
Associates and joint ventures
Foreign subsidiaries
The particular focus of this module is on the detailed requirements of IFRS 9 in respect of financial instruments.
What will you learn?
Completion of this course will enhance your ability to:
Prepare financial statements and financial information in compliance with IFRS Standards.
Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
Identification of financial instruments
Available accounting models
Classification and measurement
Recognition and derecognition
Impairments
Hedge accounting (basics only)
Why choose BPP for technical skills?
Ways to pay
Invoice your employer
Complete and return the booking form. We’ll contact your employer to arrange payment.Buy online
Choose a course from the above list and simply check out with your debit or credit cardBecome a BPP client
If you're an employer looking to upskill your staff get in touch about becoming a BPP client.FAQs
Most frequently asked questions.
If your employer is paying and wishes to be invoiced rather than pay online via credit card, you will need to complete this booking form and return it to us at service@bpp.com. If you are paying for yourself online or via the phone, you can request a copy of your settled invoice.