IFRS Refresher Modular Programme
IFRS Refresher Modular Programme comprised of six, half-day modules, which can be taken individually or as a series. This programme provides a comprehensive and detailed refresher on the requirements of IFRS Standards (and FRS 101) applicable for accounting periods commencing on or after 1 January 2020.
Overview
- Price
- Online Live from £438.00All courses Inc VAT and excludes exams
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IFRS Refresher Modular Programme
This course comprises six modules which can be taken individually or in combinations, and provides an essential refresher on the application of IFRS Standards (International Financial Reporting Standards). Book the full series or chose individual workshops by clicking the module links below. It covers the main requirements of extant IFRS Standards (excluding industry specific standards) and provides illustrations and examples throughout to demonstrate the practical application of the standards. The course includes all standards and other pronouncements that are applicable for accounting periods commencing on or after 1 January 2020.- No extra learning materials
IFRS Refresher Module 1 - Principles and Presentation
This half day module is the first in a six module 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. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme. Please find the other four modules below: IFRS Refresher Module 2 – Current and non-current assets IFRS Refresher Module 3 – Revenue and expenses IFRS Refresher Module 4 – Liabilities and financing IFRS Refresher Module 5 – Group accounting and business combinations IFRS Refresher Module 6 - Financial Instruments Fundamentals- No extra learning materials
IFRS Refresher Module 2 - Current and Non-Current Assets
This half day module is the second in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). 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. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme. Please find the other four modules below: IFRS Refresher Module 1 - Principles and Presentation IFRS Refresher Module 3 – Revenue and expenses IFRS Refresher Module 4 – Liabilities and financing IFRS Refresher Module 5 – Group accounting and business combinations IFRS Refresher Module 6 - Financial Instruments Fundamentals- No extra learning materials
IFRS Refresher Module 3 - Revenue and Expenses
This half day module is the third in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). The particular focus of this module is on the standards which set out the accounting for revenue and expenses in the income statement. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme. Please find the other four modules below: IFRS Refresher Module 1 - Principles and Presentation IFRS Refresher Module 2 – Current and non-current assets IFRS Refresher Module 4 – Liabilities and financing IFRS Refresher Module 5 – Group accounting and business combinations IFRS Refresher Module 6 - Financial Instruments Fundamentals- No extra learning materials
IFRS Refresher Module 4 - Liabilities and Financing
This half day module is the fourth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). 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. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme Please find the other four modules below: IFRS Refresher Module 1 - Principles and Presentation IFRS Refresher Module 2 – Current and non-current assets IFRS Refresher Module 3 – Revenue and expenses IFRS Refresher Module 5 – Group accounting and business combinations IFRS Refresher Module 6 - Financial Instruments Fundamentals- No extra learning materials
IFRS Refresher Module 5 - Group Accounting and Business Combinations
This half day module is the fifth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). 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. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme Please find the other four modules below: IFRS Refresher Module 1 - Principles and Presentation IFRS Refresher Module 2 – Current and non-current assets IFRS Refresher Module 3 – Revenue and expenses IFRS Refresher Module 4 – Liabilities and financing IFRS Refresher Module 6 - Financial Instruments Fundamentals- No extra learning materials
IFRS Refresher Module 6 - Financial Instruments Fundamentals
This half day module is the sixth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). The particular focus of this module is on the detailed requirements of IFRS 9 in respect of financial instruments. This module can be undertaken separately, or in conjunction with and or all of the other modules in the series. All modules can be booked together on the following page: IFRS Refresher Modular Programme. Please find the other four modules below: IFRS Refresher Module 1 - Principles and Presentation IFRS Refresher Module 2 – Current and non-current assets IFRS Refresher Module 3 – Revenue and expenses IFRS Refresher Module 4 – Liabilities and financing IFRS Refresher Module 5 – Group accounting and business combinations- No extra learning materials
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).
Learning Outcomes
By the end of this course, you will be able to:
Prepare financial statements and financial information in compliance with IFRS Standards
Explain the impacts that IFRS Standards have on the published financial statements of companies
Apply the requirements for first-time adoption of IFRS
Identify and apply appropriate accounting policies, estimates, and error corrections under IFRS
Interpret disclosure requirements and reporting obligations for operating segments and related parties
Course Coverage
This module will cover:
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 under IFRS
Reporting requirements for operating segments
Related party disclosures
Learning Outcomes
By the end of this course, you will be able to:
Prepare financial statements and financial information in compliance with IFRS Standards
Assess and apply IFRS requirements for the recognition, measurement, and disclosure of key assets
Understand the impacts of IFRS Standards on published financial statements, particularly in relation to tangible and intangible assets
Apply impairment testing and evaluate its effect on financial reporting
Account for inventories and receivables, including the treatment of impairment
Course Coverage
This module will cover:
Property, plant & equipment
Investment properties
Capitalisation of borrowing costs
Intangible assets
Impairment of assets
Inventories
Receivables (including impairments)
Learning Outcomes
By the end of this course, you will be able to:
Prepare financial statements and financial information in compliance with IFRS Standards
Apply IFRS requirements for revenue recognition and measurement
Understand the accounting treatment of share-based payments
Account for employee benefits, including pensions, wages and termination benefits
Apply the rules for recognising and presenting government grants
Understand the treatment of foreign currency transactions under IFRS
Course Coverage
This module will cover:
Revenue
Share-based payments
Employee benefits (pensions, wages and salaries, termination benefits)
Government grants
Foreign currency transactions
Learning Outcomes
By the end of this course, you will be able to:
Prepare financial statements and financial information in compliance with IRS Standards
Understand the impacts of IFRS requirements on published company accounts
Apply the accounting principles for leases, provisions and contingencies
Explain and account for deferred taxation in line with IFRS
Distinguish between debt, equity, and compound instruments and apply the appropriate accounting treatment
Course Coverage
This module will cover:
Leases
Provisions and contingencies
Deferred taxation
Financing
Distinguishing between debt, equity, and compound instruments
Appropriate accounting
Learning Outcomes
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
Course Coverage
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
Learning Outcomes
By the end of this course, you will be able to:
Prepare financial statements and financial information in compliance with IFRS Standards
Understand the impact of IFRS Standards on company financial statements
Identify different types of financial instruments and their accounting implications
Apply appropriate models for classification, measurement, recognition, and derecognition
Explain the principles of impairments and basic hedge accounting under IFRS
Course Coverage
This module will cover:
Identification of financial instruments
Available accounting models
Classification and measurement
Recognition and derecognition
Impairments
Hedge accounting (basics only)
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