Presentation and Disclosures
- Financial statement and presentation
- Statement of cash flow
- Operating segments
- Other key notes disclosures
- Accounting and financial specialists, professionals and practitioners who wish to develop a greater understanding of the key concepts and applications of IFRS.
- Those aiming for organisational adoption of IFRS to enable greater fluency in their financial reporting and establish a global understanding of their accounting practice in an increasingly internationalised business world.
- Accounting and finance staff of entities that have been mandated to be IFRS compliant.
Upon completion of this course, you will be able to understand:
- The principles that underlie the preparation of general purpose financial statements in order to provide information that is useful for creditors and investors and other users in making decisions about providing resources to the entity.
- How to present a statement of cash flows in accordance with IAS 7 Statement of Cash Flows.
- Accounting requirements for IFRS 8 Operating Segments.
- Accounting requirements for IAS 24 RelatedParty Disclosures.
- Accounting requirements for IAS 33 Earnings per Share.