IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7)

Financial accounting & reporting

Course

IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    2 hours

The purpose of this course is to familiarise you with the accounting policies as described in IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows; and IAS 34, Interim Reporting.

Learning outcomes

  • Learning outcomes: Upon completion of this course, you will be able to: Describe the statements and disclosures that comprise a complete set of IFRS financial statements
  • Explain the format of the each of the following financial statements: Statement of financial position
  • Statement of profit or loss and other comprehensive income
  • Statement of changes in equity
  • Statement of cash flows
  • Prepare the proper disclosures for the financial statements
  • Distinguish adjusting from non-adjusting events after the reporting date of the financial statements
  • Determine appropriate disclosures for events after the reporting date of the financial statements
  • Identify the reporting requirements for interim financial statements

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

The purpose of this course is to familiarise you with the accounting policies as described in IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows;and IAS 34, Interim Reporting.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 2 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:2 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff