IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10, and 24)

Financial accounting & reporting

Course

IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10, and 24)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    2 hours

Learn about the guidance on selection of accounting policies as described in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors; and IAS 10, Events after the Reporting Period.

Learning outcomes

  • Learning outcomes: Determine how to select an accounting policy and the criteria for determining when it is appropriate to change an accounting policy
  • Understand the treatment and disclosures for changes in accounting estimates and error corrections
  • Understand when an entity should adjust its financial statements for events after the reporting period
  • Understand the disclosures required for related party transactions
Full description

£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 guidance on selection of accounting policies as described in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors; IAS 10, Events after the Reporting Period; and IAS 24, Related Party Disclosures.

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