4125  |  On Demand  |  Basic  |  Self-Study

IFRS: Presentation of Financial Statements (IAS 1) & Events after the Reporting Period (IAS 10)

Friday, May 1, 2020 - Friday, April 30, 2021

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This self-study course addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period


Recall the statements and disclosures that compose a set of financial statements Recognize the format of a complete set of financial statements Identify the general disclosure requirements for financial statements, taking into consideration offsetting, going concern, comparability, and consistency

Designed For

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS


The objective, structure, and content of financial statements Overriding concepts such as fair presentation, consistency, materiality, going concern,accrual basis, and offsetting The statement of financial position, including line items The statement of profit or loss and other comprehensive income, including line items andclassification The statement of changes in equity Notes and comparatives Adjusting and nonadjusting events after the reporting period and related disclosures

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