Accounting Policies, Accounting Estimates and Errors
Earnings per Share
Related Party Transactions
Share Based Payments
Segmental Reporting (IAS 14)
Identifying Reportable Segments
Business and Geographical Segments
Presentation of Segmented Data
Revenue Recognition (IAS 11 & 18)
Recognition Issues and the Concept of Substance over Form
Measurement of Revenue
Tangible Assets (IAS 2, 16, 23 and 36)
Lowering of Cost and Net Realizable Value
Accounting for Property, Plant and Equipment including Revaluations
FOR WHOM: Chief Accountants, Heads of Finances, Finance Managers, Directors, Financial Controllers, Accountants, Management Accountants, Financial Analysts, Auditors, Portfolio Managers, Finance and Information Systems Managers and others who seeking to enhance international accounting knowledge from companies implementing IFRS as the standard of reporting.
More than 100 countries around the world have now adopted (or are currently adapting to) IFRS. Even if it is not legally binding to do so, some companies in the country have decided to follow IFRS principles as part of their best practice procedures. The correct adoption of IFRS promise organizations many benefits including enhanced investor confidence, greater consistency and transparency of financial reporting as well as the ability to compare financial information from companies around the world. The objective is to develop a single set of high quality, understandable and enforceable global accounting standards.