3000/2500 L.E For Members

Who Should Attend

Financial Managers, Accounting Managers, Senior Accountants, Accountants, Internal Auditors, External Auditors, Fresh graduated,

Objective:

• To help you understand how International Financial Reporting Standards (IFRS) are used around the world
• To explain how the International Financial Reporting Standards Foundation (IFRSF) / International Accounting Standards Board (IASB) work and how these are being changed
• To examine the fundamental requirements of IFRS on a standard-by-standard basis
• To provide guidance on how to use IFRS in practice.

Program Profile:

1. Introduction &Presentation

• The  Conceptual framework
• IAS 1, Presentation of financial statements
• IAS 34, Interim financial reporting.

2. 2. Element of Financial Statement

• IFRS 15, Revenue from contracts with customers
• IAS 16, Property, plant and equipment
• IAS 40, Investment Property
• IAS 20, Accounting for government grants and disclosure of government assistance
• IAS 36, Impairment of assets
• IAS 38, Intangible assets
• IAS 23, Borrowing costs
• IAS 17, Leases
• IFRS 5, Non-current assets held for sale and discontinued operations
• IAS 2, Inventories
• IFRS 32, Financial instruments - presentation
• IFRS 9, Financial instruments
• IAS 37, Provisions, contingent liabilities and contingent assets
• IAS 8, Accounting policies, changes in accounting estimates and errors
• IAS 10, Events after the reporting period
• IAS 41, Agriculture
• IFRS 6, Exploration for and evaluation of mineral resources
• IAS 12, Income taxes
• IAS 21, The effects of changes in foreign exchange rates

Final Exam

Trainee Performance Evaluation Tests: