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This course will enable you to
- Review and develop holistic and coherent accounting policies
- Get to grips with all the key standards on accounting policies: IAS 8, IAS 21, IAS 10 and IAS 24
- Know how to handle events after the reporting period
- Understand how accounting foreign exchange might potentially impact on both the statement of financial position and the statement of comprehensive performance
- Prepare financial statements on a going concern basis
- Familiarise yourself with IFRS 13 and its influence on other standards
About the course
This course provides a holistic approach to developing accounting policies that are coherent and faithful. It draws in diverse elements of the IFRS framework to present a full image of well written financial statements.
Now with a new module on IFRS 13: Fair Value Measurement, as well as video interviews with the authors and additional case studies, the course begins by looking in detail at the main source of guidance on accounting policies – IAS 8. It then takes you through other key issues in reporting including how to deal with foreign exchange transactions, how to handle events after the reporting date , related party transactions and measuring fair value.
Look inside
Contents
- Changes in policies
- IAS 8 explained
- Objective, scope and key definitions
- Selecting accounting policies
- Changing accounting policies
- Changes in accounting estimates
- Errors
- Sources of confusion in IAS 8
- Foreign exchange
- IAS 21 explained
- Objective, scope and key definitions
- Functional currency in foreign operations
- Accounting for functional currency
- Exchange differences
- Translating to the presentation currency
- Events after the reporting date
- IAS 10 explained
- Objective, scope and key definitions
- Spotting events after the reporting date
- Adjusting events
- Non-adjusting events
- No longer a going concern
- Disclosures
- Related parties
- IAS 24 explained
- Objective, scope and purpose
- Related parties
- Related party transactions
- Disclosures
- Related party transactions in practice
- Fair value
- Objective, scope and key definitions
- Defining fair value
- Measuring fair value
- The hierarchy
- Disclosures concerning fair value
- Other types of reporting
- Other types of reporting explained
- IFRS 8: Objective, scope and key definitions
- IFRS 8: Disclosures
- IAS 34: Objective, scope and key definitions
- IAS 34: Condensed financial statements
- IAS 34: Disclosures
- IAS 33: Objectives and scope
- IAS 33: Basic measurements, calculations and disclosures
How it works
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Why not upgrade?Find the best way to complete your CPD | CourseNeed just a few unitshourshours? | Pick n MixAll you need for this year's CPD. | LicenceAll you need for this year and more. | TeamKeep your whole team up to date. |
|---|---|---|---|---|
| Access to this course | ||||
| Total CPD unitshourshours | 4 unitshourshours | 21 units20 hours21 hours | 800+ unitshourshours | 800+ unitshourshours |
| Access period | 120 days | 120 days Access to end 2025 | 12 months | 12+ months |
| Audit-proof CPD completion certificate | ||||
| Immediate access to our entire CPD catalogue | ||||
| Exclusive news and CPD every week plus monthly webinars, all year round | ||||
| Account manager on hand to support your team’s needs | ||||
| Learn more | Learn more | Learn more | ||
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Use AAT101 for 10% off any purchase.