Course description
Overview
This half day module is the fifth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). This module considers the nature of different levels of investments and the requirements for their treatment in financial statements. It then considers the detailed requirements in respect of business combinations and foreign subsidiaries.
This module can be undertaken separately, or in conjunction with and or all of the other modules in the series.
All modules can be booked together on the following page: IFRS Refresher Modular Programme
Please find the other four modules below:
- IFRS Refresher Module 1 - Principles and Presentation
- IFRS Refresher Module 2 – Current and non-current assets
- IFRS Refresher Module 3 – Revenue and expenses
- IFRS Refresher Module 4 – Liabilities and financing
- IFRS Refresher Module 6 - Financial Instruments Fundamentals
Who is this for?
This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.
What will you learn?
Completion of this course will enhance your ability to:
- Prepare financial statements and financial information in compliance with IFRS Standards.
- Understand the impacts that IFRS Standards have on the published financial statements of companies
The topics to be covered in this module will include:
- Identification of subsidiaries, associates and joint arrangements
- Consolidation requirements and exemptions
- Business combinations
- Identification
- Steps in accounting
- Goodwill
- Associates and joint ventures
- Foreign subsidiaries
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Upcoming start dates
Suitability - Who should attend?
This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.
Outcome / Qualification etc.
Completion of this course will enhance your ability to:
- Prepare financial statements and financial information in compliance with IFRS Standards.
- Understand the impacts that IFRS Standards have on the published financial statements of companies
Training Course Content
The topics to be covered in this module will include:
- Identification of subsidiaries, associates and joint arrangements
- Consolidation requirements and exemptions
- Business combinations
- Identification
- Steps in accounting
- Goodwill
- Associates and joint ventures
- Foreign subsidiaries
All modules can be booked together on the following page: IFRS Refresher Modular Programme
Please find the other four modules below:
- IFRS Refresher Module 1 - Principles and Presentation
- IFRS Refresher Module 2 – Current and non-current assets
- IFRS Refresher Module 3 – Revenue and expenses
- IFRS Refresher Module 4 – Liabilities and financing
- IFRS Refresher Module 6 - Financial Instruments Fundamentals