International Financial Reporting Standards Course

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The course is designed for professionals working in accounting, auditing, finance, who need to broaden their knowledge of IFRS.

The training will allow you to:

  • Increase professional level.
  • Prepare reporting without errors and obstacles.

PROGRAM

Introductory section:

  • Introduction: IFRS in the world and in Ukraine. Mandatory application of IFRS. Benefits of voluntary application of IFRS.
  • Conceptual framework: users, characteristics and elements of financial reporting.
  • Presentation of financial statements.

Presentation of assets in the financial statements:

  • Property, plant and equipment.
  • Intangible assets.
  • Borrowing costs.
  • Impairment of assets.
  • Long-term assets held for sale.
  • Investment property.
  • Inventories.
  • Financial assets (receivables, investments, cash).

Presentation of liabilities in the financial statements:

  • Financial liabilities: loans, leasing, accounts payable.
  • Allowances, contingent liabilities, contingent assets.

Presentation in the financial statements of income, expenses and cash flows + Special and industry topics:

  • Currency and the effect of exchange rates.
  • Lease.
  • Employee benefits.
  • Income tax.
  • Recognition of income (revenue).
  • Events after the reporting period.
  • Correction of errors.
  • Statement of cash flows.
  • Agriculture and/or exploration and evaluation of mineral reserves.

Separate financial statements in accordance with IFRS:

  • First-time adoption of IFRS.
  • Transformation of financial statements.
  • Interim financial statements.
  • Related party disclosures.
  • Operating segments.

Consolidated financial statements:

  • Consolidated statement of financial position (Balance Sheet).
  • Consolidated statement of comprehensive income.

 

If you have any questions, please call +38 095 310 17 82 (WhatsApp, Viber) or write to: academy@bdo.ua

 

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