IFRS Courses in Canada

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1010: IFRS Fundamentals (4 days)

This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers... [read more]

1010: IFRS Fundamentals (4 days)

This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers all IFRSs in a greater degree of detail and with additional examples. The program covers, through the use of case studies and exercises:

• Statement of comprehensive income - presentation and specific disclosures (revenue recognition, earnings per share, segment reporting, discontinued operations, related parties, accounting policies)
• Statement of cash flows
• Statement of financial position, including the recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) and the accounting treatment of impairments)
• Earnings per share measurement and presentation
• Accounting estimates and errors

Also included are discussions of:

• Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
• Leases
• Income taxes
• Business combinations and consolidated financial statements, including special purpose entities
• Investments in associates and joint ventures
• Financial instruments, including the treatment of derivatives & hedge accounting
• Foreign currency transactions and translation of overseas operations
• Events after the reporting period
• Related party disclosures
• Interim financial reporting

Further topics in the course are:

• First-time adoption of IFRS
• Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).

Course 1010: IFRS Fundamentals is one of IASeminars' most popular IFRS training courses world-wide.

			CFA Institute has approved this program for 32 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1026: Major IFRS and Canadian GAAP Differences (2 days)

This two-day course provides an overview of IFRS with an emphasis on the current differences between Canadian GAAP and IFRS. Course topics are presented using real-world financial statements and extensive examples, and include the differen... [read more]

1026: Major IFRS and Canadian GAAP Differences (2 days)

This two-day course provides an overview of IFRS with an emphasis on the current differences between Canadian GAAP and IFRS. Course topics are presented using real-world financial statements and extensive examples, and include the differences between IFRS and Canadian GAAP in:

• Conceptual framework
• Financial statement presentation
• Cash flow statements
• Accounting policies, changes in accounting estimates and errors
• Events after the balance sheet date
• Segment disclosures
• Interim reporting
• Discontinued operations
• Equity items

Also included are discussions of:

• Earnings per share
• Inventories
• Property, plant and equipment
• Borrowing costs
• Intangible assets
• Investment property
• Impairment testing
• Non-current assets held for sale
• Liabilities
• Employee benefits, including pensions
• Provisions and contingencies
• Leases
• Share-based payment
• Deferred taxes
• Financial instruments
• Financial assets and liabilities
• Derivatives and hedging
• Revenue recognition
• Business combinations, including a recap of changes resulting from the new standard
• Consolidations
• Investments in associates
• Interests in joint ventures.

Specific convergence issues are also covered in the program and include:

• Prospects and timetable for the convergence of specific Canadian standards to the IFRS counterpart
• Update on the AcSB’s Strategic Plan for the Direction of Accounting Standards
• Current exposure drafts.

This course also provides information on sources for independent accounting research. [hide]

1030: IFRS Basics (2 days)

This two-day course is an introduction to key technical issues involved in understanding and applying IFRS. The program, presented through the use of case studies and real-world examples, include:

• Financial statement presentation and... [read more]

  10-11 Jan 2011

  Edmonton, Canada

  Details & Registration

  
  

1030: IFRS Basics (2 days)

This two-day course is an introduction to key technical issues involved in understanding and applying IFRS. The program, presented through the use of case studies and real-world examples, include:

• Financial statement presentation and specific disclosure requirements (operating segments, events after the reporting period, statement of cash flows, related parties, changes in accounting policies, changes in accounting estimates, correction of errors, and discontinued operations)
• Revenue recognition
• Recognition and measurement of assets (property, plant & equipment, intangible assets and inventories) including the accounting treatment of impairment and assets held for sale

Also included are discussions of:

• Provisions and other liabilities (including employee benefits)
• Share-based payment
• Consolidated financial statements, including Special Purpose Entities
• Financial instruments
• Discussion of new developments

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1035: IFRS Basics with US GAAP Comparison (3 days)

This three-day interactive workshop is a step-by-step overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive... [read more]

1035: IFRS Basics with US GAAP Comparison (3 days)

This three-day interactive workshop is a step-by-step overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples. Course topics include:

• Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, statement of cash flows, related party disclosure, accounting policies/changes in estimates/errors, discontinued operations)
• Revenue recognition
• Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets held for sale.

Also included are discussions of:

• Provisions, contingencies and non-financial liabilities (including those for employee benefits)
• Share-based payment
• Foreign currency transactions
• Investments in associates and joint ventures
• Inventories
• Accounting for business combinations
• Consolidated financial statements, including special purpose entities
• Financial instruments, including the IFRS 7 disclosure requirements.

Further topics in the course are:

• First-time adoption of IFRS
• Comparison of the Conceptual Frameworks for IFRS and US GAAP
• Discussion of significant differences between IFRS and US GAAP
• Expected future developments (update on the IASB-FASB convergence project, status of global accounting convergence, Exposure Drafts, other IASB projects and work agenda).

			CFA Institute has approved this program for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1043: Canadian GAAP for Private Enterprises (2 days)
This two-day course examines the AcSB requirements for applying Canadian Generally Accepted Accounting Principles for Private Enterprises (PE GAAP). This new GAAP, which was released by the AcSB on December 16, 2009, is effective for fiscal years beg... [read more]

1043: Canadian GAAP for Private Enterprises (2 days)
This two-day course examines the AcSB requirements for applying Canadian Generally Accepted Accounting Principles for Private Enterprises (PE GAAP). This new GAAP, which was released by the AcSB on December 16, 2009, is effective for fiscal years beginning on or after January 1, 2011 with early adoption permitted – as early as for fiscal years ending on December 31, 2009! Topics include:

• Scope of PE GAAP
• Concepts and pervasive principles
• Differences between existing Canadian GAAP and PE GAAP
• Suite of standards: comparison and what standards were kept and which were not
• Presentation of financial statements: Illustrative financial statements

Also included are discussions of the major modifications:

• First-time adoption (new standard)
• Financial Instruments
• Employee future benefits
• Intangible assets
• Goodwill impairment
• Stock-based compensation
• Asset retirement obligations
• Income taxes
• Investments
• Callable debt
• Leases

Further topics in the course are:

• Focus on ‘users’ and disclosure requirements
• Integration of EICs
• Outlook and timeline

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1044: IFRS vs. Canadian GAAP for Private Enterprises
This two-day course provides an overview of both the Canadian Accounting Standards Board’s (AcSB) requirements for applying Canadian Generally Accepted Accounting Principles for Private Enterprises (PE GAAP) and the International Accounting Standards... [read more]

1044: IFRS vs. Canadian GAAP for Private Enterprises
This two-day course provides an overview of both the Canadian Accounting Standards Board’s (AcSB) requirements for applying Canadian Generally Accepted Accounting Principles for Private Enterprises (PE GAAP) and the International Accounting Standards Board’s (IASB) requirements for applying International Financial Reporting Standards (IFRS). Canadian entities that don’t meet the definition of a publicly accountable enterprise have the choice of applying either PE GAAP or IFRS for fiscal years beginning on or after January 1, 2011. [hide]

1082: IFRS Technical Update (2 days)

This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in t... [read more]

1082: IFRS Technical Update (2 days)

This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in the run-up to the course in order to be as current as possible. The course covers the following new Standards, Interpretations and amendments to existing Standards (includes those effective 2010 or later):

• Revised IFRS 3 Business Combinations (January 2008, effective July 2009)
• Consequential amendments to IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures (January 2008, effective July 2009)
• Amendments to IFRS 1 – Additional Exemptions for First-time Adopters (July 2009, effective January 2010)
• Amended IFRS 2 Share-based Payment – Group Cash-settled Transactions (June 2009, effective January 2010)
• Improvements to 12 IFRSs (April 2009, effective January 2010)
• Amendments to IAS 24 – Related Party Transactions (November 2009, effective January 2011
• New Standard – IFRS 9 Financial Instruments: Classification and Measurement (November 2009, effective 2013)
• Improvements to 7 IFRSs (May 2010, effective January 2011)
• IFRIC 17: Distribution of Non-cash Assets to Owners (November 2008, effective July 2009)
• IFRIC 18: Transfers of Assets from Customers (January 2009, effective July 2009)
• IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments (November 2009, effective July 2010) )
• IFRS for Small and Medium-sized Entities (SMEs) (July 2009, effective when jurisdictions choose to adopt)
• Amendment to IFRIC 14 – Prepayments of a Minimum Funding Requirement (November 2009, effective January 2011)

The program also includes a progress report on current Exposure Drafts, Discussion Papers and ongoing IASB projects. Our expert instructors provide an update on IFRIC deliberations, IASB future projects, and the status of US GAAP and other GAAP convergence projects.

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1208: IFRS for Derivatives and Hedging (2 days)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and other financial instruments, including hedging activities under IFRS (IAS 39 and IFRS 7). Throughout the course, where r... [read more]

1208: IFRS for Derivatives and Hedging (2 days)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and other financial instruments, including hedging activities under IFRS (IAS 39 and IFRS 7). Throughout the course, where relevant, we may refer to the key differences between accounting for derivatives under IFRS and US GAAP and therefore to the areas where issues are likely to arise on conversion to IFRS. (Please note however that this course has not been designed to cover US GAAP hedge accounting issues). Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Reporting and control environment | Key players in the industry | Financial instruments used in hedging | Dangers of misusing derivatives | Importance of internal controls | Designing an effective hedge (identifying the hedged risk, selecting the hedging instrument, assessment of hedge effectiveness, documentation and disclosure) | Testing hedge effectiveness (critical terms analysis, statistical methods, cumulative dollar offset method) | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Hedge classification (fair value hedges of an existing asset or liability, firm commitments) (cash flow hedges of an existing asset or liability, forecasted transactions) | Applying hedge accounting (fair value hedge of an investment, fair value hedge of inventory, fair value hedge of a firm commitment, cash flow hedge of a forecasted transaction, accounting for hedge ineffectiveness, accounting for a discontinued hedge) | Interest rate swaps (economics of interest rate swaps, floating to fixed rate swaps, fixed to floating rate swaps, basis swaps) | Hedging interest rate risk (role of duration in hedging, interest rate futures and options, cash flow hedges of anticipated transactions, assessing hedge effectiveness, interest rate hedging strategies) | Foreign exchange hedges (fair value hedges of assets and liabilities, cash flow hedges of assets and liabilities, accounting for hedge ineffectiveness, foreign exchange hedging strategies, net investment hedges of foreign operations) | Embedded derivatives (definition, identifying and valuing hybrid instruments, ‘closely related' criteria, determining if separation is necessary under IAS 39, dominant economic component tests, changes pursuant to recently issued IFRS 9) | Required journal entries | Disclosures and notes to the financial statements| Update on current developments in IFRS.

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1231: IFRS Business Combinations (M&A) (2 days)
This two-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations (including the January 2008 revisions) and IAS 27 Consolidated and Separate Financial Statements. Topics related to business combina... [read more]

1231: IFRS Business Combinations (M&A) (2 days)
This two-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations (including the January 2008 revisions) and IAS 27 Consolidated and Separate Financial Statements. Topics related to business combinations, presented through the use of practical examples, exercises, and case studies, include: Determining control | Identifying the acquirer | Determining the acquisition date | Determining the cost of the acquisition (or consideration transferred) | Application of the purchase method of accounting | Contingent and deferred consideration | Recognition and measurement of assets acquired and liabilities assumed (including identification of intangibles) | Accounting for contingent liabilities and indemnification assets | Tax considerations | Provisional initial accounting | Step acquisitions | Goodwill and impairment testing | Reverse acquisitions | Accounting for business acquisitions effected through newly established companies | Common control transactions | Accounting for transactions with non-controlling (minority) interests | Significant amendments resulting from the revised IFRS 3 issued January 2008, with effective date 1 July 2009. Related topics regarding consolidations and preparation of group financial statements include: Accounting for non-controlling (minority) interests | Accounting for written puts, forwards and calls on subsidiary’s shares | Presentation and disclosure. [hide]

1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, i... [read more]

1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, include: Treatment of short term employee benefits (wages, salaries, compensated absences, fringe benefits, benefits in kind, bonuses) | Termination benefits | Deferred compensation | Pension plans | Classification of pension plans | Accounting for defined benefit and defined contribution pension plans | State plans | Determining current pension expense and related assets and liabilities | Utilizing the ‘corridor’ method to amortize actuarial gains & losses | Treatment of settlements and curtailments | Business combination recognition requirements | Other post-employment benefits | Disclosure requirements | Illustrative presentations | Methods available for first-time adopters | Brief comparisons to US GAAP and IFRS for SMEs. In addition we will bring you up-to-date with recent proposals for amendments to IAS 19 (ED/2010/3 Defined Benefit Plans: proposed amendments to IAS 19) and IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. IFRS 2 is the standard on accounting for equity compensation such as share options and other share-based payment transactions. Related topics, presented via case studies, examples, and financial statements, include: Scope of IFRS 2 Share-based Payment | Accounting for share-based payments (including treatment of vesting conditions, modifications, cancellations and settlements) | Equity-settled share-based payment transactions | Cash-settled share-based payment transactions | Transactions with settlement alternatives | Measuring the fair value of equity instruments | Valuation techniques | Inputs to an option pricing model | Selection of an option pricing model (Black-Scholes, Monte Carlo, other models) | Disclosure requirements | Illustrative presentations | Transition and methods available to first-time adopters | Latest developments including Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009, effective January 2010)| Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009) | Brief comparison to US GAAP. [hide]

1400: IFRS Disclosure and Presentation Requirements (2 days)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recent... [read more]

1400: IFRS Disclosure and Presentation Requirements (2 days)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recently issued, as well as new rules that are anticipated in the near future. Illustrations and exercises are used throughout the program to enhance and reinforce learning. Course topics include: Presentation of the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity | Disclosure of financial risk and policies of risk management | Correction of errors and changes in estimates | Disclosure of critical accounting estimates and judgments | Interim financial reporting | Revenue and construction contracts | Disclosures in respect of assets and liabilities: Property, plant & equipment, Intangibles, Impairment of assets, Inventories, Financial assets and liabilities (including hedge accounting) | Share capital (including Capital Disclosures required by IAS 1) | Leases | Employee benefits | Provisions | Share-based payment| Income taxes | Specific topics such as First-time adoption of IFRS, Business combinations and consolidation, Operating segments, Earnings per share, Discontinued operations and non-current assets held for sale, Events after the reporting period, Related party disclosures, and Foreign currency | Expected future developments relating to presentation and disclosure.

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1550: IFRS Implementation for Canadian Corporations (3 days)
This three-day course is an expanded version of our Course 1500: IFRS First-time Adoption Workshop (2-day course) and is designed specifically for application to Canadian entities. The program combines theoretical learning with practical information ... [read more]

1550: IFRS Implementation for Canadian Corporations (3 days)
This three-day course is an expanded version of our Course 1500: IFRS First-time Adoption Workshop (2-day course) and is designed specifically for application to Canadian entities. The program combines theoretical learning with practical information on application, thereby assisting participants in developing a strong understanding of the conceptual and technical issues involved in IFRS transition. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues facing first-time adopters. Topics include an overview of IFRS, highlighting the differences in structure and theory between IFRS and Canadian GAAP | Comparison of IFRS and Canadian GAAP in accounting for specific items, including: property, plant and equipment; borrowing costs; investment property; intangible assets; impairment; provisions and contingencies; asset retirement obligations; revenue recognition; related party disclosures; interim reporting; and income taxes | General principles of IFRS 1 First-time Adoption of International Financial Reporting Standards concerning recognition, measurement and the retrospective approach | Mandatory exceptions to the general principles including: Use of estimates; De-recognition of financial assets and financial liabilities; Hedge accounting; and Non-controlling interests | Strategies for the use of voluntary exemptions including: Business combinations; The use of fair value or revaluation as deemed cost; Employee benefits; Cumulative translation differences; Compound financial instruments; Investments in subsidiaries, jointly controlled entities and associates at deemed cost; Assets and liabilities of subsidiaries, jointly controlled entities and associates; Designation of previously recognized financial instruments; Share-based payment transactions; Insurance contracts; Decommissioning liabilities included in the cost of property, plant and equipment (IFRIC 1); Leases – rights of use (IFRIC 4); Fair value measurement of financial assets or financial liabilities at initial recognition; Service concession arrangements; and Borrowing costs | Presentation and disclosure requirements. Other specific issues include: Accounting policy selection, including review of available alternatives | Fair value measurements at the date of transition to IFRS | Impairment testing, with an emphasis on evaluation of goodwill | Requirements for the use of hedge accounting | Consolidation | Reporting liabilities (deferred tax, provisions, leases, pensions) | Press releases and interim reporting | Amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 Separate and Consolidated Financial Statements, relating to cost of an investment on first-time adoption (May 2008, effective January 2009). Course participants will also learn about planning and managing the IFRS transition process | Understanding the key considerations | Learning from the EU experience | The conversion process | and Practical considerations. This valuable program includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions. [hide]

1551: Canadian IFRS Transition Hot Topics
This one-day course led by an IFRS transition specialist has been specifically developed for Canadian entities that may benefit from last minute guidance and information with regards to their transition from Canadian GAAP to IFRS. Over eight hours sp... [read more]

1551: Canadian IFRS Transition Hot Topics
This one-day course led by an IFRS transition specialist has been specifically developed for Canadian entities that may benefit from last minute guidance and information with regards to their transition from Canadian GAAP to IFRS. Over eight hours spent in intensive professional training and dialogue, participants will be able to review the critical issues involved in IFRS implementation as it relates to the complex accounting areas in IFRS, and have the opportunity to interact in a practical way with their IFRS transition specialist and also with their peers in a last minute “reality check” interactive environment. This will be achieved by undertaking mini case studies, by group discussions on real-world issues, and from the in-depth interactive sessions designed to illustrate key conceptual and pragmatic issues on complex IFRS implementation issues. [hide]

1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analyzes that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial report... [read more]

1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analyzes that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial reports, and financial disclosures from real-world oil and gas companies will be used throughout the program to enhance and reinforce learning. Course topics include: Fundamental concepts underlying the two basic sets of oil and gas accounting methods - Successful Efforts and Full Cost | IFRS 6: Exploration for and Evaluation of Mineral Resources | Oil and gas accounting case including: non-drilling exploration costs, drilling exploration costs, development costs, production, depreciation, depletion and amortization | Dismantlement, restoration and abandonment ('asset retirement obligations') | Capitalization of interest costs | Asset impairment | Environmental accounting and disclosures | Update on the IASB's project for extractive industries | Corporate reports (including Annual Reports, Forms 10-K, 20-F, 10-Q, 6-K, 8-K, and more) | Key information provided in each report and where to find it | Report formats | Financial Analysis Part I: Traditional financial analysis of oil and gas firms | Liquidity measures | Profitability measures | Risk measures | Hands-on financial statement analysis case study using data from oil and gas companies | Financial Analysis Part II: Analyzes of Exploration and Production Activities | Disclosure requirements relating to oil and gas producing activities such as proved oil and gas reserve quantities, and costs incurred for property acquisition, exploration & development activities | The standardized measure of discounted future net cash flows ('PV10') | Where to find key data relating to firms' exploration and production activities | Financial and operational metrics used to specifically assess an oil and gas company's exploration and production business | Hands-on financial statement analysis case using data from oil and gas companies: Calculate and interpret various industry metrics used to assess an oil and gas company's exploration and production business performance such as finding costs and reserve value-added-to-spending ratios. Practical examples and illustrative financial statements are used throughout the course. [hide]

1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas). Topics, presented through the use of practical examples and illustrative financial statements, include: IFRS 6 Exploration for an... [read more]

1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas). Topics, presented through the use of practical examples and illustrative financial statements, include: IFRS 6 Exploration for and Evaluation of Mineral Resources | Cost elements of exploration and evaluation assets | Initial and subsequent measurement of exploration and evaluation assets | Changes in accounting policies | Classification of assets as property, plant and equipment vs. intangible | Disclosure requirements | Transitional provisions | IAS 16 Property, Plant and Equipment | Provisions for dismantling and restoration costs | IAS 36 Impairment of Assets | IAS 38 Intangible Assets | Depreciation and amortization rules | Update on the IASB’s Discussion Paper on extractive activities | Overview of US/Canadian GAAP guidance for extractive industries | Hedge accounting | Practical examples and illustrative financial statements. [hide]

1625: IFRS Workshop for the Oil & Gas Sector (3 days)
This three-day course focuses on the specific accounting and reporting requirements that affect the international oil and gas industry. Topics covered by means of tutorials, practical examples and illustrations from published financial statements inc... [read more]

1625: IFRS Workshop for the Oil & Gas Sector (3 days)
This three-day course focuses on the specific accounting and reporting requirements that affect the international oil and gas industry. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: The distinctive features of the oil and gas industry | Summary of accounting issues in the industry | IASB’s Discussion Paper on extractive activities | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Hedge accounting | Selecting and amending accounting policies | Comparison between IFRS and US GAAP | Worked examples and opportunities for discussion. [hide]

1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public rep... [read more]

1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public reporting of Exploration Results, Mineral Resources and Mineral Reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US, UK and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining and mining exploration companies are used throughout the program to enhance and reinforce learning. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: Distinctive features of the minerals and mining industry | Summary of accounting issues in the industry | IASB’s Discussion Paper on extractive activities | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Hedge accounting | Selecting and amending accounting policies | Comparison between IFRS and US, UK and Canadian GAAP | Worked examples and opportunities for discussion| Corporate reports | Financial analysis. [hide]

1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
This two-day course focuses on accounting standards, corporate reporting and financial analysis that relate specifically to the junior mining and exploration sector. Most courses relating to the resource sector focus on the in-production aspects of a... [read more]

1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
This two-day course focuses on accounting standards, corporate reporting and financial analysis that relate specifically to the junior mining and exploration sector. Most courses relating to the resource sector focus on the in-production aspects of accounting. This program details standards, recommendations and guidelines for public reporting of exploration costs, mineral resources and reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining exploration companies are used throughout the program to enhance and reinforce learning. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: Distinctive features of the junior mining and exploration industry | Summary of accounting issues in the industry | IASB’s Discussion Paper on extractive activities project | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Stock based compensation | Foreign exchange | Selecting and amending accounting policies | Worked examples and opportunities for discussion| Corporate reports | Financial analysis. [hide]

1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
Building on past successful IFRS events for the Canadian Oil & Gas sector held five times in 2009/10, this one-day course led by Deloitte IFRS oil and gas specialists has been specifically developed for Canadian oil and gas extractive entities who ma... [read more]

1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
Building on past successful IFRS events for the Canadian Oil & Gas sector held five times in 2009/10, this one-day course led by Deloitte IFRS oil and gas specialists has been specifically developed for Canadian oil and gas extractive entities who may benefit from last minute guidance and information with regards to their transition from Canadian GAAP to IFRS. Over the 8 hours spent in intensive professional training and dialogue, participants will be able to review the critical issues involved in IFRS implementation, and have the opportunity to interact with the Deloitte IFRS oil and gas specialists and also with their peers in a last minute “reality check” interactive environment. This will be achieved by undertaking mini case studies, by group discussions on real-world issues, and from the in-depth interactive sessions facilitated by the Deloitte IFRS oil and gas specialists and designed to illustrate key conceptual and pragmatic issues. Download the brochure for this event. [hide]

1691: International Accounting for Not-for-Profit Entities (3 days)
This three-day course covers the application of international financial reporting standards to the not-for-profit (non-profit) sector. The program includes case studies and financial statements that illustrate the real-world application of significan... [read more]

1691: International Accounting for Not-for-Profit Entities (3 days)
This three-day course covers the application of international financial reporting standards to the not-for-profit (non-profit) sector. The program includes case studies and financial statements that illustrate the real-world application of significant financial reporting standards. Topics include: Financial statement presentation and disclosure requirements | Reporting by function and by nature | Temporarily restricted, permanently restricted and unrestricted assets | Commitments and contingencies | Grant disclosures | Assets and Liabilities| Cash and cash equivalents (components, policy, classification) | Receivables (grants, contributions, allowance for bad debts, other) | Inventory (cost components, valuation methods, accounting for impairment) | Long-lived assets (costs to capitalize, depreciation and useful lives, accounting for impairment) | Financial assets and liabilities (categories of financial assets and accounting methodology by type, financial liability accounting, disclosures) | Revenues | Contributions (pledges, donated materials and services, special events) | Conditional promises to give | Other revenue (inventory sales, service fees, restriction releases, etc.) | Grants (recognition and measurement, non-monetary grants, restricted grants, grants related to assets – alternative presentation methods, repayment of government grants, low-interest rate loans and other government assistance) | Expenses | Program services | Fundraising (including gross vs. net presentation) | Operations | Direct and indirect costs | Joint costs allocation | Indirect costs allocation (methods and rates) | Functional expense classification | Defining and documenting programmatic expenses |Recently issued standards, interpretations and their impact on not-for-profit entities | Proposed IFRS changes that will affect the non-profit sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to non-profits entities | Fund accounting | Accounting for specific types of not-for-profit entities (microfinance institutions, educational institutions, churches and other charitable organizations) | Importance of budgets to not-for-profits | Analyzing the financial health of not-for-profit entities | Corporate governance issues| Differences between cash-based and accrual-based accounting. [hide]

1701: Emerging IFRS Issues for Utility Companies
This one-day course examines in detail recently issued standards, interpretations and emerging international accounting issues and their effect on utility companies. Topics will be presented through the use of case studies, examples, exercises, and i... [read more]

1701: Emerging IFRS Issues for Utility Companies
This one-day course examines in detail recently issued standards, interpretations and emerging international accounting issues and their effect on utility companies. Topics will be presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of first-time adoption of IFRS | Regulatory Assets and Liabilities / Property, plant and equipment | Impairment of assets | Asset retirement obligations | Borrowing costs / Provisions, contingent liabilities and contingent assets Transportation agreements | Tolling contracts | IFRS vs. US / Canadian GAAP. [hide]

1741: IFRS for Banks and Other Financial Institutions (3 days)
This highly interactive three-day course explores international financial reporting practices for banks and other financial institutions through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: C... [read more]

1741: IFRS for Banks and Other Financial Institutions (3 days)
This highly interactive three-day course explores international financial reporting practices for banks and other financial institutions through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: Classification, recognition, measurement, impairment, and de-recognition of loans and other financial instruments under IAS 39 and IFRS 9 | Financial guarantees and loan commitments | Application of the effective interest method under various scenarios | Fair value option | Derivatives and embedded derivatives | Overview of cash flow, fair value, and portfolio (macro) hedging | Investment property and repossessed assets | Recognition of fee income | IFRS 7 Financial Instruments: Disclosures | Presentation of IFRS financial statements | Brief comparison of IFRS with other GAAP | Illustrative financial statements and disclosures. In addition, using clear explanations, we will bring you up to date with the current issues and expected pronouncements that are particularly relevant to financial institutions.

			CFA Institute has approved this program for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.

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1746: IFRS for Canadian Investment Funds (3 days)
This interactive three-day course explores the impact of IFRS on investment funds in Canada through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: IAS 39 Financial Instruments: Recognition... [read more]

1746: IFRS for Canadian Investment Funds (3 days)
This interactive three-day course explores the impact of IFRS on investment funds in Canada through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: IAS 39 Financial Instruments: Recognition and Measurement / IAS 32 Financial Instruments: Presentation / Financial statement presentation issues / Effective interest rate calculations including accounting for bonds / Accounting for taxes for mutual fund corporations / NI81-106 considerations / Brief comparison IFRS to Canadian GAAP / Discussion of future developments (IFRS 9 Financial Instruments, Exposure Drafts, Draft Interpretations, IASB projects and agenda, convergence update and plans). In addition, the course will take an in depth look at the Canadian specific issues as they relate to investment funds, including reviewing recent research paper publications by the CICA on IFRS implementation for investment funds. [hide]

1752: IFRS for the Canadian Public Sector (2 days)
This two-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector and Crown Corporation organizations. This program complements Course 3200: Overview of Internati... [read more]

1752: IFRS for the Canadian Public Sector (2 days)
This two-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector and Crown Corporation organizations. This program complements Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course), and during this event, our expert instructors highlight the key differences between IFRS, Canadian GAAP and IPSAS. The program covers, through the use of case studies and exercises:

• Income statement presentation and specific disclosures (IFRS 1 First time adoption of IFRS, revenue recognition, segment reporting, discontinued operations, related parties and accounting policies)
• Cash flow statements using the direct and indirect methods
• Recognition and measurement of assets (property, plant & equipment, museum assets, state owned properties, assets gifted, in-kind contribution, assets with future obligations, intangible assets, inventories, investment property) including the accounting treatment for revaluations, impairment and assets held for sale
• Interest capitalization (borrowing costs)
• Accounting estimates and errors
• Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
• Pension accounting – multi-employer plans (Government of Canada), other benefits and post retirement benefits (sick leave, long term service awards, post medical, dental and life benefits, termination bonus, disability awards, Long term incentive plans and related bonuses etc..)
• Leases - finance and operating
• Current and deferred taxes
• Investments in associates and joint ventures
• Consolidated financial statements and Special Purpose Entities
• Government Assistance, Government Grants and related disclosure
• Cash generating units and non-cash generating units as related to impairment of assets

Also included are discussions of:

• Special purpose entities (PFI, PPP) and service concession arrangements
• Construction contracts
• Financial instruments, including the treatment of derivatives & hedge accounting
• Foreign currency transactions and financial statement translation
• Events after the reporting period
• First-time adoption of IFRS
• Brief comparisons with other major CGAAP and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).
• Interim Financial Reporting (Government of Canada proposal for quarterly reporting)

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1855: Grant Thornton IFRS for Audit Committees (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1855: Grant Thornton IFRS for Audit Committees (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on Canadian public companies, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on the Canadian upstream oil and gas industry, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on the Canadian mining industry, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1860: IFRS - What it means for Analysts (2 days)

This two-day course concentrates on the impact of making the transition to IFRS on an entity’s reported earnings and financial position and the effects of permitted recognition and measurement options. Delegates will learn about the income s... [read more]

1860: IFRS - What it means for Analysts (2 days)

This two-day course concentrates on the impact of making the transition to IFRS on an entity’s reported earnings and financial position and the effects of permitted recognition and measurement options. Delegates will learn about the income statement, cash flow statement, and balance sheet effects of implementing IFRS. Course content, presented using case studies, examples, and illustrative financial statements, includes:

• IFRS – Background & History
• Revenue Recognition
• The Income Statement
• The Balance Sheet
• The Cash Flow Statement
• Segments
• Consolidated Financial Statements
• Off-Balance sheet arrangements
• Financial Instruments
• Impairments (tangibles and intangibles)

Also included are discussions of:

• Initial adoption of IFRS
• Disclosure
• the IASB roadmap

Course delegates are also brought up-to-date on the status of IASB-FASB convergence, with specific emphasis on their joint projects on Revenue Recognition and Financial Statement Presentation (performance reporting).

			CFA Institute has approved this program for 16 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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1865: Understanding IFRS Financial Statements (2 days)
Financial statements provide essential information about the performance of a business and the quality of its management. The ability to analyze and interpret financial statements is a core skill for many users. Developing the ability to identify and... [read more]

1865: Understanding IFRS Financial Statements (2 days)
Financial statements provide essential information about the performance of a business and the quality of its management. The ability to analyze and interpret financial statements is a core skill for many users. Developing the ability to identify and focus on crucial issues is the goal. This two-day course, aimed at non-accountants, provides delegates with the essential knowledge, tools and practice to develop their expertise in interpreting IFRS financial statements. Course content, presented using case studies, examples, and illustrative financial statements, includes: Accounting fundamentals | Regulation | Statement of financial position | Statement of comprehensive income | Statement of cash flows | Financial analysis techniques using ratios | Analysis case study.

			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

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6026: Comparaison entre certains PCGR du Canada et certaines IFRS (3 jours)
Ce séminaire de 3 jours comporte une présentation théorique et des exemples pratiques pour illustrer les principales différences entre certaines Normes internationales d’information financière (IFRS) et les principes comptables généralement reconnus ... [read more]

6026: Comparaison entre certains PCGR du Canada et certaines IFRS (3 jours)
Ce séminaire de 3 jours comporte une présentation théorique et des exemples pratiques pour illustrer les principales différences entre certaines Normes internationales d’information financière (IFRS) et les principes comptables généralement reconnus (PCGR) du Canada de la Partie V. À la fin de ce séminaire, le participant sera capable de comprendre les principaux écarts importants entre ces PCGR du Canada de la Partie V et ces IFRS (Partie I) ainsi que d’appliquer certaines IFRS. Mise en garde : Le présent cours ne traite pas de toutes les IFRS et ne fait pas le lien entre les normes comptables pour les entreprises à capital fermé (Partie II) et les IFRS. [hide]

6043: Nouveaux principes comptables canadiens pour les entreprises à capital fermé
Présentation des principales différences entre les principes comptables généralement reconnus (PCGR) du Canada pour les entreprises à capital fermé (Partie II du Manuel de l’Institut Canadien des Comptables Agréés (ICCA)) et les PCGR du Canada actuel... [read more]

6043: Nouveaux principes comptables canadiens pour les entreprises à capital fermé
Présentation des principales différences entre les principes comptables généralement reconnus (PCGR) du Canada pour les entreprises à capital fermé (Partie II du Manuel de l’Institut Canadien des Comptables Agréés (ICCA)) et les PCGR du Canada actuellement en vigueur (Partie V). [hide]

6080: Actualités IFRS
Ce séminaire permet aux participants de prendre connaissance des Normes internationales d’information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur à compter du 1er juillet 2009. Il pr... [read more]

6080: Actualités IFRS
Ce séminaire permet aux participants de prendre connaissance des Normes internationales d’information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur à compter du 1er juillet 2009. Il présente également les principaux documents publiés pour commentaires par l’IASB et l’IFRS Interpretations Committee (anciennement l’IFRIC), soit les documents de discussion (discussion papers) et les exposés-sondages pour lesquels aucune norme définitive n’a encore été publiée. Les sujets couverts par ce séminaire seront finalisés dans les derniers jours avant le début du séminaire afin d'être le plus à jour possible. [hide]