IFRS Courses in Canada

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1000: IFRS Immersion Workshop (8-day course)

This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The programme includes the latest pronouncements, and participants will be brought... [read more]

1000: IFRS Immersion Workshop (8-day course)

This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The programme includes the latest pronouncements, and participants will be brought up-to-date on all IFRS topics. Through the use of case studies, exercises, and SIC & IFRIC Interpretations, the workshop covers: Brief history of IFRS | GAAP hierarchy (explanation & application) | Format and content of statement of financial position | Statement of comprehensive income - presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, related parties, accounting policies, discontinued operations) | Statement of cash flows | Statement of changes in equity | Interim reporting | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | Capitalisation of borrowing costs| Accounting estimates and errors | Revenue recognition | Changes in accounting policy | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Contingencies (identification & disclosure) | Share-based payment | Leases | Current and deferred income taxes | Investments in associates and joint ventures | Business combinations and consolidated financial statements, including special purpose entities | Construction contracts | Financial instruments, including the treatment of derivatives & hedge accounting | Foreign currency transactions and financial statement translation | Events after the reporting period | Hyperinflation | Government grants | Reporting by employee benefit plans | First-time adoption of IFRS | Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB & IFRIC projects and agenda, convergence plans with major national GAAPs).

			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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1001: IFRS Immersion Workshop – Evening Classes
This multi-session course consists of 22 evening sessions of 3 hours each (including a 30 minute break), to be held on Tuesdays and Thursdays over a period of 13 weeks. The course commences on 14th September and concludes on 9th December, with breaks... [read more]

1001: IFRS Immersion Workshop – Evening Classes
This multi-session course consists of 22 evening sessions of 3 hours each (including a 30 minute break), to be held on Tuesdays and Thursdays over a period of 13 weeks. The course commences on 14th September and concludes on 9th December, with breaks during the weeks of 11th October and 8th November. This course covers the same syllabus as our popular Course 1000: IFRS Immersion Workshop (8-day course), and has been developed in response to a requirement for comprehensive IFRS training from those unable to be away from work for eight consecutive days. Others also prefer to study and reinforce their understanding of IFRS over an extended time period. The evening programme covers all significant IFRS requirements, with detailed explanations and examples presented by expert instructors. It includes the latest IASB and IFRIC pronouncements, and participants will be brought up to date on all IFRS topics. Through the use of presentations, case studies and exercises, the sessions cover: Brief history of IFRS | The GAAP hierarchy (explanation & application) | Format and contents of the statement of financial position| Statement of comprehensive income presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, events after the reporting period, related parties, accounting policies) | Statements of cash flow| Statement of changes in equity Interim reporting | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | capitalization of borrowing costs | Provisions/liabilities (including those for employee benefits) and other liabilities | Contingencies (identification & disclosure) | Share-based payment | Financial instruments, including the treatment of derivatives & hedge accounting | Leases | Current and deferred taxes | Revenue recognition | Construction contracts | Hyperinflation | Government grants | Reporting by employee benefit plans | Business combinations | Consolidated financial statements, including special purpose entities | Investments in associates and joint ventures | Foreign currency transactions and financial statement translation | | First-time adoption of IFRS | Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB & IFRIC projects and agenda, convergence plans with major national GAAPs).

			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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1010: IFRS Fundamentals (4-day course)

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-day course)

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 programme 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
• Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale
• Capitalisation of borrowing costs
• Accounting estimates and errors

Also included are discussions of:

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

Further topics in the course are:

• First-time adoption of IFRS
• Brief comparisons with other major GAAP (e.g. US GAAP) and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).

			This programme is eligible for 32 Continuing Education credit hours, as granted by the CFA Institute. Please use the promotional code "CFACPE" when booking this course to ensure that appropriate credit is recorded in your CFA Institute 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.

[hide]

1015: IFRS Fundamentals with US GAAP Comparison (5-day course)

This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarises the critical differences between IFRS and US GAAP. The programme is presented using financial statements, case studies, and extensive exa... [read more]

1015: IFRS Fundamentals with US GAAP Comparison (5-day course)

This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarises the critical differences between IFRS and US GAAP. The programme 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, cash flow statement, related party disclosures, 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:

• Contingencies and non-financial liabilities (including those for employee benefits)
• Leases
• Share-based payment
• Foreign currency transactions and financial statement translation
• 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 in each topical area
• 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, offered by IASeminars, for 35 credit hours. If you are a CFA Institute member, CE credit for your participation in this program will be automatically recorded in your CE Diary when you use promotion code "CFACPE" during booking.
			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.

[hide]

1025: Major IFRS and US GAAP Differences (2-day course)

This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences between I... [read more]

1025: Major IFRS and US GAAP Differences (2-day course)

This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences between IFRS and US 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
• 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 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 programme and include:

• Prospects and timetable for the convergence between IFRS and US GAAP
• Short term convergence topics
• IASB and FASB joint projects (financial statement presentation, revenue recognition, accounting for leases, income taxes, conceptual framework, etc.)
• Convergence-related exposure drafts.

The course also provides information on sources for independent accounting research.

			This programme is eligible for 16 Continuing Education credit hours, as granted by the CFA Institute. Please use the promotional code "CFACPE" when booking this course to ensure that appropriate credit is recorded in your CFA Institute 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.

[hide]

1026: Major IFRS and Canadian GAAP Differences (2-day course)

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-day course)

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 programme 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]

1035: IFRS Basics with US GAAP Comparison (3-day course)

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 programme is presented using financial statements, case studies, and extensi... [read more]

1035: IFRS Basics with US GAAP Comparison (3-day course)

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 programme 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).

			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.

[hide]

1041: IFRS for Small and Medium-Sized Entities - SME's (3-day course)

This three-day course examines the IASB requirements for applying IFRS for Small and Medium-Sized Entities (SMEs). The standard was published in July 2009 and was available for immediate adoption by jurisdictions. Delegates may also wish to co... [read more]

1041: IFRS for Small and Medium-Sized Entities - SME's (3-day course)

This three-day course examines the IASB requirements for applying IFRS for Small and Medium-Sized Entities (SMEs). The standard was published in July 2009 and was available for immediate adoption by jurisdictions. Delegates may also wish to consider Course 1500: IFRS Implementation Workshop (2-day course). Topics include:

• Scope
• Concepts and pervasive principles
• Differences between full IFRS and IFRS for SMEs
• Presentation of financial statements: Illustrative financial statements and Disclosure checklist
• Statement of financial position
• Statement of comprehensive income and income statement
• Statement of changes in equity and statement of income and retained earnings
• Statement of cash flows

Also included are discussions of:

• Notes to the financial statements
• Consolidated and separate financial statements
• Accounting policies, estimates and errors
• Financial instruments
• Inventories
• Investments in associates and joint ventures
• Investment property
• Property, plant and equipment
• Intangible assets
• Business combinations and goodwill
• Leases
• Provisions and contingencies
• Liabilities and Equity
• Revenue
• Government grants
• Borrowing costs
• Share-based payment

Further topics in the course are:

• Impairment of assets
• Employee benefits
• Income tax
• Foreign currency translation
• Hyperinflation, Events after the end of the reporting period
• Related party disclosures,
• Specialised Activities
• Transition to the IFRS for SMEs

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1082: IFRS Technical Update (2-day course)

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 finalised in t... [read more]

1082: IFRS Technical Update (2-day course)

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 finalised 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)
• Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (July 2008, effective July 2009)
• IAS 24 – Related Party Transactions (November 2009, effective January 2011
• IFRS 9 Financial Instruments: Classification and Measurement (November 2009, effective 2013)
• 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).

The programme 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. [hide]

1100: ICAEW IFRS Certificate - Exam Preparation Course

For those individuals who would like to demonstrate their competence in IFRS, or who are looking to enhance their career prospects in international accounting, the ICAEW IFRS Certificate (Certificate level Learning and Assessment Programme in I... [read more]

1100: ICAEW IFRS Certificate - Exam Preparation Course

For those individuals who would like to demonstrate their competence in IFRS, or who are looking to enhance their career prospects in international accounting, the ICAEW IFRS Certificate (Certificate level Learning and Assessment Programme in International Financial Reporting Standards) provides independent and prestigious proof of the holder’s IFRS knowledge and understanding. IASeminars is proud to have been named as a Partner in Learning of the Institute of Chartered Accountants in England and Wales, working together to offer the ICAEW IFRS Certificate to our clients worldwide. Technical preparation for the online assessment can be done using the official ICAEW self-study materials that are provided upon registration, and / or by attending an IASeminars live IFRS training course, which we offer in several formats lasting from 3 to 8 days. To supplement a candidate's technical preparation for the ICAEW IFRS Certificate, IASeminars also offers this one-day exam preparation course, during which one of our expert IFRS instructors will review the content of the ICAEW IFRS Certificate programme in detail, giving explanations on how to use the open book reference materials, as well as practical tips and advice on exam technique. Candidates are recommended to take the ICAEW IFRS Certificate online assessment during that same day, and leave with their Certificate! For those candidates opting to prepare for the ICAEW IFRS Certificate by attending an IASeminars live IFRS training course, they can choose to stay on for one more day after their IFRS course ends in order to take both this review course and the actual online assessment. [hide]

1201: IFRS Financial Instruments Workshop (2-day course)
This two-day interactive workshop provides a thorough understanding of the practical application of IAS 39 Financial Instruments: Recognition and Measurement, IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and ... [read more]

1201: IFRS Financial Instruments Workshop (2-day course)
This two-day interactive workshop provides a thorough understanding of the practical application of IAS 39 Financial Instruments: Recognition and Measurement, IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and IFRS 9 Financial Instruments. Topics include: Brief history, rationale, and scope of IAS 39 | Classification, reclassification and ‘tainting’ of financial instruments | The ‘fair value option’ | Recognition of financial instruments, including recognition criteria and trade date vs. settlement date accounting | Initial measurement of financial instruments, including treatment of transaction costs and ‘day one’ profit or loss | Subsequent measurement, including impairment and financial instruments denominated in a foreign currency | Computation of the effective interest rate | Practical application and live demonstration of the effective interest method under various scenarios | Application of the effective interest method after impairment | Derecognition of financial instruments | Derivatives and embedded derivatives | Overview of hedge accounting | Distinguishing between liabilities and equity, including compound financial instruments | Disclosure requirements under IFRS 7 | Considerations for first-time adopters of IFRS | Classification and measurement of financial assets under IFRS 9 | Exposure Drafts on derecognition of financial assets and impairment | Update on other current IASB activities regarding financial instruments [hide]

1208: IFRS for Derivatives and Hedging (2-day course)
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-day course)
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 the course was not designed to even partly cover US GAAP accounting for derivatives including compliant hedge accounting). 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. [hide]

1215: IFRS Hedge Accounting Workshop (3-day course)
This comprehensive three day course provides an overview of the most common hedging strategies and their associated hedge accounting treatments. These strategies are explained in clear, simple language and illustrated with model examples. The cour... [read more]

1215: IFRS Hedge Accounting Workshop (3-day course)
This comprehensive three day course provides an overview of the most common hedging strategies and their associated hedge accounting treatments. These strategies are explained in clear, simple language and illustrated with model examples. The course is an interactive one in which the attendees work through the various examples to gain an understanding of the valuations of both the hedged item for the designated risk being hedged and the hedging instrument. The programme revisits designating an effective hedge, assessing and measuring hedge effectiveness. Full journal entries for all the model examples are provided and will be worked through to ensure a thorough understanding of the accounting entries. The model examples include: Common Foreign Exchange Hedging Strategies: Hedging a highly expected foreign sale or purchase with a forward | Hedging a highly expected foreign sale or purchase with a participation forward | Rollover hedging strategies | Hedging net investments with cross currency swaps | Hedging a firm commitment with a forward Common Interest Rate Hedging Strategies: Hedging debt in its entirety | Hedging the benchmark rate | Fixed rate hedges and the small changes effect | Hedging with a swap and cross currency swap | Hedging a future issuance | Hedging with off-market derivatives | Hedging with a forward starting swap Commodity Risk Issues and Strategies: Hedging with a future contract | Hedging with commodity swaps [hide]

1248: IFRS Business Combinations (M&A) and Consolidations (3-day course)
This three-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. In addition, the programme addr... [read more]

1248: IFRS Business Combinations (M&A) and Consolidations (3-day course)
This three-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. In addition, the programme addresses the relevant aspects of IAS 28 Investments in Associates, IAS 31 Interests in Joint Ventures, and IAS 21 The Effects of Changes in Foreign Exchange Rates. Topics related to business combinations, presented through the use of practical examples, exercises, and case study, include: Application of the purchase method of accounting | Identifying the acquirer | Determining the cost of the acquisition (or consideration transferred) | Contingent consideration | Recognition and measurement of assets acquired and liabilities assumed | Restructuring provisions | Indemnification assets | Provisional initial accounting | Step acquisitions | Goodwill and impairment testing | Non-controlling (minority) interests | Significant amendments resulting from the revised IFRS 3 issued January 2008. Topics related to consolidations and preparation of group financial statements include: Consolidation requirements and methodology | Determining control | Accounting for non-controlling (minority) interests | Eliminating entries | Reporting dates and accounting policies | Consolidating special purpose entities | Consolidating investments in associates and equity method investments | Application of the proportional consolidation method | Consolidation effects relating to each type of joint venture | Consolidating foreign currency financial statements | Presentation and disclosure | Requirements relating to separate financial statements. [hide]

1260: IFRS Liability Recognition & Measurement (2-day course)
This two-day course provides a comprehensive review of IFRS requirements for recognition, measurement and disclosure of liabilities. Course topics, presented through the use of exercises, illustrative financial statements, and case studies, include: ... [read more]

1260: IFRS Liability Recognition & Measurement (2-day course)
This two-day course provides a comprehensive review of IFRS requirements for recognition, measurement and disclosure of liabilities. Course topics, presented through the use of exercises, illustrative financial statements, and case studies, include: Provisions | Contingencies | Criteria for liability recognition | Identifying ‘obligating events’ | Determining probability and amount of payment | Present value | Dealing with risks and uncertainties | Commitments | Third-party reimbursements | Changes in contingent liabilities or provisions | Provisions for restructuring, including rules for restructuring associated with a business combination | Asset retirement obligations | Warranties and other sales-related obligations | Refunds and allowances | Events after the reporting period | Financial liabilities | Distinguishing debt from equity | Classification of compound instruments | Offsetting assets and liabilities | Off-balance sheet debt | Recognition and derecognition criteria | Disclosure of fair value and key assumptions | Revised IAS 32 Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Income taxes | Principles of the required balance sheet liability method | Determination of temporary differences and tax base | Recognition of current and deferred tax assets & liabilities | Exceptions to the recognition rules | Measurement issues | Specific tax-issue transactions (government grants, leases, pensions, share-based payment, asset revaluation, investment property, financial instruments) | Business combinations | Tax treatment in consolidated financial statements | Tax effects of intra-group transactions | Foreign currency tax issues | Tax presentation & disclosure requirements. In addition, we will bring you up to date with current events, including: the March 2009 IASB Exposure Draft: Income Tax (proposed replacement of IAS 12) | relevant requirements of IFRS 7 Financial Instruments: Disclosures | the January 2010 IASB Exposure Draft: Measurement of Liabilities in IAS 37 | the June 2009 IASB Discussion Paper: Credit Risk in Liability Measurement | the IASB’s project to replace IAS 39. [hide]

1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2-day course)
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-day course)
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 | Utilising the ‘corridor’ method to amortise 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 amendments to IAS 19 (the IASB’s project on post-employment benefits (including pensions) 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: IFRIC 11 IFRS 2 – Group and Treasury Share Transactions | Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009) | Exposure Draft: Proposed amendments to IFRS 2 and IFRIC 11– Group Cash-settled Share-based Payment Transactions | Brief comparison to US GAAP. [hide]

1290: IFRS Asset Measurement & Impairment (2-day course)
This two-day course focuses on the specific measurement requirements for each type of asset, and the resulting impact on profit and loss. Course topics, presented through the use of exercises, illustrative financial statements, models, and case studi... [read more]

1290: IFRS Asset Measurement & Impairment (2-day course)
This two-day course focuses on the specific measurement requirements for each type of asset, and the resulting impact on profit and loss. Course topics, presented through the use of exercises, illustrative financial statements, models, and case studies, include: Measurement bases | Fair value | Inventories | Property, plant & equipment | Leased assets | Intangible assets | Financial instruments | Investment property | Measurement requirements and alternatives for first-time adoption of IFRS | Measurement of assets acquired in a business combination | Non-current assets held for sale | Measurement of significant influence and joint venture assets | Impairment of assets | Asset valuation disclosures | IFRIC 10 Interim Financial Reporting and Impairment | IASB update. [hide]

1400: IFRS Disclosure and Presentation Requirements (2-day Workshop)
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-day Workshop)
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 programme to enhance and reinforce learning. Course topics include: Presentation of the balance sheet/statement of financial position, income statement/statement of comprehensive income, cash flow statement/statement of cash flows and statement of changes in equity (revised IAS 1 Presentation of Financial Statements - statement of comprehensive income) | Disclosure of accounting policies and policies of financial risk management (IFRS 7 Financial Instruments: Disclosures) | 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 hedging, derivatives and requirements in accordance with IFRS 7) | 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 (IFRS 8), 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.

			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-day course)
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 programme combines theoretical learning with practical informatio... [read more]

1550: IFRS Implementation for Canadian Corporations (3-day course)
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 programme 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; Derecognition 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 recognised 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 programme includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions. [hide]

1600: Oil & Gas Accounting Fundamentals (3-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses 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-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses 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 programme 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 amortisation | Dismantlement, restoration and abandonment ('asset retirement obligations') | Capitalisation 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: Analyses 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 standardised 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-day course)
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-day course)
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 amortisation rules | Update on the IASB’s project for extractive industries | 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-day course)
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-day course)
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 extractive industries project | 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-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses that relate specifically to the minerals and mining sector. The programme details the minimum standards, recommendations and guidelines for public r... [read more]

1626: IFRS for the Minerals and Mining Sector (3-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses that relate specifically to the minerals and mining sector. The programme 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 programme 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 extractive industries project | 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-day course)
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-day course)
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 programme 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 programme 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 extractive industries 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 course)
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 entities who may benefit f... [read more]

1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1-day course)
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 entities who may benefit from last minute assistance 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 the most important conceptual and pragmatic issues. [hide]

1691: International Accounting for Not-for-Profit Entities (3-day course)
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-day course)
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]

1700: IFRS for Electric Utilities (2-day course)
This two-day course examines in detail international accounting issues and their effect on electric utility companies. Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of f... [read more]

1700: IFRS for Electric Utilities (2-day course)
This two-day course examines in detail international accounting issues and their effect on electric utility companies. Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of first-time adoption of IFRS | Recently issued standards, interpretations and their impact on electric utility companies | Proposed IFRS changes that will affect electric utility companies | Production sharing arrangements vs. concession rents | Property, plant and equipment | Borrowing costs | Intangible assets | Provisions, contingent liabilities and contingent assets | Impairment of assets | Asset retirement obligations | Transportation agreements | Customer acquisition costs | Long-term fuel purchase and sale contracts | Derivative treatment for energy contracts (including 'own use' exemption) | Tolling contracts | Emission rights trading | Service concession arrangements, rights of use and lease accounting | Revenue recognition issues | Business combinations and consolidation issues | Risk management via trading and hedge accounting | 'Stand alone' and 'embedded' derivatives | IFRS vs. US / Canadian GAAP. [hide]

1710: IFRS for the Real Estate Sector (2-day course)
This two-day course examines international financial reporting issues with a more in-depth review of those that are specific to the real estate industry. Extensive use of case studies is made to explain learning material and to reinforce knowledge. ... [read more]

1710: IFRS for the Real Estate Sector (2-day course)
This two-day course examines international financial reporting issues with a more in-depth review of those that are specific to the real estate industry. Extensive use of case studies is made to explain learning material and to reinforce knowledge. In addition to covering all significant IFRS, the course includes a more detailed review of the following topics most pertinent to real estate entities: IAS 11 =i:[Construction Contracts] | IAS 12 =i:[Income Taxes] | IAS 14 =i:[Segment Reporting], IFRS 8 =i:[Operating Segments] | IAS 16 =i:[Property, Plant and Equipment] (including cost , component approach, initiating depreciation, depreciation method and period, assets under development, cost model vs. revaluation model) | IAS 17 =i:[Leases] (including classification of leases, treatment by the lessor, lease incentives, service costs, contingent rents, sale and lease-back arrangements, derivatives embedded in lease agreements) | IAS 18 =i:[Revenue] | IAS 23 =i:[Borrowing Costs] | IAS 36 =i:[Impairment of Assets] | IAS 40 =i:[Investment Property] (including definition of investment property, initial measurement, directly attributable expenditures, cost model vs. revaluation model, determination of fair value, presentation of changes in fair value) | Overview of IFRS 1 =i:[First-time Adoption of International Financial Reporting Standards] | Consolidation, investments in associates and joint ventures (IAS 27, IAS 28 and IAS 31) | IFRIC Interpretation 15 =i:[Agreements for the Construction of Real Estate] | Detailed review of presentation of accounts under IFRS as recommended by EPRA including review of best practices recommended by EPRA | Review of model financial statements under IFRS | Review of IFRS financial statements of real estate entities. [hide]

1741: IFRS for Banks and Other Financial Institutions (3-day course)
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-day course)
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 derecognition 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. [hide]

1746: IFRS for Canadian Investment Funds (3-day course)
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-day course)
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-day course)
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 programme complements Course 3200: Overview of Interna... [read more]

1752: IFRS for the Canadian Public Sector (2-day course)
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 programme 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 programme covers, through the use of case studies and exercises:

• Income statement presentation and specific disclosures (revenue recognition, segment reporting, discontinued operations, related parties, accounting policies)
• Cash flow statements
• Recognition and measurement of assets (property, plant & equipment, Museum Assets, intangible assets, inventories, investment property) including the accounting treatment for revaluations, impairment and assets held for sale
• Interest capitalisation (borrowing costs)
• Accounting estimates and errors
• Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
• Leases
• Current and deferred taxes
• Investments in associates and joint ventures
• Consolidated financial statements

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).

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1801: IFRS for the Insurance Industry (2-day course)
This two-day course provides a comprehensive view of the most important IFRS accounting and reporting requirements for insurance companies (life and non-life). Course topics, presented through the use of examples, case studies, and illustrative fina... [read more]

1801: IFRS for the Insurance Industry (2-day course)
This two-day course provides a comprehensive view of the most important IFRS accounting and reporting requirements for insurance companies (life and non-life). Course topics, presented through the use of examples, case studies, and illustrative financial statements, include: Financial statement presentation issues | Valuation and reporting issues | Reinsurance reporting and disclosures | Derivatives and hedging | Cash flow reporting | Required journal entries | Notes to financial statements | Techniques for identifying and valuing embedded derivatives | Overview of IFRS 4 | Update on Phase II of the IASB’s Insurance Contracts project | Discussions of convergence and emerging accounting issues. [hide]

1810: IASB Project on Insurance Contracts - Phase II
Participants on this course will be able to follow the discussions and debates at the IASB and elsewhere on the likely future accounting requirements for insurance contracts. They will gain an overview of the key topics surrounding the valuation of i... [read more]

1810: IASB Project on Insurance Contracts - Phase II
Participants on this course will be able to follow the discussions and debates at the IASB and elsewhere on the likely future accounting requirements for insurance contracts. They will gain an overview of the key topics surrounding the valuation of insurance assets and liabilities, as well as an understanding of various critical concepts such as current exit value, current entry value, risk margins, stochastic valuation etc.... Course topics include: Participation rights | Measurement attributes for life and non-life liabilities | Policyholder participation rights | Estimating future cash flows and related assumptions | Risk margins and profit margins | Embedded derivatives | Unbundling of insurance contracts | Contractual cash flows that depend on policyholder behaviour | Acquisition costs | Gains on initial recognition | Reinsurance. [hide]

1855: IFRS for Audit Committees (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability to... [read more]

1855: IFRS for Audit Committees (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability 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 directors 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. Each module of the training 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. This course has been developed for audit committees, but it would also be of benefit to other directors, executives, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1856: IFRS for Audit Committees - Oil and Gas (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability to... [read more]

1856: IFRS for Audit Committees - Oil and Gas (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability 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 directors in the extractive indutries to meet 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 session 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. This course has been developed for audit committees, but it would also be of benefit to other directors, executives, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1857: IFRS for Audit Committees - Mining (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability to... [read more]

1857: IFRS for Audit Committees - Mining (half-day course)
The fundamental purpose of audit committees is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, every audit committee member must be financially literate, which means he or she must have the ability 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 directors 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 session 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. This course has been developed for audit committees, but it would also be of benefit to other directors, executives, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1865: Understanding IFRS Financial Statements (2-day course)
The ability to analyse and interpret financial statements is a core skill for many finance professionals. Financial statements provide essential information about the performance of a business and the quality of its management. Developing the ability... [read more]

1865: Understanding IFRS Financial Statements (2-day course)
The ability to analyse and interpret financial statements is a core skill for many finance professionals. Financial statements provide essential information about the performance of a business and the quality of its management. Developing the ability to identify and focus on crucial issues is the goal. This two-day course 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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1900: Finance for Managers (2-day course)
This two-day course provides a detailed insight into the principles of accounting and financial management for those with little or no accounting experience. It is an essential course for those in managerial roles in all disciplines, including opera... [read more]

1900: Finance for Managers (2-day course)
This two-day course provides a detailed insight into the principles of accounting and financial management for those with little or no accounting experience. It is an essential course for those in managerial roles in all disciplines, including operations, human resources, project management, sales, marketing or business development. The course will explain and illustrate the key financial principles and will de-mystify accounting terminology in a very clear and enjoyable way in order to improve understanding and build confidence when dealing with financial situations encountered as a Manager. A review of the key International Financial Reporting Standards (IFRSs) will provide an appreciation of the assumptions and choices that exist when preparing a set of financial statements. These new skills will then be employed when using ratio analysis to help Managers to better understand their performance and appreciate how and why their performance and financial position differs from that of competitors. The course will also explore various methods of measuring and assessing a department or entity’s performance to date and ensuring it supports the entity’s corporate objectives. [hide]

6010: Séminaire d'immersion IFRS (4 jours)
Ce séminaire de 4 jours aborde de façon détaillée les difficultés techniques rencontrées lors de la préparation des états financiers selon les normes comptables IFRS. L’alternance entre les exemples théoriques et pratiques permet d’illustrer les thèm... [read more]

6010: Séminaire d'immersion IFRS (4 jours)
Ce séminaire de 4 jours aborde de façon détaillée les difficultés techniques rencontrées lors de la préparation des états financiers selon les normes comptables IFRS. L’alternance entre les exemples théoriques et pratiques permet d’illustrer les thèmes traités à savoir : Compte de résultat - présentation et information financière obligatoire, reconnaissance du chiffre d’affaires, résultat par action, information sectorielle, activités en cours de cession ou d’abandon, parties liées, règles et méthodes comptables | Tableau des flux de trésorerie | Comptabilisation et évaluation des actifs (immobilisations corporelles, immobilisations incorporelles, stocks, immeubles de placement), comptabilisation et évaluation des actifs détenus en vue de la vente et activités abandonnées | Capitalisation des intérêts d’emprunt | Changement de méthode comptable, changement d’estimation et correction d’erreur | Comptabilisation et présentation des provisions (y compris provisions pour retraites) et autres obligations | Comptabilisation des contrats de location (financier et opérationnel) | Impôts courants et différés | Comptabilisation des participations dans des entreprises associées | Regroupements d’entreprises et préparation des comptes consolidés (y compris consolidation des entités ad hoc) | Instruments financiers | Comptabilisation des opérations de couverture | Conversion des opérations en monnaies étrangères | Événements postérieurs à la clôture | Première adoption des IFRS | Brève comparaison avec les autres référentiels comptables majeurs (normes françaises, US GAAP) et présentation des évolutions normatives et réglementaires attendues (exposé-sondages, agenda, actualité sur les projets de convergence IASB-FASB). [hide]

6080: Actualités IFRS
Ce séminaire permet aux participants de prendre connaissance des nouvelles normes (IFRS), interprétations (IFRIC) ou amendement(s) apporté(s) aux normes existantes qui ont eu lieu au cours de l’année. Il présente également les projets, les normes en ... [read more]

6080: Actualités IFRS
Ce séminaire permet aux participants de prendre connaissance des nouvelles normes (IFRS), interprétations (IFRIC) ou amendement(s) apporté(s) aux normes existantes qui ont eu lieu au cours de l’année. Il présente également les projets, les normes en cours de rédaction au niveau de l’IASB ainsi que les exposés-sondages qui entreront en vigueur dans un futur proche. Les sujets couverts seront finalisés dans les derniers jours avant le début du séminaire afin d'être le plus à jour possible. Les thèmes traités porteront sur les nouvelles normes ou amendements suivants: IFRIC 12 - Accord de concession de services (Décembre 2006, applicable dès Janvier 2008) | IFRS 8 - Secteurs opérationnels (Décembre 2006, applicable dès Janvier 2009) | IAS 23 - Coût des emprunts (Mars 2007, applicable dès Janvier 2009) | IFRIC 13 - Programmes de fidélisation des clients (Juin 2007, applicable dès Juillet 2009) | IFRIC 14 – IAS 19: Limitation de l’actif au titre des prestations définies, obligations de financement minimum et leur interaction (Juillet 2007, applicable dès Janvier 2008) | Amendement à IAS 1 - Présentation des états financiers: Information à fournir sur le capital (Septembre 2007, applicable dès Janvier 2009 | IFRS 3 (version révisée) - Regroupements d’entreprises (Janvier 2008, applicable dès Juillet 2009) | Amendements à IAS 27 – États financiers consolidés et individuels (Janvier 2008, applicable dès Janvier 2009) | Amendements à IAS 28 – Participations dans des entreprises associées et IAS 31 – Participations dans les coentreprises (Janvier 2008, applicable dès Juillet 2009) | Amendement à IFRS 2 – Paiement fondé sur des actions (Janvier 2008, applicable dès Janvier 2009) | Amendements à IAS 32 - Instruments financiers remboursables par anticipation à la juste valeur et obligations liées à la liquidation (Février 2008, applicable dès Janvier 2009). Présentation des exposés-sondages qui inclut: les principales propositions d’amendements, le bien-fondé de ces propositions, les impacts induits par ces propositions. Nos instructeurs présentent également les décisions récentes arrêtées au niveau de l’IFRIC et les autres projets notamment la convergence vers un référentiel international commun. [hide]

6550: Conversion aux normes IFRS: Application pratique pour entreprises canadiennes (3 jours)
Ce séminaire de 3 jours combine présentation théorique et utilisation de cas pratiques pour illustrer les impacts de l’application des normes IFRS ; ce qui permettra aux participants de développer à la fois leur compréhension du cadre conceptuel des ... [read more]

6550: Conversion aux normes IFRS: Application pratique pour entreprises canadiennes (3 jours)
Ce séminaire de 3 jours combine présentation théorique et utilisation de cas pratiques pour illustrer les impacts de l’application des normes IFRS ; ce qui permettra aux participants de développer à la fois leur compréhension du cadre conceptuel des normes IFRS et les difficultés techniques et pratiques liées à leur première adoption. L’alternance entre les exemples théoriques et pratiques permet d’illustrer les thèmes traités à savoir : Présentation des normes IFRS et des principales différences avec les PCGR du Canada, en ce qui concerne notamment : les actifs corporels, incorporels ; la mise en œuvre des tests de dépréciation des actifs, les provisions et passifs éventuels, l’information intérimaire, les impôts courants et différés | Les règles à suivre lors de la première adoption des normes IFRS telles qu’édictées par IFRS 1 | Les exceptions obligatoires prévues par IFRS 1| Les stratégies à utiliser lors de la sélection des exceptions optionnelles prévues par IFRS 1 | La sélection des principes | L’évaluation des éléments des états financiers à la juste valeur à la date de transition, y compris la valeur vénale, les flux nets actualisés | La préparation des premiers états financiers comparatifs en normes IFRS. Les participants au séminaire apprendront également comment gérer le processus de conversion aux normes IFRS notamment en ce qui concerne : La planification du projet | L’implication de l’ensemble de la société | La formation du personnel | L’implémentation du changement | La collecte des données | La gestion en parallèle de systèmes différents d’informations financières. [hide]