Due to the decision that Canadian Publicly Accountable Enterprises (including all publicly listed companies) will need to adopt IFRS by 2011, IASeminars is now offering a wide range of IFRS courses in a number of major Canadian cities.
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For example, IASeminars has created the following course expressly designed to help Canadian entities with their transition to IFRS, which includes a review of major IFRS / Canadian GAAP differences and an illustrative case study: Course 1550: IFRS Transition for Canadian Corporations (3-day course)
IASeminars works closely with several major Canadian accounting institutes in servicing the demand for high-quality IFRS training courses in Canada, and in ensuring that IFRS content is a relevant and valuable part of ongoing professional education programmes. CGA Canada, CMA Canada, and ICA of Alberta are some of our
IASeminars Professional Affiliation Partners in Canada.
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1000: IFRS Comprehensive Workshop (8-day course)
This eight-day comprehensive 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 topics.
Through the use of case studies, exercises, and SIC & IFRIC Interpretations, the workshop covers: A brief history of IFRS | The GAAP hierarchy (explanation & application) | Balance sheet format and contents | Income statement presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, related parties, accounting policies, discontinued operations) | Cash flow statements | Statement of shareholders’ equity (including presentation alternatives) | 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 | Interest capitalisation | 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 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 balance sheet date | 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).
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1010: IFRS Immersion (4-day course)
This four-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: IFRS ...
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1010: IFRS Immersion (4-day course)
This four-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: IFRS Overview (2-day course). Delegates may also wish to consider the more expanded Course 1000: IFRS Comprehensive Workshop (8-day course).
The programme covers, through the use of case studies and exercises: Income statement presentation and specific disclosures (revenue recognition, earnings per share, segment reporting, discontinued operations, related parties, accounting policies) | Cash flow statements | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | Interest capitalisation | 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 | 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 balance sheet date | First-time adoption of IFRS | Brief comparisons with other major GAAP (e.g. US & UK GAAP) and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).
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1020: IFRS Overview, with US GAAP Comparison (3-day course)
This three-day interactive workshop is a step-by-step overview of the 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, cash flow statement, related parties, 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 | Contingencies and non-financial liabilities (including those for employee benefits) | Share-based payment | Foreign currency transactions | Investments in associates and joint ventures | Inventories | Overview of business combinations, including a recap of the January 2008 revisions | Consolidated financial statements, including special purpose entities | Financial instruments, including the IFRS 7 disclosure requirements | 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).
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1030: IFRS Overview (2-day course)
This two-day course is a step by step guide through the technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-wor...
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1030: IFRS Overview (2-day course)
This two-day course is a step by step guide through the technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world examples, include: Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, cash flow statement, contingencies, accounting policies, changes in accounting estimates, correction of errors, and discontinued operations) | Revenue recognition | Recognition and measurement of assets (property, plant & equipment and intangible assets) including the accounting treatment of impairment and assets held for sale | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Share-based payment | Inventories | Consolidated financial statements, including special purpose entities | Financial instruments, including the disclosure requirements in IFRS 7 | First-time adoption of IFRS | Discussion of new developments.
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1040: IFRS Accounting for Private Entities (2-day course)
This two-day course examines the IASB requirements for applying IFRS to Private Entities. Topics include: Scope of IFRS for Private Entities (previously known as IFRS for SMEs) and definition of Private Entities | Framework and pervasive principles | Differences between full IFRS and IFRS for Private Entities: Fall-backs to full IFRS | Presentation of financial statements: Illustrative financial statements and disclosure checklist | Statement of income and expenses and retained earnings | Cash flow statement | Revenue recognition | Financial assets and liabilities | Impairment of assets | Inventories | Consolidation, business combinations and investments in associates and joint ventures | Government grants | Property, plant and equipment | Leases | Provisions | Employee benefits | Income taxes | Research and development costs | Overview published by the IASB (Q&A) | Field testing of the proposed IFRS for Private Entities| Current status on the IASB project.
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1080: IFRS Technical Update
This one-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or became effective within 12 months and presents information on other recent and impending pronou...
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1080: IFRS Technical Update
This one-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or became 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 final Amendments to existing Standards (includes those effective 2008 or later): IFRIC 12 Service Concession Arrangements (December 2006, effective January 2008) | IFRS 8 Operating Segments (December 2006, effective January 2009) | Amendment to IAS 23 Borrowing Costs (March 2007, effective January 2009) | IFRIC 13 Customer Loyalty Programmes (June 2007, effective July 2008) | IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (July 2007, effective January 2008) | Revised IAS 1 Presentation of Financial Statements – comprehensive income (September 2007, effective January 2009) | Revised IFRS 3 Business Combinations (January 2008, effective July 2009) | Revised IAS 27 Consolidated and Separate Financial Statements (January 2008, effective July 2009) | Consequential amendments to IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures (January 2008, effective July 2009) | Revised IFRS 2 Share-based Payment (January 2008, effective January 2009) | Amendment to IAS 32 Financial Instruments: Presentation, relating to puttable instruments and obligations arising on liquidation (February 2008, effective January 2009) | Annual Improvements Project for 2007 - Amendments to 20 IFRSs (May 2008) | 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) | IFRIC 15: Agreements for the Construction of Real Estate (July 2008, effective January 2009) | IFRIC 16: Hedges of a Net Investment in a Foreign Operation (July 2008, effective October 2008) | Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (July 2008, effective July 2009).
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.
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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, and IFRS 7 Financial Instruments: Disclosures. 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 determination of fair values, 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 | Overview of Amendment to IAS 32 on Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Overview of Amendment to IAS 39 on Eligible Hedged Items | Disclosure requirements under IFRS 7 | Considerations for first-time adopters of IFRS | Amendments resulting from the IASB 2007 Improvements Project | Current status of the IASB Discussion Paper on fair value measurements | Overview of the Discussion Paper on financial instruments with characteristics of equity | Overview of the Discussion Paper on reducing complexity in reporting financial instruments.
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1210: IFRS and US GAAP Accounting 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 hedging activities under US GAAP (FAS 133) and IFRS (IAS 39 and IFRS 7). 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, short-cut 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, qualifying for the short-cut method, 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, 'clearly-and-closely related' criteria, determining if bifurcation is necessary, dominant economic component tests) | Required journal entries | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments (the Fair Value Option, Amendment to IAS 39 on eligible hedged items, US GAAP Statement 133 Implementation Issues, Fair Value Measurement - IASB Discussion Paper and US GAAP Statement 157, FAS 161 Disclosures about Derivative Instruments and Hedging Activities, Overview of the IASB Discussion Paper (March 2008) on reducing complexity in reporting financial instruments, FASB Exposure Draft (June 2008): Accounting for Hedging Activities - an Amendment of FASB Statement 133, and other emerging issues).
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1260: IFRS Accounting for Taxes, Provisions, Contingencies & Financial Liabilities (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 the relevant requirements of IFRS 7 Financial Instruments: Disclosures, the Exposure Draft of IAS 37 resulting from the Business Combinations project, and the current status of the convergence project affecting IAS 12.
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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 | Business combination recognition requirements | Determining current pension expense and related assets and liabilities | Utilising the ‘corridor’ approach to amortise actuarial gains & losses | Treatment of settlements and curtailments | Other post-employment benefits | Disclosure requirements | Illustrative presentations | Methods available for first-time adopters | Brief comparison to US GAAP. In addition we will bring you up-to-date with recent amendments to IAS 19 due to the Convergence Project and proposed changes to IAS 19 resulting from Phase II of the Business Combinations Project. Programme coverage includes the recent amendment to IAS 19 Actual Gains and Losses, Multi-employer Plans and Disclosures.
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 | IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 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 | Current status of the IASB Discussion Paper on fair value measurement | Overview of the IASB Discussion Paper - Preliminary Views on Amendments to IAS 19 (March 2008) | Brief comparison to US GAAP.
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1285: Actuarial Concepts in Pensions and Employee Benefits
This one-day course includes comprehensive coverage of the elements needed to understand basic actuarial concepts and to link the actuarial report with the accounting principles applied in both IFRS (IAS 19) and US GAAP (FAS 87, 88, 132, 158, etc.) and their respective pension and benefit-related disclosures.
Course topics, presented through the use of examples, model statements, and case study, include: Actuarial terminology | General actuarial concepts | Actuarial concepts in pensions | Recognising and understanding the differences between defined benefit and defined contribution plans | Actuarial assumptions and other assumptions | Technical aspects of actuarial valuations | Assets | Liabilities | Cost components | Understanding actuarial gains/losses | Understanding the actuarial report and linking the actuarial report with the accounting disclosures.
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1290: IFRS Asset Valuation & 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 | Current status of the IASB Discussion Paper on fair value measurement.
Our expert instructors also explain the Discussion Paper prepared by the staff of the Canadian Accounting Standards Board relating to measurement on initial recognition. This paper evaluates possible measurement bases (historical cost, current cost, fair value, net realisable value, value in use and deprival value) against criteria derived from the IASB Framework, as well as covering developments in finance theory, present value and statistical probability principles, and measurement practices.
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1295: IFRS Accounting for Property, Plant and Equipment
This one-day course provides an in-depth review of IFRS accounting and disclosure requirements relating to property, plant and equipment. Our expert instructors explain and illustrate the technical and practical issues that may arise when accounting for such assets, including: Definitions and scope of IAS 16 | Recognition of property, plant and equipment | Recognition criteria | Identifying assets and parts of assets | Spare parts, stand-by equipment, and servicing equipment | Guidance on initial measurement | Elements of cost | Measurement of cost | Exchange transactions | Interest capitalisation (IAS 23) | Asset retirement obligations | Assets purchased with a cash flow hedge of a forecast transaction (IAS 39) | Assets acquired under a government grant (IAS 20) | Treatment of cost subsequent to acquisition | Replacing parts of an asset | Changes in decommissioning and restoration costs (IFRIC 1) | Measurement after initial recognition – cost model and revaluation model | Depreciation of property, plant and equipment | Identifying an asset or part of an asset to be depreciated | Allowed depreciation methods | Depreciable amount and residual value | Useful lives | Accounting for changes in estimate | Accounting for changes in depreciation methods | Start of depreciation | Idle assets and facilities | Fully depreciated assets | Amortisation of leasehold improvements | Investment property (IAS 40) | Assets held for sale (IFRS 5) | Impairment of property, plant and equipment (IAS 36) | Identifying an asset that may be impaired | Measuring recoverable amount | Recognising and measuring an impairment loss | Cash-generating units | Reversing an impairment loss | Asset disposals | Current Status of the IASB Discussion Paper on Fair Value Measurement | Balance sheet presentation | Disclosures.
The programme also contains guidance on issues not specifically addressed in IFRS, including: Accounting policy and minimum capitalisation | Cost of items to treat environmental contamination | Lump-sum purchase of a group of assets | Capitalising construction overheads | Applying group and composite depreciation | Techniques for short-lived, low-cost assets (tools, dies, utensils, etc.) | Accounting for returnable containers | Treatment of composite depreciation disposals | Treatment of involuntary asset losses.
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1310: IFRS and US GAAP Revenue Recognition
This one-day course presents the information needed to navigate complex issues surrounding the recognition and measurement of revenue under both IFRS and US GAAP, an area closely scrutinised by regulators such as the SEC in the US and the Financial Reporting Review Panel in the UK. Utilising extensive examples and real-world case studies, the programme covers: IAS 18 =i:[Revenue] | IFRIC 13 =i:[Customer Loyalty Programmes] | IFRIC 15 =i:[Agreements for the Construction of Real Estate] | Relevant FASB requirements | SEC criteria for revenue recognition | Revenue with right of return | Delivery and 'substantial performance' | Multiple-element contracts | Gross versus net reporting (including presentation of taxes collected and remitted) | Round tripping | Barter transactions | Deferred payments (discounting) | Sale and repurchase agreements | Bill and hold sales | Vendor consideration given to a customer | Service provider consideration given to a manufacturer or reseller | Reimbursements for out-of-pocket expenses | Nonrefundable advance payments received | Effect of fair value measurement | Accounting for collaborative arrangements | Accounting for the sale of real estate subject to a buy-sell clause | Recent revenue recognition abuses.
The programme also includes the latest developments, including an update on the IASB-FASB joint project on revenue recognition and new changes to financial statement presentation.
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1400: Meeting 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 (including 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 judgements | Interim financial reporting | Disclosures in respect of assets and liabilities: Property, plant & equipment, Intangibles, Impairment of assets, Financial assets and liabilities (including hedging, derivatives and requirements in accordance with IFRS 7) | Share capital (including Capital Disclosures required by IAS 1) | Employee benefits | Provisions, | Share-based payment| Income taxes | Specific topics such as First-time adoption of IFRS, Business combinations and consolidation, Segment reporting (IAS 14 and IFRS 8), Earnings per share, Discontinued operations and non-current assets held for sale, Events after the reporting period, Related party transactions, and Foreign currency | Expected future developments relating to presentation and disclosure.
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1405: IFRS Preparation of Cashflow Statements Under IAS 7
This one-day course is a guide through the technical issues involved in preparing and analysing the statement of cash flows under IFRS, with a comparison to US GAAP requirements. The programme is intended for both preparers and users of financial statements. The course covers, through the use of case studies and real-world financial statements: Purpose of the statement of cash flows | Reporting requirements and entity applicability | Format of the statement (operating, investing, financing sections) | Cash and cash equivalents (definition, policy requirements) | Treatment of bank overdrafts | Presentation methods (direct & indirect) | Gross and net cash flows (criteria and guidelines for netting) | Classifying cash flows | Allowable alternative treatments (dividends, interest, taxes) | Treatment of foreign currency cash flows | Non-cash investing and financing activities | Asset-related government grants | Cash flows from investments in subsidiaries, associates and joint ventures | Acquisitions and disposals of subsidiaries and other business units | Reporting discontinued operations cash flows | Interim cash flow reporting | Disclosure requirements.
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1550: IFRS Transition for Canadian Corporations (3-day course)
This three-day course is an expanded version of Course 1500: IFRS First-time Adoption Workshop (2-day course) and is designed specifically for application to Canadian entities. The programme com...
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| 15-17 Dec 2008 | Vancouver, Canada | Details & Registration |
| 25-27 Mar 2009 | Toronto, Canada | Details & Registration |
| 30 Mar - 1 Apr 2009 | Calgary, Canada | Details & Registration |
| 20-22 Apr 2009 | Edmonton, Canada | Details & Registration |
| 4-6 May 2009 | Calgary, Canada | Details & Registration |
| 10-12 Jun 2009 | Vancouver, Canada | Details & Registration |
| 22-24 Jun 2009 | Montréal, Canada | Details & Registration |
| 31 Aug - 2 Sep 2009 | Toronto, Canada | Details & Registration |
| 21-23 Sep 2009 | Montréal, Canada | Details & Registration |
| 14-16 Oct 2009 | Ottawa, Canada | Details & Registration |
| 26-28 Oct 2009 | Vancouver, Canada | Details & Registration |
| 30 Nov - 2 Dec 2009 | Calgary, Canada | Details & Registration |
| 2-4 Dec 2009 | Montréal, Canada | Details & Registration |
1550: IFRS Transition for Canadian Corporations (3-day course)
This three-day course is an expanded version of 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; intangible assets; impairment; provisions and contingencies; 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 managing the IFRS transition process | Planning the project | Involving the whole business | Staff training | Implementing the changes | Collecting the data | Operating parallel reporting systems. This valuable programme includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions.
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| 15-17 Dec 2008 | Vancouver, Canada | Details & Registration |
| 25-27 Mar 2009 | Toronto, Canada | Details & Registration |
| 30 Mar - 1 Apr 2009 | Calgary, Canada | Details & Registration |
| 20-22 Apr 2009 | Edmonton, Canada | Details & Registration |
| 4-6 May 2009 | Calgary, Canada | Details & Registration |
| 10-12 Jun 2009 | Vancouver, Canada | Details & Registration |
| 22-24 Jun 2009 | Montréal, Canada | Details & Registration |
| 31 Aug - 2 Sep 2009 | Toronto, Canada | Details & Registration |
| 21-23 Sep 2009 | Montréal, Canada | Details & Registration |
| 14-16 Oct 2009 | Ottawa, Canada | Details & Registration |
| 26-28 Oct 2009 | Vancouver, Canada | Details & Registration |
| 30 Nov - 2 Dec 2009 | Calgary, Canada | Details & Registration |
| 2-4 Dec 2009 | Montréal, Canada | Details & Registration |
1660: IFRS for the Telecommunication Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The programme includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Internally generated software | Telecommunication licences | Construction cost of network (financing cost, site selection costs, network planning, dismantling and restoration costs) | Long-lived assets (component approach, start of depreciation, depreciation method and period) | Indefeasible rights of use and capacity arrangements | Impairment indicators in the telecom industry | Defining cash generating units | Calculating recoverable amounts | Valuation of handsets | Inventory versus marketing costs | Bundled (or multi-element) arrangements | Handset sales/Sales of modems | Prepaid revenue | Loyalty schemes/Free minutes | Principal-agent arrangements (agreements with content providers and other third parties) | Interconnect arrangements | Activation costs/Customer acquisition costs/Subscription fees | Recently issued standards, interpretations and their impact on telecommunication firms | Proposed IFRS changes that will affect the sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to telecommunication entities.
Note: This course is endorsed by CIMA, within the Focus on series, as suitable for CIMA members, their staff and colleagues.
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1700: IFRS for the Energy Industry (2-day course)
This two-day course examines in detail international accounting issues and their effect on energy 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 energy companies | Proposed IFRS changes that will affect energy companies | Production sharing arrangements vs. concession rents | Property, plant and equipment | Contributed capital | 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 | Transmission contracts and regulated access | 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.
Note: This course is endorsed by CIMA, within the Focus on series, as suitable for CIMA members, their staff and colleagues.
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1720: IFRS for the Agricultural Industry
This one-day course examines international financial reporting issues in detail and their effect on agricultural entities. Topics, presented through the use of examples, case studies, and illustrative financial statements, include: An overview of IFRS including general principles (Framework, IAS 8 Accounting policies, changes in accounting estimates and errors, IAS 10 Events after the Reporting Period, IAS 18 Revenue recognition) | Agriculture (IAS 41) including scope, agriculture-related definitions, recognition and measurement of biological assets and agricultural produce, fair value versus cost, treatment of point-of-sale costs, hierarchy in fair value measurement, frequency of fair value measurement, independent valuation, inability to measure fair value reliably, gains and losses, land related to agricultural activity, subsequent expenditures, government grants related to biological assets, disclosures and presentation | Disclosure requirements (IAS 1 Presentation of financial statements, IAS 7 Cash flow statements, IAS 14 Segment reporting and IFRS 8 Operating segments, IAS 24 Related party disclosures, IAS 33 Earnings per share, IAS 34 Interim financial reporting, IFRS 5 Non-current assets held for sale and discontinued operations) | Employee Benefits (IAS 19) | Share-based payment (IFRS 2) | Business combinations (IFRS 3) | Consolidation, including associates and joint ventures (IAS 27, IAS 28 and IAS 31) | Income taxes (IAS 12) | Financial instruments (IAS 32/39 and IFRS 7) | Provisions, contingent liabilities and contingent assets (IAS 37) | Intangible assets (IAS 38) | Leases (IAS 17) | Investment property (IAS 40) | Property, plant and equipment (IAS 16) including elements of cost, component approach, initiating depreciation, depreciation method and period, assets under development, cost model versus revaluation model, borrowing costs, government grants, impairment of assets | Inventories (IAS 2) including scope, measurement, recognition | Discussion of an agricultural entity's IFRS financial statements.
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1740: IFRS Accounting for Banks and Other Financial Institutions (2-day course)
This highly interactive two-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: Regulatory considerations | IFRS 7 Financial Instruments: Disclosures (and brief comparison with the disclosure requirements of Pillar 3 of Basel II) | IFRS financial statements - IAS 1, 7, 8 (including Capital Disclosures and Revised IAS 1 - Comprehensive Income) | Accounting for loans, loan commitments, and impairment under IAS 39 | Classification, recognition, measurement, and derecognition of financial instruments under IAS 39 | Effective interest method under various scenarios | Fair value option | Derivatives and hedging | Property, plant and equipment, including repossessed assets | Recognition of fee income | Brief comparison of IFRS to other GAAP | Illustrative financial statements and disclosures (IFRS and US GAAP) | Discussion of future developments (Exposure Drafts, Draft Interpretations, IASB projects and agenda, convergence update and plans).
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.
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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 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.
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2005: US GAAP Immersion Workshop (5-day course)
This five-day course provides a detailed step-by-step guide through the technical issues faced in producing US GAAP financial statements. It is designed as a more in-depth, workshop version of our Course 2010: US GAAP Immersion (4-day course). The programme covers, through the use of extensive case studies, exercises, and illustrative financial statements: Sources of US GAAP | GAAP hierarchy | Consolidated financial statement requirements, including special purpose entities and variable interest entities | Separate financial statements | Statement of financial position | Income statement | Discontinued operations | Changes in policies, accounting estimates and errors | Earnings per share | Comprehensive income | Cash flow statement | Statement of changes in equity | Segment disclosures | Interim reporting | Revenue recognition (current FASB and SEC requirements) | Treatment of multiple deliverables | Service revenues | Current revenue issues | Foreign currency transactions | Financial statement translation | Inventory accounting | Business combinations (including an overview of new FAS 141R requirements) | Equity method accounting | Joint ventures | Equity investments | Intangible assets | Accounting for research and development | Impairment testing of goodwill | Long-lived assets | Capitalisation of interest | Asset retirement obligations | Assets held for sale | Nonmonetary transactions | Impairment of long-lived assets | Lease accounting (capital and operating) | Contingency accounting and disclosures | Restructuring provisions | Subsequent events | Short-term employee benefits | Pension cost measurement and presentation | Other post-employment benefits | Share-based payment | Financial assets (categories and accounting treatments, including the Fair Value Option and an overview of hedge accounting) | Financial liabilities | Discussion of future developments (Exposure Drafts, project agenda, update on the IASB-FASB convergence projects, global accounting convergence) | Researching US GAAP (including the impact of codification).
Note that participants are expected to have prior knowledge of basic accounting principles based on any national standards, and that they can expect to leave the course with a broad understanding of US GAAP and with the ability to understand financial statements prepared on that basis. Please note, however, that preparation of detailed US GAAP financial statements (including disclosures) is a complex requirement where further training may be needed.
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2010: US GAAP Immersion (4-day course)
This four-day course provides a detailed step-by-step guide through the technical issues faced in producing US GAAP financial statements. It is designed as an extended version of our Course 2030...
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2010: US GAAP Immersion (4-day course)
This four-day course provides a detailed step-by-step guide through the technical issues faced in producing US GAAP financial statements. It is designed as an extended version of our Course 2030: US GAAP Overview (2-day course). The programme covers, through the use of illustrative financial statements, case studies and exercises: Sources of US GAAP | GAAP hierarchy | Consolidated financial statement requirements, including special purpose entities and variable interest entities | Statement of financial position | Income statement | Discontinued operations | Changes in policies, accounting estimates and errors | Earnings per share | Comprehensive income | Cash flow statement | Statement of changes in equity | Revenue recognition (current FASB & SEC requirements) | Treatment of multiple deliverables | Service revenues | Current revenue issues | Inventory accounting | Business combinations (including an overview of the new standard FAS 141R) | Equity method accounting | Joint ventures | Equity investments | Intangible assets | Accounting for research and development | Impairment testing of goodwill | Long-lived assets | Capitalisation of interest | Asset retirement obligations | Assets held for sale | Nonmonetary transactions | Impairment of long-lived assets | Lease accounting (capital and operating) | Contingency accounting and disclosures | Restructuring provisions | Subsequent events | Short-term employee benefits | Pension cost measurement and presentation | Other post-employment benefits | Share-based payment | Financial assets (categories and accounting treatments) | The Fair Value Option | Financial liabilities | Discussion of future developments (Exposure Drafts, project agenda, update on the IASB-FASB convergence projects, global accounting convergence) | Researching US GAAP (including the impact of codification).
Note that participants are expected to have prior knowledge of basic accounting principles based on any national standards, and that they can expect to leave the course with a broad understanding of US GAAP and with the ability to understand financial statements prepared on that basis. Please note, however, that preparation of detailed US GAAP financial statements (including disclosures) is a complex requirement where further training may be needed.
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2080: US GAAP Technical Update
This one-day course brings delegates up-to-date with the changes to US GAAP that have been issued, amended or became effective during the past 12 months and provides information on other recent ...
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2080: US GAAP Technical Update
This one-day course brings delegates up-to-date with the changes to US GAAP that have been issued, amended or became effective during the past 12 months and provides information on other recent and impending pronouncements. Also included is a progress report on current Exposure Drafts and ongoing projects. Topics to be covered are finalised in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, this programme concisely covers recent and pending changes in US GAAP. Topics include: Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60 (FAS 163) | The Hierarchy of Generally Accepted Accounting Principles (FAS 162) | Disclosures about Derivative Instruments and Hedging Activities - an Amendment of FASB Statement 133 (FAS 161) | Noncontrolling Interests in Consolidated Financial Statements (FAS 160) | Business Combinations (FAS 141R) | The Fair Value Option for Financial Assets and Liabilities (FAS 159) | Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans (FAS 158) | Fair Value Measurements (FAS 157) | Accounting for Servicing of Financial Assets (FAS 156) | Accounting for Certain Hybrid Financial Instruments (FAS 155) | Accounting for Uncertainty in Income Taxes (FIN 48) | Verification Document - FASB Accounting Standards Codification | Exposure Drafts | Financial Instruments with Characteristics of Equity | Not for Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition | Not for Profit Organizations: Mergers and Acquisitions | Earnings per Share | Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information | Conceptual Framework for Financial Reporting: The Reporting Entity | Reducing Complexity in Reporting Financial Instruments | Accounting for Hedging Activities | Disclosure of Certain Loss Contingencies | Accounting for Transfers of Financial Assets | Amendments to FASB Interpretation No. 46R | Current FASB Agenda – Major Joint Projects with IASB (Revenue Recognition, Liabilities and Equity, Financial Statement Presentation, Improved Conceptual Framework for Financial Reporting, Accounting for Leases, Income Taxes, Earnings per Share, Discontinued Operations, Emissions Trading Schemes, Financial Instruments) | Current FASB Agenda - Other Major Projects (Post-retirement Benefits, Fair Value Option Phase 2, Subsequent Events, Transfers of Financial Assets, Loan Loss Disclosure, Hedging, Not-for-Profit Mergers and Acquisitions, Going Concern, Contingency Disclosures, Acquired In-process Research and Development, Reconsideration of Interpretation 46(R) Consolidation of Variable Interest Entities) | EITF Activity (recently issued and pending) | FASB Staff Positions (recently issued and pending) | SEC developments | International convergence – current status and future prospects.
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2280: US GAAP Accounting for Pensions (2-day course)
This two-day course includes comprehensive coverage of accounting for pensions and other employee benefits under US GAAP. The standards covered in this course are FAS 87/88, FAS 106, FAS 112, FAS 132(R) and FAS 158.
The programme is presented using financial statements, case studies, and examples to illustrate application of the standards. Course topics include: Treatment of single-employer defined benefit pension plans | Key concepts (attribution, benefit obligations, actuarial assumptions, components of expense) | Return on plan assets and asset methods | Accounting concepts (gains and losses, plan amendments, substantive plans and commitments, balance sheet recognition) | Measurement date | Employers with two or more plans | Annuity contracts | Other contracts with insurance companies | Defined contribution plans | Multiemployer plans | Multiple-employer plans | Non-US pension plans | Business combinations | Curtailment/settlement accounting | Termination benefits | Postretirement benefits other than pensions | Postemployment benefits | Disclosures for pensions and other postretirement benefits | Effect of FAS 157 Fair Value Measurement.
Delegates are also brought up-to-date with recent amendments to the pension-related standards, i.e. FAS 158: Accounting for Defined Benefit Pension and Other Postretirement Plans - an Amendment of FASB Statements No. 87, 88, 106, and 132(R).
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3110: Comparison of IFRS with Canadian GAAP (2-day course)
Following the recent decision by the Canadian Accounting Standards Board (AcSB) to converge Canadian GAAP with International Financial Reporting Standards (IFRS) by 2011- see
http://www.cica.ca/index.cfm?la_id=1&ci_id=29532&highlight_keywords=ifrs - this two-day course provides an overview of IFRS with an emphasis on the current differences between Canadian GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, 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 | 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.
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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).
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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’...
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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.
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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.
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