Q4 2010 Special Offer
CGA members attending any of the three following courses in Q4 2010 will receive
a 40% discount on their total order for these select public seminars by using the special promotional code
"CGALTD" when booking on this site:
November 23 - Course 6043 - Nouveaux principes comptables canadiens pour les entreprises à capital fermé - MontréalNovember 25 - Course 1400 - IFRS Disclosure and Presentation Requirements (2 days) - CalgaryDecember 6 - Course 1208 - IFRS for Derivatives and Hedging (2 days) - CalgaryBenefit from special every day pricing on our Canada courses
IASeminars is pleased to offer CGA members
a 10% discount on their total order for any public seminars booked through this website.
To benefit from this special offer, please use the promotional code CGA10 when prompted to do so whilst placing your order. For more information, please feel free to contact us.
See below for more information about our courses in Canada, or use our
advanced search facility to specify your exact training requirements (topics, dates, locations, etc.) or else browse our complete range of international accounting courses shown below. You can also view our
upcoming courses in chronological order.
Please note that all of these topics can also be delivered on an
in-house basis at a time and place of your choosing.
See below for the complete list of topics we offer, or view our courses in:
Also see details of our courses in the
USA
Upcoming Canada Courses
Quick links
Detailed links
1010: IFRS Fundamentals (4 days)
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements.
The program covers, through the use of case studies and exercises:
[read more]
1010: IFRS Fundamentals (4 days)
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements.
The program covers, through the use of case studies and exercises:
- Statement of comprehensive income - presentation and specific disclosures (revenue recognition, earnings per share, segment reporting, discontinued operations, related parties, accounting policies)
- Statement of cash flows
- Statement of financial position, including the recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property and the accounting treatment of impairments)
- Earnings per share measurement and presentation
- Accounting estimates and errors
Also included are discussions of:
- Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
- Leases
- Income taxes
- Business combinations and consolidated financial statements, including special purpose entities
- Investments in associates and joint ventures
- Financial instruments, including the treatment of derivatives & hedge accounting
- Foreign currency transactions and translation of overseas operations
- Events after the reporting period
- Related party disclosures
- Interim financial reporting
Further topics in the course are:
- First-time adoption of IFRS
- Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).
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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 28 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00004-12-I
[hide]
1025: Major IFRS and US GAAP Differences (2 days)
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 days)
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 reporting date
- Segment reporting
- Interim financial 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 contingent liabilities
- Leases
- Share-based payment
- Current and deferred income taxes
- Financial assets and liabilities
- Derivatives and hedging
- Revenue recognition
- Business combinations
- Consolidated financial statements
- Investments in associates
- Interests in joint ventures.
Specific convergence issues are also covered in the program 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, financial instruments, conceptual framework)
- Convergence-related exposure drafts.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00006-12-I
[hide]
1030: IFRS Basics (2 days)
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:
- Financial statement presentation and specific disclosure requirements (operating se...
[read more]
1030: IFRS Basics (2 days)
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:
- Financial statement presentation and specific disclosure requirements (operating segments, events after the reporting period, statement of cash flows, related party disclosures, changes in accounting policies, changes in accounting estimates, correction of errors, and discontinued operations)
- Revenue recognition
- Recognition and measurement of assets (inventories, property, plant and equipment, and intangible assets) including the accounting treatment of impairment of assets and assets held for sale
Also included are discussions of:
- Provisions and other liabilities (including employee benefits)
- Share-based payment
- Consolidated financial statements (including Special Purpose Entities)
- Business combinations
- Financial instruments
- First-time adoption of IFRSs
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1035: IFRS Basics with US GAAP Comparison (3 days)
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive exa...
[read more]
1035: IFRS Basics with US GAAP Comparison (3 days)
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.
Course topics include:
- Comparison of the Conceptual Frameworks for IFRS and US GAAP
- Discussion of significant differences between IFRS and US GAAP
- 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
- Provisions, contingencies and other non-financial liabilities (including those relating to employee benefits)
- Share-based payments
- Investments in associates and joint ventures
- Inventories
- Accounting for business combinations
- Consolidated financial statements, including special purpose entities
- Financial instruments, including IFRS 7 disclosure requirements
First-time adoption of IFRS
- Expected future developments (update on the IASB-FASB convergence project, status of global accounting convergence, exposure drafts and other IASB projects
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00005-12-I
[hide]
1082: IFRS Technical Update (2 days)
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other recent an...
[read more]
1082: IFRS Technical Update (2 days)
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in the run-up to the course in order to be as current as possible.
The course covers the following new Standards, Interpretations and amendments to existing Standards (includes those effective 2011 or later):
- New Standard – IFRS 9: Financial Instruments (November 2009, amended October 2010, effective 2015)
- Improvements to 7 IFRSs (May 2010, effective January 2011)
- Conceptual Framework (September 2010)
- Amendments to IFRS 7: Financial Instruments: Disclosures – Transfers of Financial Assets (October 2010, effective July 2011)
- Amendments to IFRS 1: Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (December 2010, effective July 2011)
- Amendments to IAS 12: Deferred Tax: Recovery of Underlying Assets (December 2010, effective January 2012)
- Management Commentary – Practice Statement (effective December 2010)
- IFRS for Small and Medium-sized Entities (SMEs) (July 2009, effective when jurisdictions choose to adopt)
- New Standard – IFRS 10: Consolidated Financial Statements (May 2011, effective January 2013)
- New Standard – IFRS: 11 Joint Arrangements (May 2011, effective January 2013)
- New Standard – IFRS 12: Disclosure of Interests in Other Entities (May 2011, effective January 2013)
- New Standard – IFRS 13: Fair Value Measurement (May 2011, effective January 2013)
- Amendments to IAS 27: Separate Financial Statements 2011 (May 2011, effective January 2013)
- Amendments to IAS 28: Investments in Associates and Joint Ventures 2011 (May 2011, effective January 2013)
- Amendments to IAS 1: Presentation of Items of Other Comprehensive Income (June 2011, effective July 2012)
- IAS 19 Employee Benefits (June 2011, effective January 2013)
- Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities (December 2011, effective January 2014)
- Amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities (December 2011, effective January 2013)
- IFRIC 20 Stripping Costs (October 2011, effective January 2013)
The program also includes a progress report on current Exposure Drafts and Discussion Papers. Our specialist instructors provide an update on IFRS Interpretations Committee deliberations, IASB future projects, and the status of US GAAP and other GAAP convergence projects.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00002-12-I
[hide]
1202: Financial Instruments Update: Where are we with IFRS 9?
How will the transition to IFRS 9 impact your financial statements? This one-day program provides a current update on the recent changes in accounting for financial instruments and the status of the IASB’s project to replace IAS 39.
Topics include:
- IFRS 9 – Classification and Measurement of debt and equity instruments, derivatives and embedded derivatives, reclassifications and credit risk in measurement of liabilities.
- Making the transition to IFRS 9
- Recent amendments to IFRS 7 regarding disclosure requirements for financial instruments
- IASB update – hedge accounting, and impairment of assets carried at amortized cost.
This course is ideal for entities preparing for the transition to IFRS 9, either as a separate course, or as a supplement to the fundamental Course 1201: IFRS Financial Instruments Workshop (2 days). For more advanced coverage of accounting for derivatives and hedging, delegates may also want to consider Course 1209: IFRS for Derivatives and Hedging (3 days).
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1209: IFRS for Derivatives and Hedging (3 days)
This three-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under IFRS (IAS 39 and IFRS 9) and the disclosure requirements under IFRS 7.
Course topics, pre...
[read more]
1209: IFRS for Derivatives and Hedging (3 days)
This three-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under IFRS (IAS 39 and IFRS 9) and the disclosure requirements under IFRS 7.
Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include:
- Examples and analysis of cash flows and fair values for common derivatives
- Accounting for derivatives and embedded derivatives
- Analysis and examples of common hedging relationships
- Definitions and mechanics of fair value, cash flow, and net investment hedges
- Hedge documentation
- Measuring and testing hedge effectiveness
- Accounting and disclosure of hedge ineffectiveness
- Discontinuation of hedge accounting
- IFRS Update regarding IFRS 9 and Phase III of the IASB’s project to replace IAS 39
- Presentation and disclosure requirements under of hedges IFRS 7.
This course is ideal for delegates with a basic knowledge of accounting for financial instruments who want to strengthen their expertise in the more intricate aspects of accounting for derivatives and hedging. For a more fundamental coverage of accounting for financial instruments, delegates may want to consider Course 1201: IFRS Financial Instruments Workshop (2 days). Delegates preparing for the transition to IFRS 9 may also be interested in Course 1202: Financial Instruments Update: Where are we with IFRS 9?
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
This three-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations and IAS 27 Consolidated and Separate Financial Statements. In addition, the program 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, consolidations and preparation of group financial statements, presented through the use of practical examples, exercises, and case studies, include:
- Application of the purchase method of accounting
- Identifying a business combination
- Identifying the acquirer
- Determining the acquisition date and the consideration transferred
- Contingent consideration
- Recognition and measurement of assets acquired and liabilities assumed
- Restructuring provisions
- Indemnification assets
- Measurement period
- Business combination achieved in stages
- Goodwill and impairment testing
- Non-controlling interests
- Changes in ownership interests
Consolidation requirements and methodology
- Determining control
- Accounting for non-controlling 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1280: IFRS Accounting for Share-Based Payments, Pensions and other Employment Costs (2 days)
This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, include:
- Treatment of short term employee benefits (wages, salaries, compensated absences, fringe benefits, benefits in kind, bonuses)
- Termination benefits
- Deferred compensation
- Pension plans
- Classification of pension plans
- Accounting for defined benefit and defined contribution pension plans
- State plans
- Determining current pension expense and related assets and liabilities
- Utilizing the ‘corridor’ method to amortize actuarial gains & losses
- Treatment of settlements and curtailments
- Business combination recognition requirements
- Other post-employment benefits
- Disclosure requirements
- Illustrative disclosures
- Methods available for first-time adopters
- Brief comparisons to US GAAP.
- Recent amendments to IAS 19 and IFRIC 14– 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
- 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 disclosures
- Transition and methods available to first-time adopters
- Latest developments including Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009, effective January 2010)
- Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009)
- Brief comparison to US GAAP.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1400: IFRS Disclosure and Presentation Requirements (2 days)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recently issued, as well as new rules that are anticipated in the near future. Illustrations and exercises are used throughout the program to enhance and reinforce learning.
Course topics include:
- Presentation of the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity
- Disclosure of financial risk and policies of risk management
- Correction of errors and changes in estimates
- Disclosure of critical accounting estimates and judgments
- Interim financial reporting
- Revenue and construction contracts
- Disclosures in respect of assets and liabilities: Property, plant & equipment, Intangibles, Impairment of assets, Inventories, Financial assets and liabilities (including hedge accounting)
- Share capital (including Capital Disclosures required by IAS 1)
- Leases
- Employee benefits
- Provisions
- Share-based payment
- Income taxes
- Other specialised topics such as First-time adoption of IFRS, Business combinations and consolidation, Operating segments, Earnings per share, Discontinued operations and non-current assets held for sale, Events after the reporting period, Related party disclosures, and Foreign currency
- Expected future developments relating to presentation and disclosure.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00003-12-I
[hide]
1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial report...
[read more]
1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial reports, and financial disclosures from real-world oil and gas companies will be used throughout the program to enhance and reinforce learning.
Course topics include:
- Fundamental concepts underlying the two basic sets of oil and gas accounting methods - Successful Efforts and Full Cost
- IFRS 6: Exploration for and Evaluation of Mineral Resources
- Oil and gas accounting cases including: non-drilling exploration costs, drilling exploration costs, development costs, production, depreciation, depletion and amortization
- Dismantlement, restoration and abandonment ('asset retirement obligations')
- Capitalization of interest costs
- Asset impairment
- Environmental accounting and disclosures
- Update on the IASB's project for extractive industries
- Corporate reports (including Annual Reports, Forms 10-K, 20-F, 10-Q, 6-K, 8-K, and more)
- Key information provided in each report and where to find it
- Report formats
- Financial Analysis Part I: Traditional financial analysis of oil and gas firms
- Liquidity measures
- Profitability measures
- Risk measures
- Hands-on financial statement analysis case study using data from oil and gas companies
- Financial Analysis Part II: Analysis of Exploration and Production Activities
- Disclosure requirements relating to oil and gas producing activities such as proved oil and gas reserve quantities, and costs incurred for property acquisition, exploration & development activities
- The standardized measure of discounted future net cash flows ('PV10')
- Where to find key data relating to firms' exploration and production activities
- Financial and operational metrics used to specifically assess an oil and gas company's exploration and production business
- Hands-on financial statement analysis using data from oil and gas companies: Calculation and interpretation of 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas).
Topics, presented through the use of practical examples and illustrative financial statements, include:
[read more]
1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas).
Topics, presented through the use of practical examples and illustrative financial statements, include:
- IFRS 6 Exploration for and Evaluation of Mineral Resources
- Cost elements of exploration and evaluation assets
- Initial and subsequent measurement of exploration and evaluation assets
- Changes in accounting policies
- Classification of assets as property, plant and equipment vs. intangible
- Disclosure requirements
- Transitional provisions
- IAS 16 Property, Plant and Equipment
- Provisions for dismantling and restoration costs
- IAS 36 Impairment of Assets
- IAS 38 Intangible Assets
- Depreciation and amortization rules
- Update on the IASB’s project on extractive activities
- Overview of US/Canadian GAAP guidance for extractive industries
- Hedge accounting
- Practical examples and illustrative financial statements.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public reporting of Exploration Results, Mineral Resources and Mineral Reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US, UK and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining and mining exploration companies are used throughout the program to enhance and reinforce learning.
Topics covered by means of tutorials, practical examples and illustrations from published financial statements include:
- Distinctive features of the minerals and mining industry
- Summary of accounting issues in the industry
- IASB’s Discussion Paper on extractive activities
- Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting)
- Property, plant and equipment
- Impairment of assets
- Decommissioning costs and site restoration
- Joint ventures and other joint arrangements under IAS 31 and IFRS 11
- Production sharing agreements, including internal accounting and external financial reporting issues
- Stripping costs in the production phase of a surface mine
- 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
This two-day course focuses on accounting standards, corporate reporting and financial analysis that relate specifically to the junior mining and exploration sector. Most courses relating to the resource sector focus on the in-production aspects of accounting. This program details standards, recommendations and guidelines for public reporting of exploration costs, mineral resources and reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining exploration companies are used throughout the program to enhance and reinforce learning.
Topics covered by means of tutorials, practical examples and illustrations from published financial statements include:
- Distinctive features of the junior mining and exploration industry
- Summary of accounting issues in the industry
- IASB’s Discussion Paper on extractive activities project
- Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources)
- Property, plant and equipment
- Impairment of assets
- Decommissioning costs and site restoration
- Joint ventures and other joint arrangements under IAS 31 and IFRS 11
- Production sharing agreements, including internal accounting and external financial reporting issues
- Stripping costs in the production phase of a surface mine
- Reserves and other disclosures
- Stock based compensation
- Foreign exchange
- Selecting and amending accounting policies
- Worked examples and opportunities for discussion
- Corporate reports
- Financial analysis.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1700: IFRS for Utility Companies (2 days)
This two-day course examines in detail international accounting issues and their effect on electric utility companies ('utilities').
Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, in...
[read more]
1700: IFRS for Utility Companies (2 days)
This two-day course examines in detail international accounting issues and their effect on electric utility companies ('utilities').
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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
1740: IFRS Overview for Banks and Other Financial Institutions (2 days)
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:
- Classification, recognition, measurement, impairment, and de-recognition of loans and other financial instruments under IAS 39 and IFRS 9
- Financial guarantees and loan commitments
- Application of the effective interest method under various scenarios
- Fair value option
- Derivatives and embedded derivatives
- Overview of cash flow, fair value, and portfolio (macro) hedging
- Investment property and repossessed assets
- Recognition of fee income
- IFRS 7 Financial Instruments: Disclosures
- Presentation of IFRS financial statements
- Brief comparison of IFRS with US GAAPs
- 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2003: US GAAP Essentials (3 days)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements.
The program covers, through the use of illustrative financial statements and exercises:
[read more]
2003: US GAAP Essentials (3 days)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements.
The program covers, through the use of illustrative financial statements and exercises:
- Sources of US GAAP
- GAAP Codification
- Consolidated financial statement requirements, including 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 )
- Equity method accounting
- Joint ventures
- Equity investments
- Intangible assets
- Accounting for research and development
- Impairment testing of goodwill
- Long-lived assets
- Capitalization of interest
- Asset retirement obligations
- Assets held for sale
- Non-monetary 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
- 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-date with the c...
[read more]
2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that 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. Included in the technical update is a progress report on current Exposure Documents 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, the technical update concisely covers recent and pending changes in US GAAP.
Technical update topics include:
- Financial Reporting Improvements Project
- Financial Statement Presentation
- Revenue Recognition – Multiple Deliverables (ASU 2009-13) and Revenue Arrangements That Include Software Elements (ASU 2009-14)
- Joint Revenue Project with IASB
- Fair Value Measurements
- Improving Disclosures About Fair Value Measurements (ASU 2010-06)
- Measuring Liabilities at Fair Value (ASU 2009-05)
- Measurement and Classification of Financial Instruments
- Consolidations and Variable Interest Entities (ASU 2009-17)
- Loss Contingencies
- Subsequent Events (ASU 2010-09)
- Going Concern
- Non-GAAP Measures
- Updates on XBRL
- Climate Change Disclosures (SEC interpretive release)
- Reporting Uncertain Tax Positions (IRS proposals)
- Convergence Updates and SEC’s Work Plan
- GAAP for Private Entities including IFRS for SMEs
- Accounting Consequences of Health Care Reform (ASU 2010-12)
- Other Current Standards, Exposure Drafts and Projects.
The second day of the programme examines current FASB projects, including standards projects and Emerging Issue Task Force Projects. The course also highlights joint projects being pursued by the Financial Accounting Standards Board and the International Accounting Standards Board as part of their convergence and improvements agenda. In February 2010 the SEC confirmed its support for a single set of global accounting standards and nominated IFRS as best placed to fulfill that role. It has instituted a ‘Work Plan’ that will lead to a decision in 2011 about mandatory application of IFRS for US domestic registrants. During the second day delegates will also learn about the FASB Accounting Standards Codification in its present form, as well as expected developments and anticipated impacts relating to IFRS adoption. Real-world illustrations and hands-on practice are used to enhance and reinforce learning.
Codification topics include:
- FASB Accounting Standards Codification
- Brief background on Codification development and purpose
- GAAP hierarchies and codification impact (US GAAP hierarchy, IFRS hierarchy, the impact of codification)
- How the Codification works (current status, application under IFRS adoption)
- Applying the Codification (examples using the Codification to research accounting topics)
- Codification practice (problem solving applied to accounting issues).
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2200: US GAAP Accounting for Derivatives and Hedging (2 days)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under US GAAP.
Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include:
- Introduction to derivatives and hedging
- Designing effective hedges
- Required journal entries
- Disclosures and notes to the financial statements
- Hedging designations and effectiveness tests
- Hedge accounting for cash flow hedges, fair value hedges, and foreign exchange hedges
- Techniques for identifying and valuing embedded derivatives
- Scope exclusions
- Qualifying for the short-cut method for determining hedge effectiveness for interest rate swaps
- Comparisons between US GAAP and IFRS
- Recent developments and pending issuances
- Reporting and control environment.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2295: US GAAP Accounting for Property, Plant and Equipment
This one-day course provides an in-depth review of the US GAAP accounting and disclosure requirements relating to property, plant and equipment.
Our specialist instructors explain and illustrate the technical and practical issues that may arise when accounting for such assets, including:
- Definition of property, plant and equipment items
- Recognition and measurement guidance
- Components of cost
- Non-monetary exchange transactions
- Transactions with a trade-in component
- Contributed assets
- Assets purchased with related debt
- Lump-sum purchase of a group of assets
- Land and buildings purchased together
- Buildings to be demolished
- Treatment of excess costs
- Guidance on capitalizing construction overheads
- Interest capitalization
- Asset retirement obligations
- Treatment of costs subsequent to acquisition
- Accounting policy and minimum capitalization guidance
- Cost of items to treat environmental contamination
- Asset retirement costs incurred from asset use
- Allowed interim reporting methods for major maintenance
- Depreciation
- Non-depreciable assets
- Allowed depreciation methods
- Depreciation base and salvage value
- Estimated lives
- Accounting for changes in estimates
- Accounting for changes in depreciation methods
- Depreciating asset components
- Guidance on applying group and composite depreciation
- Start of depreciation
- Idle assets and facilities
- Fully depreciated assets
- Accounting guidance for special situations
- Use of replacement appropriations and reserves
- Provisions for renewal
- Techniques for short-lived, low-cost assets (tools, dies, utensils, etc.)
- Accounting for returnable containers
- Treatment of spare parts
- Cash flow hedges of property, plant and equipment purchases
- Amortization of leasehold improvements
- Property held for future development
- Accounting for income-producing property
- Acquisition through foreclosure
- Impairment
- Impairment triggers
- Recoverability testing
- Measuring impairment
- Asset groups
- Recognizing and allocating impairment losses
- Assets held for sale
- Criteria for classification
- Valuation
- Re-classifications
- Disposal groups and discontinued operations
- Asset disposals
- Treatment of composite depreciation disposals
- Dispositions for consideration other than cash
- Exchanges
- Treatment of involuntary asset losses
- Types of involuntary events (condemnation, expropriation, etc.)
- Events leading to gain or loss recognition
- Events without gain recognition
- FAS 157 Fair Value Measurement
- Balance sheet presentation
- Disclosures
- Latest pronouncements, including EITF 07-6 Accounting for the sale of real estate subject to a buy-sell clause.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2700: US GAAP for Utility Companies (2 days)
This two-day course examines in detail specific accounting and reporting issues for regulated utilities that apply the Regulated Operations Topic as described in ASC 980, Regulated Operations (ASC 980), including but not limited to electric power, re...
[read more]
2700: US GAAP for Utility Companies (2 days)
This two-day course examines in detail specific accounting and reporting issues for regulated utilities that apply the Regulated Operations Topic as described in ASC 980, Regulated Operations (ASC 980), including but not limited to electric power, retail natural gas, and water utilities. Additionally, unique matters pertaining to electric power entities that are not regulated are also included in the course.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
2740: US GAAP Overview for Banks and Other Financial Institutions (2 days)
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:
- Classification, recognition, measurement, impairment, and de-recognition of loans and other financial instruments
- Financial guarantees and loan commitments
- Identifying and accounting for Troubled Debt Restructurings
- Fair value option
- Common derivatives and embedded derivatives
- Overview of cash flow, fair value, and portfolio (macro) hedging
- Mortgage banking activities
- Recognition of fee income
- Fair value and investment disclosures
- Credit quality disclosures
- Presentation of GAAP financial statements
- Brief comparison of GAAP with IFRS
- 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
[hide]
6080CA: Actualités IFRS (6 heures)
Ce cours permet aux participants de prendre connaissance des Normes internationales d'information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur depuis les 12 derniers mois. Il présente...
[read more]
6080CA: Actualités IFRS (6 heures)
Ce cours permet aux participants de prendre connaissance des Normes internationales d'information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur depuis les 12 derniers mois. Il présente également les principaux documents publiés pour commentaires par l'International Accounting Standards Board (IASB) et l'IFRS Interpretations Committee, soit les documents de discussion (discussion papers) et les exposés-sondages pour lesquels aucune norme définitive n'a encore été publiée.
Les sujets couverts par ce cours seront finalisés dans les derniers jours avant le début du cours afin d'être le plus à jour possible.
[hide]
6220CA: Particularités liées à la comptabilisation des devises étrangères – Atelier de travail (chapitre 1651 et IAS 21) (7,5 heures)
Ce cours animé sous la forme d’un atelier de travail porte sur l’application pratique des concepts théoriques entourant la conversion des devises selon le chapitre 1651, « Conversion des devises », des Normes comptables pour les entreprises à capital fermé (Partie II du =i:[Manuel de l’ICCA]) et la norme internationale IAS 21, =i:[Effets des variations des cours des monnaies étrangère], (Partie I du =i:[Manuel de l’ICCA]) les principes liés à la conversion des devises énoncés dans le chapitre 1651 et dans l’IAS 21 étant en grande partie en convergence. Nos instructeurs expliquent les concepts théoriques pertinents et les illustrent à l’aide de cas pratiques. L’atelier couvre notament:
- la comptabilisation d’opérations en devises
- la préparation d’états financiers consolidés d’une entité publiante détenant des participations dans des filiales étrangères
- la préparation d’états financiers d’une entité publiante détenant des participations dans des satellites étrangers
- la préparation d’états financiers dont la monnaie de présentation est différente de l’unité de mesure
[hide]
6230CA: Comptabilisation des regroupements d'entreprises – Chapitre 1582 et IFRS 3 (10 heures)
Ce cours propose un examen détaillé ainsi qu'une expérience pratique de l'application des principes relatifs à la comptabilisation des regroupements d’entreprises, tels qu’ils se retrouvent dans le chapitre 1582, « Regroupements d’entreprises », des Normes comptables pour les entreprises à capital fermé (Partie II) et dans la norme internationale IFRS 3, =i:[Regroupements d’entreprises], les principes de ces deux normes étant en grande partie en convergence.
À l’aide d’exemples illustratifs et de cas pratiques dans un environnement de groupe interactif, nos instructeurs qualifiés abordent notamment:
- Champ d’application
- Définition et identification d’un regroupement d’entreprises et d’une entreprise
- Identification de l’acquéreur
- Détermination de la date d’acquisition
- Comptabilisation et évaluation des actifs identifiables acquis et des passifs repris
- Évaluation de la contrepartie transférée
- Évaluation initiale des participations ne donnant pas le contrôle
- Comptabilisation et évaluation de l’écart d’acquisition (ou du gain résultant d’une acquisition à des conditions avantageuses)
- Principes relatifs à la période d’évaluation
- Regroupements d’entreprises réalisés par étapes
- Identification des transactions ne faisant pas partie d’un regroupement d’entreprises
- Acquisitions inversées
De plus, ce cours fournit un aperçu des principes relatifs à la comptabilisation des participations ne donnant pas le contrôle d’une filiale ultérieurement à la date d’acquisition, tels qu’ils se retrouvent dans le chapitre 1602, « Participations ne donnant pas le contrôle » et la partie correspondante de l’IAS 27, =i:[États financiers consolidés et individuels], ces deux normes étant en grande partie en convergence à ce sujet. À l’aide d’exemples illustratifs, nos instructeurs experts abordent les principes relatifs à la comptabilisation de changements dans la participation d’une société mère dans une filiale qui entraînent ou non la perte du contrôle de la filiale par la société mère.
[hide]
6248CA: Nouvelles normes IFRS sur la consolidation et les partenariats (7 heures)
Ce cours présente les recommandations des normes IFRS 10, =i:[États financiers consolidés], IFRS 11, =i:[Partenariats], et IFRS 12, =i:[Informations à fournir sur des intérêts détenus dans d’autres entités]. Ce cours fournit également un aperçu des normes qui ont été modifiées à la suite de la publication de ces nouvelles normes, soit l’IAS 27 (modifiée), =i:[États financiers individuels], et l’IAS 28 (modifiée), =i:[Participations dans des entreprises associées et des coentreprises].
[hide]
6285CA: Rémunérations et autres paiements à base d’actions (chapitre 3870) – avec exercices (4 heures)
Ce cours présente les exigences relativement à la comptabilisation des rémunérations et autres paiements à base d’actions, conformément aux Normes comptables pour les entreprises à capital fermé (chapitre 3870 « Rémunérations et autres paiements à base d’actions » Partie II du =i:[Manuel de l'ICCA]). Nos instructeurs expliquent et illustrent les concepts théoriques à l’aide d’exemples et de cas pratiques effectués par les participants.
[hide]
6290CA: Nouvelle norme IFRS sur l’évaluation de la juste valeur (IFRS 13) (7 heures)
Ce cours propose un examen détaillé ainsi qu'une expérience pratique de l'application des principales recommandations de la nouvelle norme internationale IFRS 13, =i:[Évaluation de la juste valeur], qui a été publiée en mai 2011 et qui s’applique aux exercices ouverts à compter du 1er janvier 2013.
À l’aide d’exemples illustratifs et de cas pratiques dans un environnement de groupe interactif, nos instructeurs qualifiés abordent notamment:
- Objectifs
- Champ d’application
- Nouvelle définition de la juste valeur
- Approche pour l’évaluation de la juste valeur
- Hiérarchie des justes valeurs
- Informations à fournir
- Date d’entrée en vigueur et dispositions transitoires
[hide]
Abu Dhabi