Search Results

125 courses were found see below for full course details and dates.

Quick links

• Course 1000: IFRS Immersion Workshop (8 days)
• Course 1000e: IFRS Immersion Workshop (online)
• Course 1001: IFRS Immersion Workshop – Evening Classes
• Course 1010: IFRS Fundamentals (4 days)
• Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
• Course 1015e: IFRS Fundamentals with US GAAP Comparison (online)
• Course 1025: Major IFRS and US GAAP Differences (2 days)
• Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
• Course 1027: Major IFRS and UK GAAP Differences
• Course 1028: Major IFRS and Indian GAAP Differences (2 days)
• Course 1029: Major IFRS and Chinese GAAP Differences (2 days)
• Course 1030: IFRS Basics (2 days)
• Course 1030e: IFRS Basics (online)
• Course 1035: IFRS Basics with US GAAP Comparison (3 days)
• Course 1041: IFRS for Small and Medium-Sized Entities - SME's (3 days)
• Course 1043: Canadian GAAP for Private Enterprises (2 days)
• Course 1044: IFRS vs. Canadian GAAP for Private Enterprises
• Course 1082: IFRS Technical Update (2 days)
• Course 1201: IFRS Financial Instruments Workshop (2 days)
• Course 1208: IFRS for Derivatives and Hedging (2 days)
• Course 1212: IFRS and US GAAP for Commodities Hedging
• Course 1215: IFRS Hedge Accounting Workshop (3 days)
• Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
• Course 1231: IFRS Business Combinations (M&A) (2 days)
• Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
• Course 1260: IFRS Liability Recognition & Measurement (2 days)
• Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
• Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
• Course 1285: Actuarial Concepts in Pensions and Employee Benefits
• Course 1290: IFRS Asset Measurement & Impairment (2 days)
• Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
• Course 1310: IFRS and US GAAP Revenue Recognition
• Course 1311: IFRS and US GAAP Revenue Recognition (2 days)
• Course 1320: IFRS and US GAAP Accounting for Lessors
• Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
• Course 1405: IFRS Preparation of Cashflow Statements Under IAS 7
• Course 1500: IFRS Adoption and Implementation Workshop (2 days)
• Course 1550: IFRS Implementation for Canadian Corporations (3 days)
• Course 1551: Canadian IFRS Transition Hot Topics
• Course 1570: IFRS Implementation for United States Corporations (3 days)
• Course 1600: Oil & Gas Accounting Fundamentals (3 days)
• Course 1605: IFRS for the Oil & Gas Sector (2 days)
• Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
• Course 1626: IFRS for the Minerals and Mining Sector (3 days)
• Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
• Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
• Course 1650: IFRS for the Manufacturing Sector (2 days)
• Course 1660: IFRS for the Telecommunications Sector (2 days)
• Course 1691: International Accounting for Not-for-Profit Entities (3 days)
• Course 1700: IFRS for Utility Companies (2 days)
• Course 1701: Emerging IFRS Issues for Utility Companies
• Course 1710: IFRS for the Real Estate Sector (2 days)
• Course 1721: IFRS for the Agricultural Sector (2 days)
• Course 1731: IFRS and US GAAP for the Construction Sector (2 days)
• Course 1741: IFRS for Banks and Other Financial Institutions (3 days)
• Course 1745: IFRS for Investment Funds (2 days)
• Course 1746: IFRS for Canadian Investment Funds (3 days)
• Course 1750: Introduction to IFRS for the Public Sector (3 days)
• Course 1752: IFRS for the Canadian Public Sector (2 days)
• Course 1800: IFRS and US GAAP for the Insurance Industry (3 days)
• Course 1801: IFRS for the Insurance Industry (2 days)
• Course 1803: Statutory Accounting for Life Insurance Companies
• Course 1804: Statutory Accounting for Property and Casualty Insurance Companies
• Course 1810: IASB Project on Insurance Contracts - Phase II
• Course 1850: IFRS Executive Briefing
• Course 1855: Grant Thornton IFRS for Audit Committees (half-day)
• Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
• Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)
• Course 1860: IFRS - What it means for Analysts (2 days)
• Course 1865: Understanding IFRS Financial Statements (2 days)
• Course 1870: IFRS - What it means for Investor Relations Officers (2 days)
• Course 1880: IFRS - An Overview for Lawyers (2 days)
• Course 1881: IFRS – What it means for U.S. Attorneys
• Course 1890: IFRS - What it means for Investment Bankers (2 days)
• Course 1900: Finance for Managers (2 days)
• Course 1920: Corporate Governance (2 days)
• Course 1921: Enterprise Risk Management (ERM) Training (2 days)
• Course 1922: Operations Risk – Active Management Across Industries (3 days)
• Course 2003: US GAAP Essentials (3 days)
• Course 2080: US GAAP Technical Update 2010
• Course 2200: US GAAP Accounting for Derivatives and Hedging (2 days)
• Course 2280: US GAAP Accounting for Pensions (2 days)
• Course 2295: US GAAP Accounting for Property, Plant and Equipment
• Course 2400: Management's Discussion & Analysis of Financial Statements (MD&A) - A Workshop (2 days)
• Course 2410: US GAAP Earnings per Share and Earnings Management
• Course 2800: US GAAP Accounting for Insurance Companies (2 days)
• Course 2801: US GAAP Accounting for Life Insurance Companies (2 days)
• Course 2802: US GAAP Accounting for Non-Life Insurance Companies (2 days)
• Course 3003: SEC Reporting Requirements (Form 20-F & 6-K)
• Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
• Course 3280: International Public Sector Accounting Standards (IPSAS) Technical Update
• Course 4001: Overview of International Auditing Standards (3 days)
• Course 4200: Detecting and Investigating Financial Statement Fraud (2 days)
• Course 5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (3 días)
• Course 5011: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (4 días)
• Course 5020: Fundamentos sobre los Principios de Contabilidad en los Estados Unidos (US GAAP) (3 días)
• Course 5021: Fundamentos sobre los Principios de Contabilidad en los Estados Unidos (US GAAP) (4 días)
• Course 5030: Principales Diferencias entre las Normas Internacionales de Contabilidad (NIC / NIIF) y las Normas Contables en los Estados Unidos (US GAAP) (2 días)
• Course 5040: NIIF para las PYMES (Pequeñas y Medianas Entidades) (2 días)
• Course 5080: NIIF Actualización Técnica
• Course 5100: La transición a las NIIF - Workshop (2 días)
• Course 5210: NIIF y US GAAP Contabilidad para Instrumentos Derivados y Coberturas (2 días)
• Course 5230: Combinaciones de Negocios (M&A) Jornada de Trabajo (2 días)
• Course 5240: Inversiones en Asociadas e Participaciones en Negocios Conjuntos (2 días)
• Course 5250: Consolidación de Operaciones y Filiales Extranjeras segun las NIIF
• Course 5260: NIIF - Contabilidad para Pasivos por Impuestos sobre la Renta, Provisiones, Contingencias y Pasivos Financieros (2 días)
• Course 5300: Valoración de activos intangibles según los US GAAP y las NIIF
• Course 5310: NIIF y US GAAP - Reconocimiento de Ingresos
• Course 5625: Normas Internacionales de Contabilidad (NIIF) para el Sector de Energéticos (Petróleo y Gas) (3 días)
• Course 5650: Normas Internacionales de Contabilidad (NIIF) para el Sector de Manufactura (2 días)
• Course 5660: Presentación de información financiera internacional para el sector de las telecomunicaciones (2 días)
• Course 5700: Aspectos de contabilidad internacional para compañías energéticas (utilities) (2 días)
• Course 5721: Normas Internacionales de Contabilidad (NIIF) para el Sector Agrícola (2 días)
• Course 5741: Contabilidad para bancos y otras entidades financieras de acuerdo con NIC (3 días)
• Course 5800: Las Normas Internacionales de Contabilidad para el Sector Público NICSP /IPSAS (3 días)
• Course 6010: Séminaire d'immersion IFRS (4 jours)
• Course 6026: Comparaison entre certains PCGR du Canada et certaines IFRS (3 jours)
• Course 6043: Nouveaux principes comptables canadiens pour les entreprises à capital fermé
• Course 6050: Comparaison entre les normes françaises et les IFRS (2 jours)
• Course 6080: Actualités IFRS
• Course 6110: Séminaire d'immersion US GAAP (4 jours)
• Course 6230: IFRS Regroupements d'entreprises (Fusions et Acquisitions) Atelier de comptabilité (2 jours)
• Course 6550: Conversion aux normes IFRS: Application pratique pour entreprises canadiennes (3 jours)
• Course 6605: IFRS pour le secteur minier et industries extractives (2 jours)
• Course 6700: IFRS pour l’industrie de l’énergie (2 jours)

Online Learning Solutions

• Course 1000e: IFRS Immersion Workshop (online)
• Course 1015e: IFRS Fundamentals with US GAAP Comparison (online)

Detailed links

• Course 1000: IFRS Immersion Workshop (8 days)
  
  This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The program includes the latest pronouncements, and participants will be brought up-to-date on all IFRS topics.... [read more]

  Dates Available	Course Location
  15 - 24 Nov 2010	London, UK	Description & Booking
  21 - 30 Nov 2010	Dubai, UAE	Description & Booking
  01 - 10 Dec 2010	Lagos, Nigeria	Description & Booking
  06 - 15 Dec 2010	Las Vegas, USA	Description & Booking
  08 - 17 May 2011	Dubai, UAE	Description & Booking
  06 - 15 Jun 2011	London, UK	Description & Booking
  13 - 22 Jun 2011	Miami, USA	Description & Booking
  07 - 16 Nov 2011	London, UK	Description & Booking
  13 - 22 Nov 2011	Dubai, UAE	Description & Booking
  05 - 14 Dec 2011	Las Vegas, USA	Description & Booking

  Course 1000: IFRS Immersion Workshop (8 days)

  Duration: 8 days

  
  This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The program includes the latest pronouncements, and participants will be brought up-to-date on all IFRS topics.

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

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

  Dates Available	Course Location
  15 - 24 Nov 2010	London, UK	Details & Registration
  21 - 30 Nov 2010	Dubai, UAE	Details & Registration
  01 - 10 Dec 2010	Lagos, Nigeria	Details & Registration
  06 - 15 Dec 2010	Las Vegas, USA	Details & Registration
  08 - 17 May 2011	Dubai, UAE	Details & Registration
  06 - 15 Jun 2011	London, UK	Details & Registration
  13 - 22 Jun 2011	Miami, USA	Details & Registration
  07 - 16 Nov 2011	London, UK	Details & Registration
  13 - 22 Nov 2011	Dubai, UAE	Details & Registration
  05 - 14 Dec 2011	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  • Course 1551: Canadian IFRS Transition Hot Topics
  • Course 1865: Understanding IFRS Financial Statements (2 days)

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• Course 1000e: IFRS Immersion Workshop (online)
  
  This 80-day, 64 CPE credit hour, IFRS immersion e-learning course focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The program includes the latest pronouncements, and participants will be brought up-to-date... [read more]

  Dates Available	Course Location
  04 Oct - 22 Dec 2010	Online, Global	Description & Booking

  Course 1000e: IFRS Immersion Workshop (online)

  Duration: 80 days

  
  This 80-day, 64 CPE credit hour, IFRS immersion e-learning course focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The program includes the latest pronouncements, and participants will be brought up-to-date on all IFRS topics.

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

  			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).

  Dates Available	Course Location
  04 Oct - 22 Dec 2010	Online, Global	Details & Registration

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• Course 1001: IFRS Immersion Workshop – Evening Classes
  This multisession course consists of 22 evening sessions of 3 hours each (including a 30 minute break), to be held on Tuesdays and Thursdays over a period of 13 weeks. The course commences on 14th September and concludes on 9th December, with breaks during the weeks of 11th October and... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1001: IFRS Immersion Workshop – Evening Classes

  Duration: 22 sessions

  This multisession course consists of 22 evening sessions of 3 hours each (including a 30 minute break), to be held on Tuesdays and Thursdays over a period of 13 weeks. The course commences on 14th September and concludes on 9th December, with breaks during the weeks of 11th October and 8th November. This course covers the same syllabus as our popular Course 1000: IFRS Immersion Workshop (8-day course), and has been developed in response to a requirement for comprehensive IFRS training from those unable to be away from work for eight consecutive days. Others also prefer to study and reinforce their understanding of IFRS over an extended time period.

  The evening program covers all significant IFRS requirements, with detailed explanations and examples presented by expert instructors. It includes the latest IASB and IFRIC pronouncements, and participants will be brought up to date on all IFRS topics.

  Through the use of presentations, case studies and exercises, the sessions cover: Brief history of IFRS | The GAAP hierarchy (explanation & application) | Format and contents of the statement of financial position| Statement of comprehensive income presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, events after the reporting period, related parties, accounting policies) | Statements of cash flow| Statement of changes in equity Interim reporting | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | capitalization of borrowing costs | Provisions/liabilities (including those for employee benefits) and other liabilities | Contingencies (identification & disclosure) | Share-based payment | Financial instruments, including the treatment of derivatives & hedge accounting | Leases | Current and deferred taxes | Revenue recognition | Construction contracts | Hyperinflation | Government grants | Reporting by employee benefit plans | Business combinations | Consolidated financial statements, including special purpose entities | Investments in associates and joint ventures | Foreign currency transactions and financial statement translation | | First-time adoption of IFRS | Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB & IFRIC projects and agenda, convergence plans with major national GAAPs).

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

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)

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• Course 1010: IFRS Fundamentals (4 days)
  
  This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers all IFRSs in a greater degree of... [read more]

  Dates Available	Course Location
  06 - 09 Sep 2010	Johannesburg, South Africa	Description & Booking
  13 - 16 Sep 2010	Vancouver, Canada	Description & Booking
  14 - 17 Sep 2010	Washington DC, USA	Description & Booking
  20 - 23 Sep 2010	London, UK	Description & Booking
  18 - 21 Oct 2010	Cairo, Egypt	Description & Booking
  18 - 21 Oct 2010	Mexico City, Mexico	Description & Booking
  19 - 22 Oct 2010	Montréal, Canada	Description & Booking
  19 - 22 Oct 2010	Columbus, USA	Description & Booking
  26 - 29 Oct 2010	Tokyo, Japan	Description & Booking
  08 - 11 Nov 2010	New York City, USA	Description & Booking
  16 - 19 Nov 2010	Toronto, Canada	Description & Booking
  16 - 19 Nov 2010	Calgary, Canada	Description & Booking
  29 Nov - 02 Dec 2010	Miami, USA	Description & Booking
  06 - 09 Dec 2010	Lagos, Nigeria	Description & Booking
  06 - 09 Dec 2010	Singapore, Singapore	Description & Booking
  06 - 09 Dec 2010	Prague, Czech Republic	Description & Booking
  04 - 07 Jan 2011	London, UK	Description & Booking
  10 - 13 Jan 2011	Abu Dhabi, UAE	Description & Booking
  22 - 25 Feb 2011	Houston, USA	Description & Booking
  22 - 25 Mar 2011	Denver, USA	Description & Booking
  18 - 21 Apr 2011	Miami, USA	Description & Booking
  09 - 12 May 2011	Vancouver, Canada	Description & Booking
  17 - 20 May 2011	London, UK	Description & Booking
  14 - 17 Jun 2011	Toronto, Canada	Description & Booking
  21 - 24 Jun 2011	Seattle, USA	Description & Booking
  19 - 22 Jul 2011	Boston, USA	Description & Booking
  13 - 16 Sep 2011	London, UK	Description & Booking
  27 - 30 Sep 2011	San Diego, USA	Description & Booking
  07 - 10 Nov 2011	Houston, USA	Description & Booking
  29 Nov - 02 Dec 2011	Chicago, USA	Description & Booking
  13 - 16 Dec 2011	Prague, Czech Republic	Description & Booking

  Course 1010: IFRS Fundamentals (4 days)

  Duration: 4 days

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

  The program covers, through the use of case studies and exercises:

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

  Also included are discussions of:

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

  Further topics in the course are:

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

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

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

  Dates Available	Course Location
  06 - 09 Sep 2010	Johannesburg, South Africa	Details & Registration
  13 - 16 Sep 2010	Vancouver, Canada	Details & Registration
  14 - 17 Sep 2010	Washington DC, USA	Details & Registration
  20 - 23 Sep 2010	London, UK	Details & Registration
  18 - 21 Oct 2010	Cairo, Egypt	Details & Registration
  18 - 21 Oct 2010	Mexico City, Mexico	Details & Registration
  19 - 22 Oct 2010	Montréal, Canada	Details & Registration
  19 - 22 Oct 2010	Columbus, USA	Details & Registration
  26 - 29 Oct 2010	Tokyo, Japan	Details & Registration
  08 - 11 Nov 2010	New York City, USA	Details & Registration
  16 - 19 Nov 2010	Toronto, Canada	Details & Registration
  16 - 19 Nov 2010	Calgary, Canada	Details & Registration
  29 Nov - 02 Dec 2010	Miami, USA	Details & Registration
  06 - 09 Dec 2010	Lagos, Nigeria	Details & Registration
  06 - 09 Dec 2010	Singapore, Singapore	Details & Registration
  06 - 09 Dec 2010	Prague, Czech Republic	Details & Registration
  04 - 07 Jan 2011	London, UK	Details & Registration
  10 - 13 Jan 2011	Abu Dhabi, UAE	Details & Registration
  22 - 25 Feb 2011	Houston, USA	Details & Registration
  22 - 25 Mar 2011	Denver, USA	Details & Registration
  18 - 21 Apr 2011	Miami, USA	Details & Registration
  09 - 12 May 2011	Vancouver, Canada	Details & Registration
  17 - 20 May 2011	London, UK	Details & Registration
  14 - 17 Jun 2011	Toronto, Canada	Details & Registration
  21 - 24 Jun 2011	Seattle, USA	Details & Registration
  19 - 22 Jul 2011	Boston, USA	Details & Registration
  13 - 16 Sep 2011	London, UK	Details & Registration
  27 - 30 Sep 2011	San Diego, USA	Details & Registration
  07 - 10 Nov 2011	Houston, USA	Details & Registration
  29 Nov - 02 Dec 2011	Chicago, USA	Details & Registration
  13 - 16 Dec 2011	Prague, Czech Republic	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  • Course 1550: IFRS Implementation for Canadian Corporations (3 days)
  • Course 1551: Canadian IFRS Transition Hot Topics
  • Course 1570: IFRS Implementation for United States Corporations (3 days)
  • Course 1865: Understanding IFRS Financial Statements (2 days)
  • Course 4001: Overview of International Auditing Standards (3 days)

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• Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  
  This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.

  Course topics... [read more]

  Dates Available	Course Location
  20 - 24 Sep 2010	Atlanta, USA	Description & Booking
  18 - 22 Oct 2010	Denver, USA	Description & Booking
  06 - 10 Dec 2010	Washington DC, USA	Description & Booking
  21 - 25 Mar 2011	London, UK	Description & Booking
  23 - 27 May 2011	Chicago, USA	Description & Booking
  18 - 22 Jul 2011	Las Vegas, USA	Description & Booking
  24 - 28 Oct 2011	Columbus, USA	Description & Booking
  05 - 09 Dec 2011	Miami, USA	Description & Booking

  Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)

  Duration: 5 days

  
  This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.

  Course topics include:

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

  Also included are discussions of:

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

  Further topics in the course are:

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

  			CFA Institute has approved this program for 35 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
  			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
  			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

  Dates Available	Course Location
  20 - 24 Sep 2010	Atlanta, USA	Details & Registration
  18 - 22 Oct 2010	Denver, USA	Details & Registration
  06 - 10 Dec 2010	Washington DC, USA	Details & Registration
  21 - 25 Mar 2011	London, UK	Details & Registration
  23 - 27 May 2011	Chicago, USA	Details & Registration
  18 - 22 Jul 2011	Las Vegas, USA	Details & Registration
  24 - 28 Oct 2011	Columbus, USA	Details & Registration
  05 - 09 Dec 2011	Miami, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1030: IFRS Basics (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1570: IFRS Implementation for United States Corporations (3 days)
  • Course 1865: Understanding IFRS Financial Statements (2 days)
  • Course 2003: US GAAP Essentials (3 days)
  • Course 2080: US GAAP Technical Update 2010

---

• Course 1015e: IFRS Fundamentals with US GAAP Comparison (online)
  
  This 50-day, 40 CPE credit hour, e-learning course examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.

  Course... [read more]

  Dates Available	Course Location
  08 Nov - 27 Dec 2010	Online, Global	Description & Booking

  Course 1015e: IFRS Fundamentals with US GAAP Comparison (online)

  Duration: 50 days

  
  This 50-day, 40 CPE credit hour, e-learning course examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.

  Course topics include:

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

  Also included are discussions of:

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

  Further topics in the course are:

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

  			CFA Institute has approved this program for 35 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
  			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
  			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

  Dates Available	Course Location
  08 Nov - 27 Dec 2010	Online, Global	Details & Registration

---

• Course 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:... [read more]

  Dates Available	Course Location
  25 - 26 Oct 2010	Houston, USA	Description & Booking
  28 - 29 Oct 2010	New Delhi, India	Description & Booking
  18 - 19 Nov 2010	New York City, USA	Description & Booking
  02 - 03 Dec 2010	London, UK	Description & Booking
  02 - 03 Dec 2010	Los Angeles, USA	Description & Booking
  09 - 10 Dec 2010	Miami, USA	Description & Booking
  13 - 14 Dec 2010	Chicago, USA	Description & Booking
  28 - 29 Mar 2011	Atlanta, USA	Description & Booking
  16 - 17 May 2011	Washington DC, USA	Description & Booking
  25 - 26 May 2011	Dubai, UAE	Description & Booking
  16 - 17 Jun 2011	London, UK	Description & Booking
  15 - 16 Sep 2011	Dallas, USA	Description & Booking
  17 - 18 Nov 2011	London, UK	Description & Booking
  23 - 24 Nov 2011	Dubai, UAE	Description & Booking
  05 - 06 Dec 2011	Chicago, USA	Description & Booking
  15 - 16 Dec 2011	Las Vegas, USA	Description & Booking

  Course 1025: Major IFRS and US GAAP Differences (2 days)

  Duration: 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 disclosures
  • 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 contingencies
  • Leases
  • Share-based payment
  • Deferred 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, etc.)
  • Convergence-related exposure drafts.

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

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

  Dates Available	Course Location
  25 - 26 Oct 2010	Houston, USA	Details & Registration
  28 - 29 Oct 2010	New Delhi, India	Details & Registration
  18 - 19 Nov 2010	New York City, USA	Details & Registration
  02 - 03 Dec 2010	London, UK	Details & Registration
  02 - 03 Dec 2010	Los Angeles, USA	Details & Registration
  09 - 10 Dec 2010	Miami, USA	Details & Registration
  13 - 14 Dec 2010	Chicago, USA	Details & Registration
  28 - 29 Mar 2011	Atlanta, USA	Details & Registration
  16 - 17 May 2011	Washington DC, USA	Details & Registration
  25 - 26 May 2011	Dubai, UAE	Details & Registration
  16 - 17 Jun 2011	London, UK	Details & Registration
  15 - 16 Sep 2011	Dallas, USA	Details & Registration
  17 - 18 Nov 2011	London, UK	Details & Registration
  23 - 24 Nov 2011	Dubai, UAE	Details & Registration
  05 - 06 Dec 2011	Chicago, USA	Details & Registration
  15 - 16 Dec 2011	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1027: Major IFRS and UK GAAP Differences
  • Course 1030: IFRS Basics (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1551: Canadian IFRS Transition Hot Topics
  • Course 1570: IFRS Implementation for United States Corporations (3 days)
  • Course 1860: IFRS - What it means for Analysts (2 days)
  • Course 2003: US GAAP Essentials (3 days)
  • Course 2080: US GAAP Technical Update 2010

---

• Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  
  This two-day course provides an overview of IFRS with an emphasis on the current differences between Canadian GAAP and IFRS.

  Course topics are presented using real-world financial statements and extensive examples, and include the differences between IFRS and Canadian GAAP... [read more]

  Dates Available	Course Location
  13 - 14 Sep 2010	Toronto, Canada	Description & Booking
  21 - 22 Sep 2010	Calgary, Canada	Description & Booking
  25 - 26 Nov 2010	Montréal, Canada	Description & Booking
  06 - 07 Dec 2010	Vancouver, Canada	Description & Booking

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

  Duration: 2 days

  
  This two-day course provides an overview of IFRS with an emphasis on the current differences between Canadian GAAP and IFRS.

  Course topics are presented using real-world financial statements and extensive examples, and include the differences between IFRS and Canadian GAAP in:

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

  Also included are discussions of:

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

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

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

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

  Dates Available	Course Location
  13 - 14 Sep 2010	Toronto, Canada	Details & Registration
  21 - 22 Sep 2010	Calgary, Canada	Details & Registration
  25 - 26 Nov 2010	Montréal, Canada	Details & Registration
  06 - 07 Dec 2010	Vancouver, Canada	Details & Registration

  Related courses

  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1043: Canadian GAAP for Private Enterprises (2 days)
  • Course 1044: IFRS vs. Canadian GAAP for Private Enterprises
  • Course 1550: IFRS Implementation for Canadian Corporations (3 days)

---

• Course 1027: Major IFRS and UK GAAP Differences
  
  This one-day course provides a review and illustration of the critical differences between IFRS and UK GAAP and also includes information on managing the transition to IFRS.

  Course topics, presented using real-world financial statements and examples, include the differences... [read more]

  Dates Available	Course Location
  12 Nov 2010	London, UK	Description & Booking

  Course 1027: Major IFRS and UK GAAP Differences

  Duration: 1 day

  
  This one-day course provides a review and illustration of the critical differences between IFRS and UK GAAP and also includes information on managing the transition to IFRS.

  Course topics, presented using real-world financial statements and examples, include the differences in:

  • Conceptual framework
  • Financial statements and formats
  • Cash flow statements
  • Discontinued operations
  • Interim reporting
  • Segment disclosures
  • Recognition and measurement
  • Property, plant, and equipment
  • Borrowing costs
  • Non-current assets held for sale
  • Intangible assets
  • Investment property
  • Impairment testing and recognition
  • Liability measurement and disclosure
  • Employee benefits, including pensions
  • Income taxes
  • Financial assets
  • Financial liabilities
  • Translation of foreign currency items
  • Presentation of foreign currency accounts
  • Business combinations and consolidations.

  The program also includes a current update on:

  • EU and UK financial reporting requirements
  • Status of IFRS – accounting and taxation
  • Changes to the UK statutory reporting environment
  • Other recent changes to UK GAAP and IFRS.

  Specific convergence issues covered in the program include:

  • The current IASB and ASB work programs, including timetable for likely future changes
  • Prospects and timetable for IFRS/UK GAAP convergence
  • Current exposure drafts

  Dates Available	Course Location
  12 Nov 2010	London, UK	Details & Registration

  Related courses

  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1028: Major IFRS and Indian GAAP Differences (2 days)
  • Course 1029: Major IFRS and Chinese GAAP Differences (2 days)

---

• Course 1028: Major IFRS and Indian GAAP Differences (2 days)
  This two-day workshop provides an in-depth review and illustration of the critical differences between Indian GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences in: Conceptual framework | Financial... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1028: Major IFRS and Indian GAAP Differences (2 days)

  Duration: 2 days

  This two-day workshop provides an in-depth review and illustration of the critical differences between Indian GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences in: Conceptual framework | Financial statement presentation | Cash flow statements | Accounting policies, changes in accounting estimates and errors | Events after the balance sheet date | Segment disclosures | Interim reporting | Discontinued operations | Equity items | Earnings per share | Inventories | Property, plant and equipment | Borrowing costs | Intangible assets | Investment property | Impairment testing | Non-current assets held for sale | Liabilities | Employee benefits, including pensions | Provisions and contingencies | Leases | Share-based payment | Deferred taxes | Financial assets and liabilities | Derivatives and hedging | Revenue recognition | Business combinations, including a recap of changes resulting from the new standard | Consolidations | Investments in associates | Interests in joint ventures.

  Specific convergence issues are also covered in the program and include: Update on India's transition to IFRS and timetable | Prospects and timetable for the convergence between IFRS and US GAAP | Short term convergence topics | IASB and FASB joint projects (financial statement presentation, revenue recognition, accounting for leases, income taxes, conceptual framework, etc.) | Convergence-related exposure drafts. Course topics include an overview of the requirements upon initial adoption of IFRS (IFRS 1), in order to assist delegates in the process of transition from Indian GAAP to IFRS. The program also provides information on sources for independent accounting research.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1027: Major IFRS and UK GAAP Differences
  • Course 1029: Major IFRS and Chinese GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)

---

• Course 1029: Major IFRS and Chinese GAAP Differences (2 days)
  This two-day workshop provides an in-depth review and illustration of the critical differences between Chinese GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences in: Conceptual framework | Financial... [read more]

  Dates Available	Course Location
  19 - 20 May 2011	San Francisco, USA	Description & Booking

  Course 1029: Major IFRS and Chinese GAAP Differences (2 days)

  Duration: 2 days

  This two-day workshop provides an in-depth review and illustration of the critical differences between Chinese GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences in: Conceptual framework | Financial statement presentation | Cash flow statements | Accounting policies, changes in accounting estimates and errors | Events after the balance sheet date | Segment disclosures | Interim reporting | Discontinued operations | Equity items | Earnings per share | Inventories | Property, plant and equipment | Borrowing costs | Intangible assets | Investment property | Impairment testing | Non-current assets held for sale | Liabilities | Employee benefits, including pensions | Provisions and contingencies | Leases | Share-based payment | Deferred taxes | Financial assets and liabilities | Derivatives and hedging | Revenue recognition | Business combinations, including a recap of changes resulting from the new standard | Consolidations | Investments in associates | Interests in joint ventures.

  Specific convergence issues are also covered in the program and include: Update on Chinese GAAP and IFRS convergence | Prospects and timetable for the convergence between IFRS and US GAAP | Short term convergence topics | IASB and FASB joint projects (financial statement presentation, revenue recognition, accounting for leases, income taxes, conceptual framework, etc.) | Convergence-related exposure drafts. The course also provides information on sources for independent accounting research.

  Dates Available	Course Location
  19 - 20 May 2011	San Francisco, USA	Details & Registration

  Related courses

  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1027: Major IFRS and UK GAAP Differences
  • Course 1028: Major IFRS and Indian GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)

---

• Course 1030: IFRS Basics (2 days)
  
  This two-day course is an introduction to key technical issues involved in understanding and applying IFRS.

  The program, presented through the use of case studies and real-world examples, include:

  • Financial statement presentation and specific disclosure requirements... [read more]

    Dates Available	Course Location
    10 - 11 Aug 2010	London, UK	Description & Booking
    27 - 28 Sep 2010	Atlanta, USA	Description & Booking
    26 - 27 Oct 2010	Chicago, USA	Description & Booking
    22 - 23 Nov 2010	Amsterdam, Netherlands	Description & Booking
    29 - 30 Nov 2010	Dallas, USA	Description & Booking
    06 - 07 Dec 2010	Dar es Salaam, Tanzania	Description & Booking
    04 - 05 Jan 2011	Las Vegas, USA	Description & Booking
    10 - 11 Jan 2011	Edmonton, Canada	Description & Booking
    12 - 13 May 2011	Houston, USA	Description & Booking
    15 - 16 Aug 2011	London, UK	Description & Booking
    18 - 19 Aug 2011	Denver, USA	Description & Booking
    19 - 20 Sep 2011	New York City, USA	Description & Booking
    17 - 18 Oct 2011	Atlanta, USA	Description & Booking
    14 - 15 Nov 2011	Washington DC, USA	Description & Booking

  Course 1030: IFRS Basics (2 days)

  Duration: 2 days

  
  This two-day course is an introduction to key technical issues involved in understanding and applying IFRS.

  The program, presented through the use of case studies and real-world examples, include:

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

  Also included are discussions of:

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

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

  Dates Available	Course Location
  10 - 11 Aug 2010	London, UK	Details & Registration
  27 - 28 Sep 2010	Atlanta, USA	Details & Registration
  26 - 27 Oct 2010	Chicago, USA	Details & Registration
  22 - 23 Nov 2010	Amsterdam, Netherlands	Details & Registration
  29 - 30 Nov 2010	Dallas, USA	Details & Registration
  06 - 07 Dec 2010	Dar es Salaam, Tanzania	Details & Registration
  04 - 05 Jan 2011	Las Vegas, USA	Details & Registration
  10 - 11 Jan 2011	Edmonton, Canada	Details & Registration
  12 - 13 May 2011	Houston, USA	Details & Registration
  15 - 16 Aug 2011	London, UK	Details & Registration
  18 - 19 Aug 2011	Denver, USA	Details & Registration
  19 - 20 Sep 2011	New York City, USA	Details & Registration
  17 - 18 Oct 2011	Atlanta, USA	Details & Registration
  14 - 15 Nov 2011	Washington DC, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1551: Canadian IFRS Transition Hot Topics

---

• Course 1030e: IFRS Basics (online)
  
  This 20-day, 16 CPE credit hour, e-learning course is an introduction to key technical issues involved in understanding and applying IFRS.

  The program, presented through the use of case studies and real-world examples, include:

  • Financial statement presentation and... [read more]
    We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
    
    Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1030e: IFRS Basics (online)

  Duration: 20 days

  
  This 20-day, 16 CPE credit hour, e-learning course is an introduction to key technical issues involved in understanding and applying IFRS.

  The program, presented through the use of case studies and real-world examples, include:

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

  Also included are discussions of:

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

  			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

---

• Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  
  This three-day interactive workshop is a step-by-step overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.

  Course topics... [read more]

  Dates Available	Course Location
  25 - 27 Aug 2010	Chicago, USA	Description & Booking
  04 - 06 Oct 2010	Orlando, USA	Description & Booking
  13 - 15 Oct 2010	London, UK	Description & Booking
  18 - 20 Oct 2010	Mexico City, Mexico	Description & Booking
  17 - 19 Nov 2010	Honolulu, USA	Description & Booking
  30 Nov - 02 Dec 2010	Las Vegas, USA	Description & Booking
  08 - 10 Dec 2010	Calgary, Canada	Description & Booking
  13 - 15 Dec 2010	Jakarta, Indonesia	Description & Booking
  16 - 18 Mar 2011	New York City, USA	Description & Booking
  16 - 18 May 2011	San Francisco, USA	Description & Booking
  24 - 26 Aug 2011	Chicago, USA	Description & Booking
  12 - 14 Sep 2011	Seattle, USA	Description & Booking
  17 - 19 Oct 2011	London, UK	Description & Booking
  08 - 10 Nov 2011	New York City, USA	Description & Booking
  14 - 16 Nov 2011	Los Angeles, USA	Description & Booking

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

  Duration: 3 days

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

  Course topics include:

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

  Also included are discussions of:

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

  Further topics in the course are:

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

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

  Dates Available	Course Location
  25 - 27 Aug 2010	Chicago, USA	Details & Registration
  04 - 06 Oct 2010	Orlando, USA	Details & Registration
  13 - 15 Oct 2010	London, UK	Details & Registration
  18 - 20 Oct 2010	Mexico City, Mexico	Details & Registration
  17 - 19 Nov 2010	Honolulu, USA	Details & Registration
  30 Nov - 02 Dec 2010	Las Vegas, USA	Details & Registration
  08 - 10 Dec 2010	Calgary, Canada	Details & Registration
  13 - 15 Dec 2010	Jakarta, Indonesia	Details & Registration
  16 - 18 Mar 2011	New York City, USA	Details & Registration
  16 - 18 May 2011	San Francisco, USA	Details & Registration
  24 - 26 Aug 2011	Chicago, USA	Details & Registration
  12 - 14 Sep 2011	Seattle, USA	Details & Registration
  17 - 19 Oct 2011	London, UK	Details & Registration
  08 - 10 Nov 2011	New York City, USA	Details & Registration
  14 - 16 Nov 2011	Los Angeles, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)
  • Course 1865: Understanding IFRS Financial Statements (2 days)
  • Course 2003: US GAAP Essentials (3 days)
  • Course 2080: US GAAP Technical Update 2010

---

• Course 1041: IFRS for Small and Medium-Sized Entities - SME's (3 days)
  
  This three-day course examines the IASB requirements for applying IFRS for Small and Medium-Sized Entities (SMEs). The standard was published in July 2009 and was available for immediate adoption by jurisdictions. Delegates may also wish to consider [read more]

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Description & Booking
  18 - 20 Oct 2010	Hong Kong, China	Description & Booking
  24 - 26 Oct 2010	Cairo, Egypt	Description & Booking
  25 - 27 Oct 2010	New Delhi, India	Description & Booking
  03 - 05 Nov 2010	Tokyo, Japan	Description & Booking
  28 - 30 Nov 2010	Dubai, UAE	Description & Booking
  01 - 03 Dec 2010	London, UK	Description & Booking
  08 - 10 Dec 2010	Dar es Salaam, Tanzania	Description & Booking
  15 - 17 Dec 2010	Lagos, Nigeria	Description & Booking

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

  Duration: 3 days

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

  Topics include:

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

  Also included are discussions of:

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

  Further topics in the course are:

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Details & Registration
  18 - 20 Oct 2010	Hong Kong, China	Details & Registration
  24 - 26 Oct 2010	Cairo, Egypt	Details & Registration
  25 - 27 Oct 2010	New Delhi, India	Details & Registration
  03 - 05 Nov 2010	Tokyo, Japan	Details & Registration
  28 - 30 Nov 2010	Dubai, UAE	Details & Registration
  01 - 03 Dec 2010	London, UK	Details & Registration
  08 - 10 Dec 2010	Dar es Salaam, Tanzania	Details & Registration
  15 - 17 Dec 2010	Lagos, Nigeria	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1043: Canadian GAAP for Private Enterprises (2 days)
  • Course 1044: IFRS vs. Canadian GAAP for Private Enterprises
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)

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• Course 1043: Canadian GAAP for Private Enterprises (2 days)
  This two-day course examines the AcSB requirements for applying Canadian Generally Accepted Accounting Principles for Private Enterprises (PE GAAP). This new GAAP, which was released by the AcSB on December 16, 2009, is effective for fiscal years beginning on or after January 1, 2011... [read more]

  Dates Available	Course Location
  23 - 24 Nov 2010	Montréal, Canada	Description & Booking
  07 - 08 Dec 2010	Toronto, Canada	Description & Booking
  14 - 15 Dec 2010	Edmonton, Canada	Description & Booking

  Course 1043: Canadian GAAP for Private Enterprises (2 days)

  Duration: 2 days

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

  Topics include:

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

  Also included are discussions of the major modifications:

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

  Further topics in the course are:

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

  Dates Available	Course Location
  23 - 24 Nov 2010	Montréal, Canada	Details & Registration
  07 - 08 Dec 2010	Toronto, Canada	Details & Registration
  14 - 15 Dec 2010	Edmonton, Canada	Details & Registration

  Related courses

  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1041: IFRS for Small and Medium-Sized Entities - SME's (3 days)
  • Course 1044: IFRS vs. Canadian GAAP for Private Enterprises

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

  Dates Available	Course Location
  22 Nov 2010	Montréal, Canada	Description & Booking
  06 Dec 2010	Toronto, Canada	Description & Booking
  13 Dec 2010	Edmonton, Canada	Description & Booking

  Course 1044: IFRS vs. Canadian GAAP for Private Enterprises

  Duration: 1 day

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

  Dates Available	Course Location
  22 Nov 2010	Montréal, Canada	Details & Registration
  06 Dec 2010	Toronto, Canada	Details & Registration
  13 Dec 2010	Edmonton, Canada	Details & Registration

  Related courses

  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1041: IFRS for Small and Medium-Sized Entities - SME's (3 days)
  • Course 1043: Canadian GAAP for Private Enterprises (2 days)

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• Course 1082: IFRS Technical Update (2 days)
  
  This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in the run-up to the course in order to... [read more]

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Description & Booking
  13 - 14 Sep 2010	Luxembourg, Luxembourg	Description & Booking
  25 - 26 Oct 2010	Hong Kong, China	Description & Booking
  28 - 29 Oct 2010	Montréal, Canada	Description & Booking
  18 - 19 Nov 2010	New York City, USA	Description & Booking
  25 - 26 Nov 2010	Toronto, Canada	Description & Booking
  29 - 30 Nov 2010	London, UK	Description & Booking
  01 - 02 Dec 2010	Dubai, UAE	Description & Booking
  02 - 03 Dec 2010	Calgary, Canada	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	Miami, USA	Description & Booking
  18 - 19 May 2011	Dubai, UAE	Description & Booking
  16 - 17 Jun 2011	London, UK	Description & Booking
  23 - 24 Jun 2011	Toronto, Canada	Description & Booking
  27 - 28 Jun 2011	Miami, USA	Description & Booking
  25 - 26 Jul 2011	Las Vegas, USA	Description & Booking
  19 - 20 Sep 2011	Luxembourg, Luxembourg	Description & Booking
  26 - 27 Sep 2011	New York City, USA	Description & Booking
  17 - 18 Nov 2011	Los Angeles, USA	Description & Booking
  17 - 18 Nov 2011	London, UK	Description & Booking
  23 - 24 Nov 2011	Dubai, UAE	Description & Booking
  12 - 13 Dec 2011	Miami, USA	Description & Booking
  19 - 20 Dec 2011	Las Vegas, USA	Description & Booking

  Course 1082: IFRS Technical Update (2 days)

  Duration: 2 days

  
  This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in the run-up to the course in order to be as current as possible.

  The course covers the following new Standards, Interpretations and amendments to existing Standards (includes those effective 2010 or later):

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

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

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

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Details & Registration
  13 - 14 Sep 2010	Luxembourg, Luxembourg	Details & Registration
  25 - 26 Oct 2010	Hong Kong, China	Details & Registration
  28 - 29 Oct 2010	Montréal, Canada	Details & Registration
  18 - 19 Nov 2010	New York City, USA	Details & Registration
  25 - 26 Nov 2010	Toronto, Canada	Details & Registration
  29 - 30 Nov 2010	London, UK	Details & Registration
  01 - 02 Dec 2010	Dubai, UAE	Details & Registration
  02 - 03 Dec 2010	Calgary, Canada	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	Miami, USA	Details & Registration
  18 - 19 May 2011	Dubai, UAE	Details & Registration
  16 - 17 Jun 2011	London, UK	Details & Registration
  23 - 24 Jun 2011	Toronto, Canada	Details & Registration
  27 - 28 Jun 2011	Miami, USA	Details & Registration
  25 - 26 Jul 2011	Las Vegas, USA	Details & Registration
  19 - 20 Sep 2011	Luxembourg, Luxembourg	Details & Registration
  26 - 27 Sep 2011	New York City, USA	Details & Registration
  17 - 18 Nov 2011	Los Angeles, USA	Details & Registration
  17 - 18 Nov 2011	London, UK	Details & Registration
  23 - 24 Nov 2011	Dubai, UAE	Details & Registration
  12 - 13 Dec 2011	Miami, USA	Details & Registration
  19 - 20 Dec 2011	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1030: IFRS Basics (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1551: Canadian IFRS Transition Hot Topics
  • Course 2080: US GAAP Technical Update 2010

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• Course 1201: IFRS Financial Instruments Workshop (2 days)
  This two-day interactive workshop provides a thorough understanding of the practical application of IAS 39 Financial Instruments: Recognition and Measurement, IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and IFRS 9 Financial Instruments. Topics... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1201: IFRS Financial Instruments Workshop (2 days)

  Duration: 2 days

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

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1215: IFRS Hedge Accounting Workshop (3 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1741: IFRS for Banks and Other Financial Institutions (3 days)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2 days)

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

  Dates Available	Course Location
  27 - 28 Sep 2010	Toronto, Canada	Description & Booking
  25 - 26 Oct 2010	Hong Kong, China	Description & Booking
  06 - 07 Dec 2010	Calgary, Canada	Description & Booking
  09 - 10 Dec 2010	Los Angeles, USA	Description & Booking
  09 - 10 Dec 2010	Dar es Salaam, Tanzania	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	Zurich, Switzerland	Description & Booking
  16 - 17 Dec 2010	Miami, USA	Description & Booking
  21 - 22 Mar 2011	New York City, USA	Description & Booking
  20 - 21 Jun 2011	London, UK	Description & Booking
  27 - 28 Jun 2011	Miami, USA	Description & Booking
  14 - 15 Nov 2011	New York City, USA	Description & Booking

  Course 1208: IFRS for Derivatives and Hedging (2 days)

  Duration: 2 days

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

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

  Dates Available	Course Location
  27 - 28 Sep 2010	Toronto, Canada	Details & Registration
  25 - 26 Oct 2010	Hong Kong, China	Details & Registration
  06 - 07 Dec 2010	Calgary, Canada	Details & Registration
  09 - 10 Dec 2010	Los Angeles, USA	Details & Registration
  09 - 10 Dec 2010	Dar es Salaam, Tanzania	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	Zurich, Switzerland	Details & Registration
  16 - 17 Dec 2010	Miami, USA	Details & Registration
  21 - 22 Mar 2011	New York City, USA	Details & Registration
  20 - 21 Jun 2011	London, UK	Details & Registration
  27 - 28 Jun 2011	Miami, USA	Details & Registration
  14 - 15 Nov 2011	New York City, USA	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1215: IFRS Hedge Accounting Workshop (3 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1741: IFRS for Banks and Other Financial Institutions (3 days)
  • Course 1890: IFRS - What it means for Investment Bankers (2 days)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2 days)

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• Course 1212: IFRS and US GAAP for Commodities Hedging
  This one-day course provides a comprehensive view of the unique aspects around hedging commodity risk and how to navigate the difficulties in the accounting and reporting requirements for derivatives and hedging activities under US GAAP and IFRS. Course topics, presented through model... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1212: IFRS and US GAAP for Commodities Hedging

  Duration: 1 day

  This one-day course provides a comprehensive view of the unique aspects around hedging commodity risk and how to navigate the difficulties in the accounting and reporting requirements for derivatives and hedging activities under US GAAP and IFRS. Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Background to commodities hedging | Understanding the exposure | Potential for hedging | Financial instruments used in hedging | Commodities risk management | Valuing commodity derivatives and the impact of credit | 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) | Best practice in valuing exposures | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments and emerging issues.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1215: IFRS Hedge Accounting Workshop (3 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1700: IFRS for Utility Companies (2 days)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2 days)

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

  The course is an interactive one in which the... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1215: IFRS Hedge Accounting Workshop (3 days)

  Duration: 3 days

  This comprehensive three day course provides an overview of the most common hedging strategies and their associated hedge accounting treatments. These strategies are explained in clear, simple language and illustrated with model examples.

  The course is an interactive one in which the attendees work through the various examples to gain an understanding of the valuations of both the hedged item for the designated risk being hedged and the hedging instrument.

  The program revisits designating an effective hedge, assessing and measuring hedge effectiveness. Full journal entries for all the model examples are provided and will be worked through to ensure a thorough understanding of the accounting entries.

  The model examples include:

  Common Foreign Exchange Hedging Strategies: Hedging a highly expected foreign sale or purchase with a forward | Hedging a highly expected foreign sale or purchase with a participation forward | Rollover hedging strategies | Hedging net investments with cross currency swaps | Hedging a firm commitment with a forward

  Common Interest Rate Hedging Strategies: Hedging debt in its entirety | Hedging the benchmark rate | Fixed rate hedges and the small changes effect | Hedging with a swap and cross currency swap | Hedging a future issuance | Hedging with off-market derivatives | Hedging with a forward starting swap

  Commodity Risk Issues and Strategies: Hedging with a future contract | Hedging with commodity swaps

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1741: IFRS for Banks and Other Financial Institutions (3 days)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2 days)

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• Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  This two-day course explores the measurement of fair value and the impact of the 'Fair Value Option' under both IFRS and US GAAP. The program covers, through the use of examples and case studies: Fair value measurement | Definition of fair value | Fair value hierarchy | Market... [read more]

  Dates Available	Course Location
  22 - 23 Nov 2010	New York City, USA	Description & Booking

  Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)

  Duration: 2 days

  This two-day course explores the measurement of fair value and the impact of the 'Fair Value Option' under both IFRS and US GAAP. The program covers, through the use of examples and case studies: Fair value measurement | Definition of fair value | Fair value hierarchy | Market participant assumptions | Various risks affecting fair value measurements | Measurement of assets and liabilities | Valuation techniques (market-based and non-market based) | Disclosures | Transitional rules | Impact of fair value measurement rules in key areas including: Business combinations and intangibles; Nonmonetary transactions; Long-lived assets held for sale; Pensions and other postretirement benefits; Financial instruments; Asset retirement obligations; Revenue; Impairment testing; Provisions and other liabilities | Fair Value Option for financial instruments | Current status of the IASB Exposure Draft on fair value measurement | Current status of the IASB Exposure Draft on measurement of liabilities in IAS 37.

  Dates Available	Course Location
  22 - 23 Nov 2010	New York City, USA	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)
  • Course 1741: IFRS for Banks and Other Financial Institutions (3 days)
  • Course 2280: US GAAP Accounting for Pensions (2 days)

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

  Dates Available	Course Location
  07 - 08 Dec 2010	Toronto, Canada	Description & Booking
  16 - 17 Dec 2010	Zurich, Switzerland	Description & Booking
  23 - 24 Jun 2011	Miami, USA	Description & Booking
  27 - 28 Jun 2011	London, UK	Description & Booking
  19 - 20 Dec 2011	Zurich, Switzerland	Description & Booking
  21 - 22 Dec 2011	Las Vegas, USA	Description & Booking

  Course 1231: IFRS Business Combinations (M&A) (2 days)

  Duration: 2 days

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

  Dates Available	Course Location
  07 - 08 Dec 2010	Toronto, Canada	Details & Registration
  16 - 17 Dec 2010	Zurich, Switzerland	Details & Registration
  23 - 24 Jun 2011	Miami, USA	Details & Registration
  27 - 28 Jun 2011	London, UK	Details & Registration
  19 - 20 Dec 2011	Zurich, Switzerland	Details & Registration
  21 - 22 Dec 2011	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets

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• Course 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... [read more]

  Dates Available	Course Location
  29 Sep - 01 Oct 2010	London, UK	Description & Booking
  03 - 05 Nov 2010	Tokyo, Japan	Description & Booking
  05 - 07 Dec 2010	Dubai, UAE	Description & Booking
  15 - 17 Dec 2010	Lagos, Nigeria	Description & Booking

  Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)

  Duration: 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, presented through the use of practical examples, exercises, and case study, 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 interest. Topics related to consolidations and preparation of group financial statements include: 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.

  Dates Available	Course Location
  29 Sep - 01 Oct 2010	London, UK	Details & Registration
  03 - 05 Nov 2010	Tokyo, Japan	Details & Registration
  05 - 07 Dec 2010	Dubai, UAE	Details & Registration
  15 - 17 Dec 2010	Lagos, Nigeria	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1231: IFRS Business Combinations (M&A) (2 days)
  • Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets

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• Course 1260: IFRS Liability Recognition & Measurement (2 days)
  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... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1260: IFRS Liability Recognition & Measurement (2 days)

  Duration: 2 days

  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 de-recognition criteria | Disclosure of fair value and key assumptions | Revised IAS 32 Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Income taxes | Principles of the required balance sheet liability method | Determination of temporary differences and tax base | Recognition of current and deferred tax assets & liabilities | Exceptions to the recognition rules | Measurement issues | Specific tax-issue transactions (government grants, leases, pensions, share-based payment, asset revaluation, investment property, financial instruments) | Business combinations | Tax treatment in consolidated financial statements | Tax effects of intra-group transactions | Foreign currency tax issues | Tax presentation & disclosure requirements.

  In addition, we will bring you up to date with current events, including: the March 2009 IASB Exposure Draft: Income Tax (proposed replacement of IAS 12) | relevant requirements of IFRS 7 Financial Instruments: Disclosures | the January 2010 IASB Exposure Draft: Measurement of Liabilities in IAS 37 | the June 2009 IASB Discussion Paper: Credit Risk in Liability Measurement | the IASB’s project to replace IAS 39.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)

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• Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
  This one-day course includes comprehensive coverage of both IFRS and US GAAP accounting for discontinued operations and restructurings. Topics covered for discontinued operations include: Scope of the standards (assets and operations, exclusions) | Definitions and identification... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations

  Duration: 1 day

  This one-day course includes comprehensive coverage of both IFRS and US GAAP accounting for discontinued operations and restructurings. Topics covered for discontinued operations include: Scope of the standards (assets and operations, exclusions) | Definitions and identification (IFRS and US GAAP) | Non-current assets held for sale | Disposal groups | Discontinued operations | Components to include and exclude | Classification requirements (held for sale criteria, exceptions and grey areas) | Measurement (at initial classification, at first balance sheet date, in subsequent periods, changes in group assets and liabilities, gain/loss recognition) | Financial statement presentation (balance sheet, income statement, cash flow statement, income tax considerations) | Disclosure | Interim reporting | Operations subsequently retained (measurement issues, presentation and disclosure). Restructuring topics include: Recognition (IFRS and US GAAP) | Activities that qualify as restructuring | Timing of recognition | Criteria for recognition | Provision measurement (IFRS and US GAAP) | Initial valuation | Methods and considerations | Subsequent period adjustments | Identification and accounting for specific costs | Termination benefits (IFRS and US GAAP) | Contract termination costs | Other costs | Financial statement presentation and disclosure | Restructurings and discontinued operations associated with business combinations (IFRS and US GAAP) | Impact of the new business combinations standard.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)

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

  Dates Available	Course Location
  28 - 29 Oct 2010	Hong Kong, China	Description & Booking
  06 - 07 Dec 2010	Calgary, Canada	Description & Booking
  14 - 15 Dec 2010	Zurich, Switzerland	Description & Booking
  16 - 17 Dec 2010	Miami, USA	Description & Booking
  22 - 23 Dec 2011	Zurich, Switzerland	Description & Booking

  Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)

  Duration: 2 days

  This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, include: Treatment of short term employee benefits (wages, salaries, compensated absences, fringe benefits, benefits in kind, bonuses) | Termination benefits | Deferred compensation | Pension plans | Classification of pension plans | Accounting for defined benefit and defined contribution pension plans | State plans | Determining current pension expense and related assets and liabilities | Utilizing the ‘corridor’ method to amortize actuarial gains & losses | Treatment of settlements and curtailments | Business combination recognition requirements | Other post-employment benefits | Disclosure requirements | Illustrative presentations | Methods available for first-time adopters | Brief comparisons to US GAAP and IFRS for SMEs. In addition we will bring you up-to-date with recent proposals for amendments to IAS 19 (ED/2010/3 Defined Benefit Plans: proposed amendments to IAS 19) and IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.

  IFRS 2 is the standard on accounting for equity compensation such as share options and other share-based payment transactions. Related topics, presented via case studies, examples, and financial statements, include: Scope of IFRS 2 Share-based Payment | Accounting for share-based payments (including treatment of vesting conditions, modifications, cancellations and settlements) | Equity-settled share-based payment transactions | Cash-settled share-based payment transactions | Transactions with settlement alternatives | Measuring the fair value of equity instruments | Valuation techniques | Inputs to an option pricing model | Selection of an option pricing model (Black-Scholes, Monte Carlo, other models) | Disclosure requirements | Illustrative presentations | Transition and methods available to first-time adopters | Latest developments including Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009, effective January 2010)| Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009) | Brief comparison to US GAAP.

  Dates Available	Course Location
  28 - 29 Oct 2010	Hong Kong, China	Details & Registration
  06 - 07 Dec 2010	Calgary, Canada	Details & Registration
  14 - 15 Dec 2010	Zurich, Switzerland	Details & Registration
  16 - 17 Dec 2010	Miami, USA	Details & Registration
  22 - 23 Dec 2011	Zurich, Switzerland	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1285: Actuarial Concepts in Pensions and Employee Benefits
  • Course 2280: US GAAP Accounting for Pensions (2 days)

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• Course 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... [read more]

  Dates Available	Course Location
  27 Oct 2010	Hong Kong, China	Description & Booking

  Course 1285: Actuarial Concepts in Pensions and Employee Benefits

  Duration: 1 day

  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 | Recognizing 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.

  Dates Available	Course Location
  27 Oct 2010	Hong Kong, China	Details & Registration

  Related courses

  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
  • Course 2280: US GAAP Accounting for Pensions (2 days)

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• Course 1290: IFRS Asset Measurement & Impairment (2 days)
  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... [read more]

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Description & Booking
  17 - 18 Nov 2010	Chicago, USA	Description & Booking
  01 - 02 Dec 2010	Dubai, UAE	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  14 - 15 Dec 2010	Zurich, Switzerland	Description & Booking

  Course 1290: IFRS Asset Measurement & Impairment (2 days)

  Duration: 2 days

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

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Details & Registration
  17 - 18 Nov 2010	Chicago, USA	Details & Registration
  01 - 02 Dec 2010	Dubai, UAE	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  14 - 15 Dec 2010	Zurich, Switzerland	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1270: IFRS and US GAAP for Restructurings and Discontinued Operations
  • Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)

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• Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
  This course has been developed in association with Intangible Business Ltd. (www.intangiblebusiness.com), a specialist brand valuation, strategy and development consultancy. It focuses on the approaches that may be used to identify and value intangible assets in accounting for business... [read more]

  Dates Available	Course Location
  13 Dec 2010	Zurich, Switzerland	Description & Booking

  Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets

  Duration: 1 day

  This course has been developed in association with Intangible Business Ltd. (www.intangiblebusiness.com), a specialist brand valuation, strategy and development consultancy. It focuses on the approaches that may be used to identify and value intangible assets in accounting for business combinations. The program also covers other important intangible-related valuation issues such as impairment.

  The one-day program covers the following topics using models, examples, real-world illustrations, and case study: Governing guidelines (IFRS, US GAAP, valuation standards, other regulations, normal practice) | Standard of value (fair value, market value) | Identifying the intangible assets (criteria for recognition, how to identify, checklists) | Valuation methodologies (income approach, market approach, cost approach) | Case study (outlining the valuation of intangibles and associated issues for a business acquisition) | Lives of intangible assets (significance, template) | Impairment (intangible assets, goodwill) | Residual goodwill (justification, synergies, intangible assets not meeting recognition criteria, others) | Key differences IFRS 3 to SFAS 141 (impairment, write back of prior impairments, goodwill disclosure) | Summary of key overall issues.

  Dates Available	Course Location
  13 Dec 2010	Zurich, Switzerland	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)

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• Course 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.... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1310: IFRS and US GAAP Revenue Recognition

  Duration: 1 day

  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 Revenue | IFRIC 13 Customer Loyalty Programmes | IFRIC 15 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.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)

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• Course 1311: IFRS and US GAAP Revenue Recognition (2 days)
  This two-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 scrutinized by regulators such as the SEC in the US and the Financial Reporting Review Panel in the UK.... [read more]

  Dates Available	Course Location
  16 - 17 Sep 2010	Johannesburg, South Africa	Description & Booking

  Course 1311: IFRS and US GAAP Revenue Recognition (2 days)

  Duration: 2 days

  This two-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 scrutinized by regulators such as the SEC in the US and the Financial Reporting Review Panel in the UK. Utilizing extensive examples and real-world case studies, the program covers: IAS 18 Revenue | IFRIC 13 Customer Loyalty Programs | IFRIC 15 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 program also includes the latest developments, including an update on the IASB-FASB joint project on revenue recognition and new changes to financial statement presentation.

  Dates Available	Course Location
  16 - 17 Sep 2010	Johannesburg, South Africa	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)

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• Course 1320: IFRS and US GAAP Accounting for Lessors
  This one-day course provides an in-depth review of the accounting and disclosure requirements of IFRS and US GAAP relating to lease accounting by lessors. Utilizing examples, case studies, and financial statements, our expert instructors explain and illustrate the technical and... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1320: IFRS and US GAAP Accounting for Lessors

  Duration: 1 day

  This one-day course provides an in-depth review of the accounting and disclosure requirements of IFRS and US GAAP relating to lease accounting by lessors. Utilizing examples, case studies, and financial statements, our expert instructors explain and illustrate the technical and practical issues that may arise when accounting for leases, including: Definition of a lease | Lease accounting scope and exclusions | Multiple-element arrangements | Classification of finance (capital) and operating leases | Leveraged leases | Leases involving land | Present value considerations | Lease modifications | Inception of the lease and commencement of the lease term | Accounting for finance (capital) leases | Executory costs | Contingent rentals | Lease penalties | Initial direct costs | Residual value | Lease terminations and sales | Financial statement presentation | Sales-type leases | Direct financing leases | Operating leases | Lease incentives | Sale and leaseback transactions | Leases between related parties | Accounting for leases in a business combination | Lease transactions involving special-purpose entities | Lease disclosures | Status of the IASB-FASB lease project | Future developments.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 2295: US GAAP Accounting for Property, Plant and Equipment

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• Course 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... [read more]

  Dates Available	Course Location
  27 - 28 Sep 2010	Toronto, Canada	Description & Booking
  21 - 22 Oct 2010	Mexico City, Mexico	Description & Booking
  23 - 24 Nov 2010	Montréal, Canada	Description & Booking
  25 - 26 Nov 2010	Calgary, Canada	Description & Booking
  29 - 30 Nov 2010	Lagos, Nigeria	Description & Booking
  13 - 14 Dec 2010	Toronto, Canada	Description & Booking
  16 - 17 Dec 2010	London, UK	Description & Booking
  06 - 07 Jan 2011	Las Vegas, USA	Description & Booking
  16 - 17 May 2011	Vancouver, Canada	Description & Booking
  23 - 24 Jun 2011	Toronto, Canada	Description & Booking
  28 - 29 Sep 2011	New York City, USA	Description & Booking
  07 - 08 Dec 2011	Chicago, USA	Description & Booking
  19 - 20 Dec 2011	Prague, Czech Republic	Description & Booking

  Course 1400: IFRS Disclosure and Presentation Requirements (2 days)

  Duration: 2 days

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

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

  Dates Available	Course Location
  27 - 28 Sep 2010	Toronto, Canada	Details & Registration
  21 - 22 Oct 2010	Mexico City, Mexico	Details & Registration
  23 - 24 Nov 2010	Montréal, Canada	Details & Registration
  25 - 26 Nov 2010	Calgary, Canada	Details & Registration
  29 - 30 Nov 2010	Lagos, Nigeria	Details & Registration
  13 - 14 Dec 2010	Toronto, Canada	Details & Registration
  16 - 17 Dec 2010	London, UK	Details & Registration
  06 - 07 Jan 2011	Las Vegas, USA	Details & Registration
  16 - 17 May 2011	Vancouver, Canada	Details & Registration
  23 - 24 Jun 2011	Toronto, Canada	Details & Registration
  28 - 29 Sep 2011	New York City, USA	Details & Registration
  07 - 08 Dec 2011	Chicago, USA	Details & Registration
  19 - 20 Dec 2011	Prague, Czech Republic	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1030: IFRS Basics (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  • Course 1860: IFRS - What it means for Analysts (2 days)
  • Course 1865: Understanding IFRS Financial Statements (2 days)

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• Course 1405: IFRS Preparation of Cashflow Statements Under IAS 7
  This one-day course is a guide through the technical issues involved in preparing and analyzing the statement of cash flows under IFRS, with a comparison to US GAAP requirements. The program is intended for both preparers and users of financial statements. The course covers, through... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1405: IFRS Preparation of Cashflow Statements Under IAS 7

  Duration: 1 day

  This one-day course is a guide through the technical issues involved in preparing and analyzing the statement of cash flows under IFRS, with a comparison to US GAAP requirements. The program 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.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

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• Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  This two-day workshop provides a comprehensive guide to IFRS 1, First-time Adoption of International Financial Reporting Standards. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues... [read more]

  Dates Available	Course Location
  21 - 22 Oct 2010	Mexico City, Mexico	Description & Booking
  01 - 02 Nov 2010	Tokyo, Japan	Description & Booking
  29 - 30 Nov 2010	London, UK	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	Jakarta, Indonesia	Description & Booking

  Course 1500: IFRS Adoption and Implementation Workshop (2 days)

  Duration: 2 days

  This two-day workshop provides a comprehensive guide to IFRS 1, First-time Adoption of International Financial Reporting Standards. 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. The course topics include: General principles of IFRS 1 concerning recognition, measurement and the retrospective approach | Mandatory exceptions to the general principles including: Use of estimates; De-recognition of financial assets and financial liabilities; Hedge accounting; and Non-controlling interests | Strategies for the use of voluntary exemptions including: Business combinations; The use of fair value or revaluation as deemed cost; Employee benefits; Cumulative translation differences; Compound financial instruments; Investments in subsidiaries, jointly controlled entities and associates at deemed cost; Assets and liabilities of subsidiaries, jointly controlled entities and associates; Designation of previously recognized financial instruments; Share-based payment transactions; Insurance contracts; Decommissioning liabilities included in the cost of property, plant and equipment (IFRIC 1); Leases – rights of use (IFRIC 4); Fair value measurement of financial assets or financial liabilities at initial recognition; Service concession arrangements; and Borrowing costs | Presentation and disclosure requirements. Other specific issues include: Accounting policy selection, including review of available alternatives | Fair value measurements at the date of transition to IFRS | Impairment testing, with an emphasis on evaluation of goodwill | Requirements for the use of hedge accounting | Consolidation | Reporting liabilities (deferred tax, provisions, leases, pensions) | Press releases and interim reporting | Amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 Separate and Consolidated Financial Statements, relating to cost of an investment on first-time adoption (May 2008, effective July 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 program includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions.

  Dates Available	Course Location
  21 - 22 Oct 2010	Mexico City, Mexico	Details & Registration
  01 - 02 Nov 2010	Tokyo, Japan	Details & Registration
  29 - 30 Nov 2010	London, UK	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	Jakarta, Indonesia	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1001: IFRS Immersion Workshop – Evening Classes
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1550: IFRS Implementation for Canadian Corporations (3 days)
  • Course 1570: IFRS Implementation for United States Corporations (3 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)

---

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

  Dates Available	Course Location
  13 - 15 Sep 2010	Ottawa, Canada	Description & Booking
  25 - 27 Oct 2010	Montréal, Canada	Description & Booking
  22 - 24 Nov 2010	Calgary, Canada	Description & Booking
  22 - 24 Nov 2010	Toronto, Canada	Description & Booking
  03 - 05 Jan 2011	Ottawa, Canada	Description & Booking
  20 - 22 Jun 2011	Toronto, Canada	Description & Booking

  Course 1550: IFRS Implementation for Canadian Corporations (3 days)

  Duration: 3 days

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

  Course participants will also learn about planning and managing the IFRS transition process | Understanding the key considerations | Learning from the EU experience | The conversion process | and Practical considerations. This valuable program includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions.

  Dates Available	Course Location
  13 - 15 Sep 2010	Ottawa, Canada	Details & Registration
  25 - 27 Oct 2010	Montréal, Canada	Details & Registration
  22 - 24 Nov 2010	Calgary, Canada	Details & Registration
  22 - 24 Nov 2010	Toronto, Canada	Details & Registration
  03 - 05 Jan 2011	Ottawa, Canada	Details & Registration
  20 - 22 Jun 2011	Toronto, Canada	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1026: Major IFRS and Canadian GAAP Differences (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  • Course 1551: Canadian IFRS Transition Hot Topics
  • Course 1570: IFRS Implementation for United States Corporations (3 days)

---

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

  Dates Available	Course Location
  17 Sep 2010	Vancouver, Canada	Description & Booking
  15 Nov 2010	Toronto, Canada	Description & Booking
  17 Dec 2010	Edmonton, Canada	Description & Booking
  13 May 2011	Vancouver, Canada	Description & Booking

  Course 1551: Canadian IFRS Transition Hot Topics

  Duration: 1 day

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

  Dates Available	Course Location
  17 Sep 2010	Vancouver, Canada	Details & Registration
  15 Nov 2010	Toronto, Canada	Details & Registration
  17 Dec 2010	Edmonton, Canada	Details & Registration
  13 May 2011	Vancouver, Canada	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1030: IFRS Basics (2 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1550: IFRS Implementation for Canadian Corporations (3 days)

---

• Course 1570: IFRS Implementation for United States Corporations (3 days)
  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 US entities. The program combines theoretical learning with practical information on application, thereby assisting participants... [read more]

  Dates Available	Course Location
  15 - 17 Nov 2010	New York City, USA	Description & Booking
  29 Jun - 01 Jul 2011	Miami, USA	Description & Booking
  27 - 29 Jul 2011	Las Vegas, USA	Description & Booking
  21 - 23 Sep 2011	New York City, USA	Description & Booking
  31 Oct - 02 Nov 2011	Columbus, USA	Description & Booking
  16 - 18 Nov 2011	Washington DC, USA	Description & Booking
  21 - 23 Dec 2011	Las Vegas, USA	Description & Booking

  Course 1570: IFRS Implementation for United States Corporations (3 days)

  Duration: 3 days

  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 US entities. The program combines theoretical learning with practical information on application, thereby assisting participants in developing a strong understanding of the conceptual and technical issues involved in IFRS transition. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues facing US first-time adopters.

  Topics include an overview of IFRS, highlighting the differences in structure and theory between IFRS and US GAAP | Comparison of IFRS and US GAAP in accounting for specific items, including: property, plant and equipment; intangible assets; impairment; provisions and contingencies; interim reporting; income taxes | General principles of IFRS 1 First-time Adoption of International Financial Reporting Standards concerning recognition, measurement and the retrospective approach | Mandatory exceptions to the general principles including: Use of estimates; De-recognition of financial assets and financial liabilities; Hedge accounting; and Non-controlling interests | Strategies for the use of voluntary exemptions including: Business combinations; fair value and revaluation as deemed cost; Employee benefits; Cumulative translation differences; Compound financial instruments; Investments in subsidiaries, jointly controlled entities and associates at deemed cost; Assets and liabilities of subsidiaries, jointly controlled entities and associates; Designation of previously recognized financial instruments; Share-based payment transactions; Insurance contracts; Decommissioning liabilities included in the cost of property, plant and equipment (IFRIC 1); Leases – rights of use (IFRIC 4); Fair value measurement of financial assets or financial liabilities at initial recognition; Service concession arrangements; Borrowing costs; Transfers of assets from customers; Extinguishing financial liabilities with equity | 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.

  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 program includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions.

  			CFA Institute has approved this program for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
  			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

  Dates Available	Course Location
  15 - 17 Nov 2010	New York City, USA	Details & Registration
  29 Jun - 01 Jul 2011	Miami, USA	Details & Registration
  27 - 29 Jul 2011	Las Vegas, USA	Details & Registration
  21 - 23 Sep 2011	New York City, USA	Details & Registration
  31 Oct - 02 Nov 2011	Columbus, USA	Details & Registration
  16 - 18 Nov 2011	Washington DC, USA	Details & Registration
  21 - 23 Dec 2011	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1000: IFRS Immersion Workshop (8 days)
  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1015: IFRS Fundamentals with US GAAP Comparison (5 days)
  • Course 1025: Major IFRS and US GAAP Differences (2 days)
  • Course 1030: IFRS Basics (2 days)
  • Course 1035: IFRS Basics with US GAAP Comparison (3 days)
  • Course 1082: IFRS Technical Update (2 days)
  • Course 1500: IFRS Adoption and Implementation Workshop (2 days)
  • Course 1550: IFRS Implementation for Canadian Corporations (3 days)
  • Course 1400: IFRS Disclosure and Presentation Requirements (2 days)

---

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

  Dates Available	Course Location
  13 - 15 Sep 2010	Calgary, Canada	Description & Booking
  24 - 26 Oct 2010	Cairo, Egypt	Description & Booking
  25 - 27 Oct 2010	Houston, USA	Description & Booking
  13 - 15 Dec 2010	London, UK	Description & Booking
  13 - 15 Dec 2010	Las Vegas, USA	Description & Booking
  13 - 15 Dec 2010	Lagos, Nigeria	Description & Booking
  13 - 15 Dec 2010	Jakarta, Indonesia	Description & Booking
  16 - 18 May 2011	Houston, USA	Description & Booking
  22 - 24 May 2011	Dubai, UAE	Description & Booking
  19 - 21 Sep 2011	London, UK	Description & Booking
  14 - 16 Nov 2011	Houston, USA	Description & Booking
  27 - 29 Nov 2011	Dubai, UAE	Description & Booking

  Course 1600: Oil & Gas Accounting Fundamentals (3 days)

  Duration: 3 days

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

  Practical examples and illustrative financial statements are used throughout the course.

  Dates Available	Course Location
  13 - 15 Sep 2010	Calgary, Canada	Details & Registration
  24 - 26 Oct 2010	Cairo, Egypt	Details & Registration
  25 - 27 Oct 2010	Houston, USA	Details & Registration
  13 - 15 Dec 2010	London, UK	Details & Registration
  13 - 15 Dec 2010	Las Vegas, USA	Details & Registration
  13 - 15 Dec 2010	Lagos, Nigeria	Details & Registration
  13 - 15 Dec 2010	Jakarta, Indonesia	Details & Registration
  16 - 18 May 2011	Houston, USA	Details & Registration
  22 - 24 May 2011	Dubai, UAE	Details & Registration
  19 - 21 Sep 2011	London, UK	Details & Registration
  14 - 16 Nov 2011	Houston, USA	Details & Registration
  27 - 29 Nov 2011	Dubai, UAE	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1626: IFRS for the Minerals and Mining Sector (3 days)
  • Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
  • Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
  • Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
  • Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)

---

• Course 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 |... [read more]

  Dates Available	Course Location
  16 - 17 Sep 2010	Calgary, Canada	Description & Booking
  27 - 28 Oct 2010	Cairo, Egypt	Description & Booking
  16 - 17 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	London, UK	Description & Booking
  16 - 17 Dec 2010	Las Vegas, USA	Description & Booking
  19 - 20 May 2011	Houston, USA	Description & Booking
  25 - 26 May 2011	Dubai, UAE	Description & Booking
  22 - 23 Sep 2011	London, UK	Description & Booking
  17 - 18 Nov 2011	Houston, USA	Description & Booking
  30 Nov - 01 Dec 2011	Dubai, UAE	Description & Booking

  Course 1605: IFRS for the Oil & Gas Sector (2 days)

  Duration: 2 days

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

  Dates Available	Course Location
  16 - 17 Sep 2010	Calgary, Canada	Details & Registration
  27 - 28 Oct 2010	Cairo, Egypt	Details & Registration
  16 - 17 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	London, UK	Details & Registration
  16 - 17 Dec 2010	Las Vegas, USA	Details & Registration
  19 - 20 May 2011	Houston, USA	Details & Registration
  25 - 26 May 2011	Dubai, UAE	Details & Registration
  22 - 23 Sep 2011	London, UK	Details & Registration
  17 - 18 Nov 2011	Houston, USA	Details & Registration
  30 Nov - 01 Dec 2011	Dubai, UAE	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1626: IFRS for the Minerals and Mining Sector (3 days)
  • Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
  • Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
  • Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
  • Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Description & Booking
  05 - 07 Dec 2010	Dubai, UAE	Description & Booking
  08 - 10 Dec 2010	Calgary, Canada	Description & Booking

  Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)

  Duration: 3 days

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Details & Registration
  05 - 07 Dec 2010	Dubai, UAE	Details & Registration
  08 - 10 Dec 2010	Calgary, Canada	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1626: IFRS for the Minerals and Mining Sector (3 days)
  • Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
  • Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
  • Course 1700: IFRS for Utility Companies (2 days)
  • Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
  • Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)

---

• Course 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,... [read more]

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Description & Booking
  22 - 24 Sep 2010	Chicago, USA	Description & Booking
  27 - 29 Sep 2010	Vancouver, Canada	Description & Booking
  24 - 26 Nov 2010	London, UK	Description & Booking
  29 Nov - 01 Dec 2010	Toronto, Canada	Description & Booking
  15 - 17 Dec 2010	Lagos, Nigeria	Description & Booking

  Course 1626: IFRS for the Minerals and Mining Sector (3 days)

  Duration: 3 days

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Johannesburg, South Africa	Details & Registration
  22 - 24 Sep 2010	Chicago, USA	Details & Registration
  27 - 29 Sep 2010	Vancouver, Canada	Details & Registration
  24 - 26 Nov 2010	London, UK	Details & Registration
  29 Nov - 01 Dec 2010	Toronto, Canada	Details & Registration
  15 - 17 Dec 2010	Lagos, Nigeria	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
  • Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
  • Course 1700: IFRS for Utility Companies (2 days)
  • Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
  • Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)

---

• Course 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... [read more]

  Dates Available	Course Location
  27 - 28 Sep 2010	Vancouver, Canada	Description & Booking
  29 - 30 Nov 2010	Toronto, Canada	Description & Booking

  Course 1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)

  Duration: 2 days

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

  Dates Available	Course Location
  27 - 28 Sep 2010	Vancouver, Canada	Details & Registration
  29 - 30 Nov 2010	Toronto, Canada	Details & Registration

  Related courses

  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1626: IFRS for the Minerals and Mining Sector (3 days)
  • Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)
  • Course 1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
  • Course 1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)

---

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

  Dates Available	Course Location
  20 Sep 2010	Calgary, Canada	Description & Booking

  Course 1630: Deloitte IFRS Hot Topics for Canadian Oil & Gas Entities (1 day)

  Duration: 1 day

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

  Download the brochure for this event.

  Dates Available	Course Location
  20 Sep 2010	Calgary, Canada	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1700: IFRS for Utility Companies (2 days)

---

• Course 1650: IFRS for the Manufacturing Sector (2 days)
  This two-day course examines international financial reporting issues in detail and their effect on manufacturing companies. The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include:... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1650: IFRS for the Manufacturing Sector (2 days)

  Duration: 2 days

  This two-day course examines international financial reporting issues in detail and their effect on manufacturing companies. The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Presentation issues | Consolidation requirements | Treatment of variable interest and special purpose entities | Changes in accounting principle | Discontinued operations | Segment reporting | Long-lived assets | Asset retirement obligations | Held for sale assets | Capital and operating leases | Accounting for research and development | Other intangible assets | Indefinite-life intangible assets | Impairment indicators | Accounting for impairment | Inventory | Cost components (including interest capitalization) | Valuation methods | Recoverable material | Logistics charges | Consumable production items | Tooling amortization | Customer supplied inventory | Duties and license fees | Supplier rebates | Supplier price adjustments | Non-standard production activities | Indicators of impairment | Measuring and recognizing impairment | Financial assets & liabilities | Categories of financial assets and accounting methodology by type | Derivatives | Hedge accounting | Treatment of equity method investments | Debt vs. equity identification and reporting | Provisions and contingencies | Allowance for bad debts | Warranties | Indemnification | Litigation and claims | Restructuring charges | Other provisions and contingencies | Revenue recognition issues | Allowances and discounts | Price protection | Right of return | Repurchase options | Marketing incentives | Shipping charges | Other current revenue issues | Employee compensation | Short-term compensation | Pension measurement, recognition and reporting | Other post-retirement benefits | Share-based payment | Acquisitions | Review of accounting for acquisitions | Overview of the new business combinations standard and impending changes | Recent and upcoming issues | Recently issued standards, interpretations and their impact on manufacturing companies | Proposed IFRS changes that will affect the manufacturing sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to manufacturers.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)

---

• Course 1660: IFRS for the Telecommunications Sector (2 days)
  This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics... [read more]

  Dates Available	Course Location
  16 - 17 Sep 2010	Johannesburg, South Africa	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	Jakarta, Indonesia	Description & Booking
  16 - 17 Dec 2010	Las Vegas, USA	Description & Booking

  Course 1660: IFRS for the Telecommunications Sector (2 days)

  Duration: 2 days

  This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Internally generated software | Telecommunication licenses | 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 telecommunication 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.

  Dates Available	Course Location
  16 - 17 Sep 2010	Johannesburg, South Africa	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	Jakarta, Indonesia	Details & Registration
  16 - 17 Dec 2010	Las Vegas, USA	Details & Registration

  Related courses

  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)

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

  Dates Available	Course Location
  17 - 19 Nov 2010	Brussels, Belgium	Description & Booking
  07 - 09 Dec 2010	Dubai, UAE	Description & Booking
  13 - 15 Dec 2010	Miami, USA	Description & Booking
  13 - 15 Dec 2010	Singapore, Singapore	Description & Booking
  12 - 14 Jan 2011	Edmonton, Canada	Description & Booking
  22 - 24 May 2011	Dubai, UAE	Description & Booking
  27 - 29 Jun 2011	Geneva, Switzerland	Description & Booking
  27 - 29 Nov 2011	Dubai, UAE	Description & Booking

  Course 1691: International Accounting for Not-for-Profit Entities (3 days)

  Duration: 3 days

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

  Dates Available	Course Location
  17 - 19 Nov 2010	Brussels, Belgium	Details & Registration
  07 - 09 Dec 2010	Dubai, UAE	Details & Registration
  13 - 15 Dec 2010	Miami, USA	Details & Registration
  13 - 15 Dec 2010	Singapore, Singapore	Details & Registration
  12 - 14 Jan 2011	Edmonton, Canada	Details & Registration
  22 - 24 May 2011	Dubai, UAE	Details & Registration
  27 - 29 Jun 2011	Geneva, Switzerland	Details & Registration
  27 - 29 Nov 2011	Dubai, UAE	Details & Registration

  Related courses

  • Course 1750: Introduction to IFRS for the Public Sector (3 days)
  • Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
  • Course 3280: International Public Sector Accounting Standards (IPSAS) Technical Update

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• Course 1700: IFRS for Utility Companies (2 days)
  This two-day course examines in detail international accounting issues and their effect on electric utility companies. Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of first-time adoption of IFRS | Recently... [read more]

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Description & Booking
  09 - 10 Dec 2010	London, UK	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking
  16 - 17 Dec 2010	Las Vegas, USA	Description & Booking
  26 - 27 Sep 2011	London, UK	Description & Booking

  Course 1700: IFRS for Utility Companies (2 days)

  Duration: 2 days

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

  Dates Available	Course Location
  13 - 14 Sep 2010	Johannesburg, South Africa	Details & Registration
  09 - 10 Dec 2010	London, UK	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration
  16 - 17 Dec 2010	Las Vegas, USA	Details & Registration
  26 - 27 Sep 2011	London, UK	Details & Registration

  Related courses

  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1626: IFRS for the Minerals and Mining Sector (3 days)
  • Course 1701: Emerging IFRS Issues for Utility Companies

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

  Dates Available	Course Location
  07 Dec 2010	Calgary, Canada	Description & Booking

  Course 1701: Emerging IFRS Issues for Utility Companies

  Duration: 1 day

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

  Dates Available	Course Location
  07 Dec 2010	Calgary, Canada	Details & Registration

  Related courses

  • Course 1010: IFRS Fundamentals (4 days)
  • Course 1600: Oil & Gas Accounting Fundamentals (3 days)
  • Course 1605: IFRS for the Oil & Gas Sector (2 days)
  • Course 1625: IFRS Workshop for the Oil & Gas Sector (3 days)
  • Course 1700: IFRS for Utility Companies (2 days)

---

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

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1710: IFRS for the Real Estate Sector (2 days)

  Duration: 2 days

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

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1731: IFRS and US GAAP for the Construction Sector (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1320: IFRS and US GAAP Accounting for Lessors

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• Course 1721: IFRS for the Agricultural Sector (2 days)
  This two-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... [read more]

  Dates Available	Course Location
  29 - 30 Nov 2010	London, UK	Description & Booking
  09 - 10 Dec 2010	Dar es Salaam, Tanzania	Description & Booking
  13 - 14 Dec 2010	Lagos, Nigeria	Description & Booking

  Course 1721: IFRS for the Agricultural Sector (2 days)

  Duration: 2 days

  This two-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 | Overview of current IFRS developments relevant to the industry.

  Dates Available	Course Location
  29 - 30 Nov 2010	London, UK	Details & Registration
  09 - 10 Dec 2010	Dar es Salaam, Tanzania	Details & Registration
  13 - 14 Dec 2010	Lagos, Nigeria	Details & Registration

  Related courses

  • Course 1212: IFRS and US GAAP for Commodities Hedging
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)

---

• Course 1731: IFRS and US GAAP for the Construction Sector (2 days)
  This two-day course examines international financial reporting issues and their effect on entities in the construction industry. The program is presented using case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics... [read more]

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.
  Course 1731: IFRS and US GAAP for the Construction Sector (2 days)

  Duration: 2 days

  This two-day course examines international financial reporting issues and their effect on entities in the construction industry. The program is presented using case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Types of construction contracts (fixed price contracts, cost-plus contracts) | Combining and segmenting contracts (general guidance, conditions for combination, conditions for segmentation) | Measuring contract revenues and costs (contract revenues, contract costs) | Percentage-of-completion accounting method (recognizing revenues and costs, measuring progress, recognizing changes in estimates, accounting for claims and change orders, treatment of anticipated losses, financial statement presentation, interim reporting) | Completed contract method for US GAAP purposes | Accounting for closed or terminated contracts | Disclosures | Recently issued standards, interpretations and their impact on construction firms | Proposed changes that will affect the construction sector | IFRS-US GAAP convergence update | IASB-FASB projects and plans of interest to construction companies.

  We are currently assessing demand for this topic, with a view to scheduling a public course soon. Click here to be added to the list of interested parties, and we will keep you informed.
  
  Please note we are regularly delivering in-company training on specialist topics such as this. If you have a group of people who require this training, contact us to discuss your requirements.

  Related courses

  • Course 1260: IFRS Liability Recognition & Measurement (2 days)
  • Course 1710: IFRS for the Real Estate Sector (2 days)
  • Course 1290: IFRS Asset Measurement & Impairment (2 days)
  • Course 1311: IFRS and US GAAP Revenue Recognition (2 days)

---

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Luxembourg, Luxembourg	Description & Booking
  29 Sep - 01 Oct 2010	Toronto, Canada	Description & Booking
  27 - 29 Oct 2010	Hong Kong, China	Description & Booking
  15 - 17 Nov 2010	New York City, USA	Description & Booking
  28 - 30 Nov 2010	Dubai, UAE	Description & Booking
  06 - 08 Dec 2010	Dar es Salaam, Tanzania	Description & Booking
  13 - 15 Dec 2010	Zurich, Switzerland	Description & Booking
  15 - 17 Dec 2010	Lagos, Nigeria	Description & Booking
  23 - 25 Mar 2011	New York City, USA	Description & Booking
  22 - 24 May 2011	Dubai, UAE	Description & Booking
  22 - 24 Jun 2011	London, UK	Description & Booking
  29 Jun - 01 Jul 2011	Miami, USA	Description & Booking
  21 - 23 Sep 2011	Luxembourg, Luxembourg	Description & Booking
  16 - 18 Nov 2011	New York City, USA	Description & Booking
  27 - 29 Nov 2011	Dubai, UAE	Description & Booking
  21 - 23 Dec 2011	Zurich, Switzerland	Description & Booking

  Course 1741: IFRS for Banks and Other Financial Institutions (3 days)

  Duration: 3 days

  This highly interactive three-day course explores international financial reporting practices for banks and other financial institutions through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: Classification, recognition, measurement, impairment, and de-recognition of loans and other financial instruments under IAS 39 and IFRS 9 | Financial guarantees and loan commitments | Application of the effective interest method under various scenarios | Fair value option | Derivatives and embedded derivatives | Overview of cash flow, fair value, and portfolio (macro) hedging | Investment property and repossessed assets | Recognition of fee income | IFRS 7 Financial Instruments: Disclosures | Presentation of IFRS financial statements | Brief comparison of IFRS with other GAAP | Illustrative financial statements and disclosures.

  In addition, using clear explanations, we will bring you up to date with the current issues and expected pronouncements that are particularly relevant to financial institutions.

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

  Dates Available	Course Location
  15 - 17 Sep 2010	Luxembourg, Luxembourg	Details & Registration
  29 Sep - 01 Oct 2010	Toronto, Canada	Details & Registration
  27 - 29 Oct 2010	Hong Kong, China	Details & Registration
  15 - 17 Nov 2010	New York City, USA	Details & Registration
  28 - 30 Nov 2010	Dubai, UAE	Details & Registration
  06 - 08 Dec 2010	Dar es Salaam, Tanzania	Details & Registration
  13 - 15 Dec 2010	Zurich, Switzerland	Details & Registration
  15 - 17 Dec 2010	Lagos, Nigeria	Details & Registration
  23 - 25 Mar 2011	New York City, USA	Details & Registration
  22 - 24 May 2011	Dubai, UAE	Details & Registration
  22 - 24 Jun 2011	London, UK	Details & Registration
  29 Jun - 01 Jul 2011	Miami, USA	Details & Registration
  21 - 23 Sep 2011	Luxembourg, Luxembourg	Details & Registration
  16 - 18 Nov 2011	New York City, USA	Details & Registration
  27 - 29 Nov 2011	Dubai, UAE	Details & Registration
  21 - 23 Dec 2011	Zurich, Switzerland	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1801: IFRS for the Insurance Industry (2 days)
  • Course 1800: IFRS and US GAAP for the Insurance Industry (3 days)
  • Course 1860: IFRS - What it means for Analysts (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)

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• Course 1745: IFRS for Investment Funds (2 days)
  This two-day workshop prepares participants to produce or audit IFRS-compliant financial reports for hedge funds and mutual funds. The highly interactive nature of the program ensures that participants are constantly engaged in tackling the issues that arise in relation to such a... [read more]

  Dates Available	Course Location
  28 - 29 Oct 2010	London, UK	Description & Booking
  15 - 16 Nov 2010	Chicago, USA	Description & Booking
  18 - 19 Nov 2010	New York City, USA	Description & Booking
  05 - 06 Dec 2010	Dubai, UAE	Description & Booking
  09 - 10 Dec 2010	Singapore, Singapore	Description & Booking

  Course 1745: IFRS for Investment Funds (2 days)

  Duration: 2 days

  This two-day workshop prepares participants to produce or audit IFRS-compliant financial reports for hedge funds and mutual funds. The highly interactive nature of the program ensures that participants are constantly engaged in tackling the issues that arise in relation to such a specialized area: handling repurchase agreements, securities lending, various complex instruments, their recognition, valuation and their place in the fair value hierarchy.

  Dates Available	Course Location
  28 - 29 Oct 2010	London, UK	Details & Registration
  15 - 16 Nov 2010	Chicago, USA	Details & Registration
  18 - 19 Nov 2010	New York City, USA	Details & Registration
  05 - 06 Dec 2010	Dubai, UAE	Details & Registration
  09 - 10 Dec 2010	Singapore, Singapore	Details & Registration

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• Course 1746: IFRS for Canadian Investment Funds (3 days)
  This interactive three-day course explores the impact of IFRS on investment funds in Canada through the use of case studies, exercises, model financial statements and break-out sessions.

  Topics include: IAS 39 Financial Instruments: Recognition and Measurement / IAS 32 Financial... [read more]

  Dates Available	Course Location
  29 Nov - 01 Dec 2010	Toronto, Canada	Description & Booking

  Course 1746: IFRS for Canadian Investment Funds (3 days)

  Duration: 3 days

  This interactive three-day course explores the impact of IFRS on investment funds in Canada through the use of case studies, exercises, model financial statements and break-out sessions.

  Topics include: IAS 39 Financial Instruments: Recognition and Measurement / IAS 32 Financial Instruments: Presentation / Financial statement presentation issues / Effective interest rate calculations including accounting for bonds / Accounting for taxes for mutual fund corporations / NI81-106 considerations / Brief comparison IFRS to Canadian GAAP / Discussion of future developments (IFRS 9 Financial Instruments, Exposure Drafts, Draft Interpretations, IASB projects and agenda, convergence update and plans). In addition, the course will take an in depth look at the Canadian specific issues as they relate to investment funds, including reviewing recent research paper publications by the CICA on IFRS implementation for investment funds.

  Dates Available	Course Location
  29 Nov - 01 Dec 2010	Toronto, Canada	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1208: IFRS for Derivatives and Hedging (2 days)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2 days)
  • Course 1741: IFRS for Banks and Other Financial Institutions (3 days)

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• Course 1750: Introduction to IFRS for the Public Sector (3 days)
  This three-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector organizations. This program complements Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3-day... [read more]

  Dates Available	Course Location
  22 - 24 Nov 2010	London, UK	Description & Booking
  13 - 15 Dec 2010	Singapore, Singapore	Description & Booking
  15 - 17 Dec 2010	Lagos, Nigeria	Description & Booking

  Course 1750: Introduction to IFRS for the Public Sector (3 days)

  Duration: 3 days

  This three-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector organizations. This program complements Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course), and during this event, our expert instructors highlight the key differences between IFRS and IPSAS.

  The program covers, through the use of case studies and exercises:

  • Income statement presentation and specific disclosures (revenue recognition, segment reporting, discontinued operations, related parties, accounting policies)
  • Cash flow statements
  • Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment for revaluations, impairment and assets held for sale
  • Interest capitalization (borrowing costs)
  • Accounting estimates and errors
  • Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
  • Leases
  • Current and deferred taxes
  • Investments in associates and joint ventures
  • Consolidated financial statements
  • Special purpose entities (PFI, PPP) and service concession arrangements
  • Construction contracts
  • Financial instruments, including the treatment of derivatives & hedge accounting
  • Foreign currency transactions and financial statement translation
  • Events after the reporting period
  • First-time adoption of IFRS
  • Brief comparisons with other major GAAP (e.g. US & UK GAAP) and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).

  Dates Available	Course Location
  22 - 24 Nov 2010	London, UK	Details & Registration
  13 - 15 Dec 2010	Singapore, Singapore	Details & Registration
  15 - 17 Dec 2010	Lagos, Nigeria	Details & Registration

  Related courses

  • Course 1691: International Accounting for Not-for-Profit Entities (3 days)
  • Course 1752: IFRS for the Canadian Public Sector (2 days)
  • Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
  • Course 3280: International Public Sector Accounting Standards (IPSAS) Technical Update

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• Course 1752: IFRS for the Canadian Public Sector (2 days)
  This two-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector and Crown Corporation organizations.

  This program complements Course 3200: Overview of International Public Sector Accounting... [read more]

  Dates Available	Course Location
  28 - 29 Oct 2010	Edmonton, Canada	Description & Booking
  08 - 09 Dec 2010	Vancouver, Canada	Description & Booking
  06 - 07 Jan 2011	Ottawa, Canada	Description & Booking

  Course 1752: IFRS for the Canadian Public Sector (2 days)

  Duration: 2 days

  This two-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector and Crown Corporation organizations.

  This program complements Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course), and during this event, our expert instructors highlight the key differences between IFRS, Canadian GAAP and IPSAS.

  The program covers, through the use of case studies and exercises:

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

  Also included are discussions of:

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

  Dates Available	Course Location
  28 - 29 Oct 2010	Edmonton, Canada	Details & Registration
  08 - 09 Dec 2010	Vancouver, Canada	Details & Registration
  06 - 07 Jan 2011	Ottawa, Canada	Details & Registration

  Related courses

  • Course 1691: International Accounting for Not-for-Profit Entities (3 days)
  • Course 1750: Introduction to IFRS for the Public Sector (3 days)
  • Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
  • Course 3280: International Public Sector Accounting Standards (IPSAS) Technical Update

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• Course 1800: IFRS and US GAAP for the Insurance Industry (3 days)
  This three-day course provides a comprehensive view of the most important accounting and reporting requirements for insurance companies (life and non-life) under both US GAAP and IFRS. Course topics, presented through examples, case studies, model entries, and illustrative financial... [read more]

  Dates Available	Course Location
  28 - 30 Nov 2010	Dubai, UAE	Description & Booking
  06 - 08 Dec 2010	London, UK	Description & Booking
  13 - 15 Dec 2010	Miami, USA	Description & Booking

  Course 1800: IFRS and US GAAP for the Insurance Industry (3 days)

  Duration: 3 days

  This three-day course provides a comprehensive view of the most important accounting and reporting requirements for insurance companies (life and non-life) under both US GAAP and IFRS. Course topics, presented through examples, case studies, model entries, 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 | Comparisons between US GAAP and IFRS, including discussions of convergence and emerging accounting issues.

  This valuable course also includes review and explanation of the requirements of IFRS 4 and important related topics affecting insurance companies, including: Contract classification and embedded derivatives | Unbundling of deposit components | Shadow accounting and other changes in accounting policies | Insurance contracts acquired in a business combination | Scope, recognition & measurement of insurance revenues and liabilities | Reinsurance | Product guarantees | International regulatory considerations | IASB’s basis for conclusions in IFRS 4. In addition, delegates will learn about the latest developments in Phase II of the IASB's Insurance Contracts project, and about the convergence of IFRS with national standards (e.g. US GAAP).

  Dates Available	Course Location
  28 - 30 Nov 2010	Dubai, UAE	Details & Registration
  06 - 08 Dec 2010	London, UK	Details & Registration
  13 - 15 Dec 2010	Miami, USA	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1801: IFRS for the Insurance Industry (2 days)
  • Course 1803: Statutory Accounting for Life Insurance Companies
  • Course 1804: Statutory Accounting for Property and Casualty Insurance Companies
  • Course 1810: IASB Project on Insurance Contracts - Phase II
  • Course 2800: US GAAP Accounting for Insurance Companies (2 days)
  • Course 2801: US GAAP Accounting for Life Insurance Companies (2 days)
  • Course 2802: US GAAP Accounting for Non-Life Insurance Companies (2 days)

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• Course 1801: IFRS for the Insurance Industry (2 days)
  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... [read more]

  Dates Available	Course Location
  13 - 14 Dec 2010	Miami, USA	Description & Booking

  Course 1801: IFRS for the Insurance Industry (2 days)

  Duration: 2 days

  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.

  Dates Available	Course Location
  13 - 14 Dec 2010	Miami, USA	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2 days)
  • Course 1800: IFRS and US GAAP for the Insurance Industry (3 days)
  • Course 1803: Statutory Accounting for Life Insurance Companies
  • Course 1804: Statutory Accounting for Property and Casualty Insurance Companies
  • Course 1810: IASB Project on Insurance Contracts - Phase II
  • Course 2800: US GAAP Accounting for Insurance Companies (2 days)
  • Course 2801: US GAAP Accounting for Life Insurance Companies (2 days)
  • Course 2802: US GAAP Accounting for Non-Life Insurance Companies (2 days)

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• Course 1803: Statutory Accounting for Life Insurance Companies
  This one-day program provides an overview of the most important ac