In addition to our events around the world, IASeminars offers an extensive range of technical IFRS training courses to clients in Europe.
See below for further details, and click on the links for more information or to register. You can also view all IASeminars courses in
date order, and then select further filtering options.
Note that any of our course topics can also be delivered on an
in-house basis at a location of your choosing - please
contact us for a professional consultation about your IFRS training requirements.
Also, visit our
IFRS Training homepage for details of upcoming courses and other announcements.
All Public Courses in Europe
Quick links
Detailed links
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 specialist instructors. The program includes the latest pronouncements, and participants will be broug...
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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 specialist instructors. The program includes the latest pronouncements, and participants will be brought up-to-date on IFRS topics.
Through the use of case studies, exercises, and SIC & IFRIC Interpretations, the workshop covers:
- Brief history of IFRSs
- 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 impairments and assets held for sale
- Capitalization of borrowing costs
- Accounting estimates and errors
- Changes in accounting policy
- Events after the reporting period
- Revenue recognition
- Provisions/non-financial liabilities (including those for employee benefits) and other liabilities, contingent liabilities and contingent assets (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
- Financial reporting in hyperinflationary economies
- Government grants and government assistance
- Reporting by retirement 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 standard setters)
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 40 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1010: IFRS Fundamentals (4 days)
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements.
The program covers, through the use of case studies and exercises:
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1010: IFRS Fundamentals (4 days)
This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements.
The program covers, through the use of case studies and exercises:
- Statement of comprehensive income - presentation and specific disclosures (revenue recognition, earnings per share, segment reporting, discontinued operations, related parties, accounting policies)
- Statement of cash flows
- Statement of financial position, including the recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property and the accounting treatment of impairments)
- Earnings per share measurement and presentation
- Accounting estimates and errors
Also included are discussions of:
- Provisions/non-financial liabilities (including those for employee benefits) and other liabilities
- Leases
- Income taxes
- Business combinations and consolidated financial statements, including special purpose entities
- Investments in associates and joint ventures
- Financial instruments, including the treatment of derivatives & hedge accounting
- Foreign currency transactions and translation of overseas operations
- Events after the reporting period
- Related party disclosures
- Interim financial reporting
Further topics in the course are:
- First-time adoption of IFRS
- Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).
Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers all IFRSs in a greater degree of detail and with additional examples.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 28 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00004-12-I
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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 in order to effectively teach and provide practical examples of the application of the topics covered.
Course topics include:
- Brief history 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
- 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 impairments and assets held for sale
- Capitalization of borrowing costs
- Accounting estimates and errors
- Changes in accounting policy
- Events after the reporting period
- Revenue recognition
- Provisions/non-financial liabilities (including those for employee benefits) and other liabilities, contingent liabilities and contingent assets (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
- Financial reporting in hyperinflationary economies
- Government grants and government assistance
- Reporting by retirement benefit plans
- First-time adoption of IFRS
- Discussion of future developments (Exposure Drafts, Draft Interpretations, IASB & IFRIC projects and agenda, convergence plans with US GAAP)
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies 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.
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1016: IFRS Fundamentals with Nigerian 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 Nigerian GAAP. The program is presented in Nigeria and in other countries using financial statements, case studies, and extensive examples in order to effectively transfer knowledge and provide practical examples of the application of the topics covered.
Course topics include:
- Brief history of IFRS
- Discussion of Conceptual Framework for IFRS and the significant differences between IFRS and Nigerian GAAP in each topical area
- Format and content of statement of financial position (balance sheet)
- 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 impairments and assets held for sale
- Capitalization of borrowing costs
- Accounting estimates and errors
- Changes in accounting policy
- Events after the reporting period
- Revenue recognition
- Provisions/non-financial liabilities (including those for employee benefits) and other liabilities, contingent liabilities and contingent assets (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
- Government grants and government assistance
- Reporting by retirement benefit plans
- First-time adoption of IFRS
- Discussion of future developments (Exposure Drafts, Draft Interpretations, and IASB agenda)
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies 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.
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1025: Major IFRS and US GAAP Differences (2 days)
This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS.
Course topics, presented using real-world financial statements and extensive examples, include the differences between I...
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1025: Major IFRS and US GAAP Differences (2 days)
This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS.
Course topics, presented using real-world financial statements and extensive examples, include the differences between IFRS and US GAAP in:
- Conceptual framework
- Financial statement presentation
- Cash flow statements
- Accounting policies, changes in accounting estimates and errors
- Events after the reporting date
- Segment reporting
- Interim financial reporting
- Discontinued operations
- Equity items
- Earnings per share
- Inventories
- Property, plant and equipment
- Borrowing costs
- Intangible assets
- Investment property
- Impairment testing
- Non-current assets held for sale
- Liabilities
- Employee benefits, including pensions
- Provisions and contingent liabilities
- Leases
- Share-based payment
- Current and deferred income taxes
- Financial assets and liabilities
- Derivatives and hedging
- Revenue recognition
- Business combinations
- Consolidated financial statements
- Investments in associates
- Interests in joint ventures.
Specific convergence issues are also covered in the program and include:
- Prospects and timetable for the convergence between IFRS and US GAAP
- Short-term convergence topics
- IASB and FASB joint projects (financial statement presentation, revenue recognition, accounting for leases, financial instruments, conceptual framework)
- Convergence-related exposure drafts.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00006-12-I
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1027: Major IFRS and UK GAAP Differences
This one-day course provides a comprehensive review of technical differences between the standards of the UK Accounting Standards Board (ASB) and those of the International Accounting Standards Board (IASB). It also provides an update on the l...
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1027: Major IFRS and UK GAAP Differences
This one-day course provides a comprehensive review of technical differences between the standards of the UK Accounting Standards Board (ASB) and those of the International Accounting Standards Board (IASB). It also provides an update on the latest developments regarding the future of UK financial reporting.
Course topics are presented using real-world financial statements and extensive examples, and include the differences between ASB and IASB standards in:
- Conceptual framework
- Financial statement presentation
- Cash flow statements
- Segment disclosures
- Interim reporting
- Discontinued operations
Also included are discussions of:
- Property, plant and equipment
- Borrowing costs
- Intangible assets
- Investment property
- Impairment testing
- Liabilities
- Employee benefits, including pensions
- Provisions and contingencies
- Income taxes
- Leases
- Financial instruments
- Business combinations
- Foreign currency issues
Specific convergence issues are also covered in the program and include:
- Prospects and timetable for the amending UK GAAP in future
- Current exposure drafts.
This course also provides information on sources for independent accounting research.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1030: IFRS Basics (2 days)
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:
- Financial statement presentation and specific disclosure requirements (operating se...
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1030: IFRS Basics (2 days)
This two-day course is a clear and concise introduction to key technical issues involved in understanding and applying IFRSs.
The program includes:
- Financial statement presentation and specific disclosure requirements (operating segments, events after the reporting period, statement of cash flows, related party disclosures, changes in accounting policies, changes in accounting estimates, correction of errors, and discontinued operations)
- Revenue recognition
- Recognition and measurement of assets (inventories, property, plant and equipment, and intangible assets) including the accounting treatment of impairment of assets and assets held for sale
Also included are discussions of:
- Provisions and other liabilities (including employee benefits)
- Share-based payment
- Consolidated financial statements (including Special Purpose Entities)
- Business combinations
- Financial instruments
- First-time adoption of IFRSs
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1035: IFRS Basics with US GAAP Comparison (3 days)
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive exa...
[read more]
1035: IFRS Basics with US GAAP Comparison (3 days)
This three-day interactive workshop is a thorough overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The program is presented using financial statements, case studies, and extensive examples.
Course topics include:
- Comparison of the Conceptual Frameworks for IFRS and US GAAP
- Discussion of significant differences between IFRS and US GAAP
- Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, statement of cash flows, related party disclosure, accounting policies/changes in estimates/errors, discontinued operations)
- Revenue recognition
- Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets held for sale
- Provisions, contingencies and other non-financial liabilities (including those relating to employee benefits)
- Share-based payments
- Investments in associates and joint ventures
- Inventories
- Accounting for business combinations
- Consolidated financial statements, including special purpose entities
- Financial instruments, including IFRS 7 disclosure requirements
First-time adoption of IFRS
- Expected future developments (update on the IASB-FASB convergence project, status of global accounting convergence, exposure drafts and other IASB projects
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00005-12-I
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1082: IFRS Technical Update (2 days)
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other recent an...
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1082: IFRS Technical Update (2 days)
This two-day course brings delegates up-to-date with IFRSs and Interpretations that were issued or amended within the last 12 months, or became effective recently or will do in the foreseeable future, and presents information on other recent and impending pronouncements. Topics to be covered are finalized in the run-up to the course in order to be as current as possible.
The course covers the following new Standards, Interpretations and amendments to existing Standards (includes those effective 2011 or later):
- New Standard – IFRS 9: Financial Instruments (November 2009, amended October 2010, effective 2015)
- Improvements to 7 IFRSs (May 2010, effective January 2011)
- Conceptual Framework (September 2010)
- Amendments to IFRS 7: Financial Instruments: Disclosures – Transfers of Financial Assets (October 2010, effective July 2011)
- Amendments to IFRS 1: Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (December 2010, effective July 2011)
- Amendments to IAS 12: Deferred Tax: Recovery of Underlying Assets (December 2010, effective January 2012)
- Management Commentary – Practice Statement (effective December 2010)
- IFRS for Small and Medium-sized Entities (SMEs) (July 2009, effective when jurisdictions choose to adopt)
- New Standard – IFRS 10: Consolidated Financial Statements (May 2011, effective January 2013)
- New Standard – IFRS: 11 Joint Arrangements (May 2011, effective January 2013)
- New Standard – IFRS 12: Disclosure of Interests in Other Entities (May 2011, effective January 2013)
- New Standard – IFRS 13: Fair Value Measurement (May 2011, effective January 2013)
- Amendments to IAS 27: Separate Financial Statements 2011 (May 2011, effective January 2013)
- Amendments to IAS 28: Investments in Associates and Joint Ventures 2011 (May 2011, effective January 2013)
- Amendments to IAS 1: Presentation of Items of Other Comprehensive Income (June 2011, effective July 2012)
- IAS 19 Employee Benefits (June 2011, effective January 2013)
- Amendments to IAS 32 Offsetting Financial Assets and Financial Liabilities (December 2011, effective January 2014)
- Amendments to IFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities (December 2011, effective January 2013)
- IFRIC 20 Stripping Costs (October 2011, effective January 2013)
The program also includes a progress report on current Exposure Drafts and Discussion Papers. Our specialist instructors provide an update on IFRS Interpretations Committee deliberations, IASB future projects, and the status of US GAAP and other GAAP convergence projects.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00002-12-I
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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 ...
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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 include:
- Classification, reclassification and ‘tainting’ of financial instruments (IAS 39)
- The ‘fair value option’
- Classification of financial assets (IFRS 9)
- Initial and subsequent measurement of financial instruments (IAS 39 and IFRS 9)
- The issue of ‘the entity’s own credit risk’ (IFRS 9)
- Computation of the effective interest rate
- Practical application and live demonstration of the effective interest method under various scenarios
- Application of the effective interest method after impairment
- Derecognition of financial instruments
- Derivatives and embedded derivatives
- Overview of hedge accounting
- Distinguishing between liabilities and equity, including compound financial instruments
- Disclosure requirements under IFRS 7
- Exposure Drafts and update on the IASB’s project to replace IAS 39.
This course is ideal for anyone who needs to understand and apply the fundamental IFRS approach to accounting for financial instruments. For more advanced coverage of accounting for derivatives and hedging, delegates may want to consider Course 1209: IFRS for Derivatives and Hedging (3 days). Delegates preparing for the transition to IFRS 9 may also be interested in Course 1202: Financial Instruments Update: Where are we with IFRS 9?
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 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.
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1209: IFRS for Derivatives and Hedging (3 days)
This three-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under IFRS (IAS 39 and IFRS 9) and the disclosure requirements under IFRS 7.
Course topics, pre...
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1209: IFRS for Derivatives and Hedging (3 days)
This three-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under IFRS (IAS 39 and IFRS 9) and the disclosure requirements under IFRS 7.
Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include:
- Examples and analysis of cash flows and fair values for common derivatives
- Accounting for derivatives and embedded derivatives
- Analysis and examples of common hedging relationships
- Definitions and mechanics of fair value, cash flow, and net investment hedges
- Hedge documentation
- Measuring and testing hedge effectiveness
- Accounting and disclosure of hedge ineffectiveness
- Discontinuation of hedge accounting
- IFRS Update regarding IFRS 9 and Phase III of the IASB’s project to replace IAS 39
- Presentation and disclosure requirements under of hedges IFRS 7.
This course is ideal for delegates with a basic knowledge of accounting for financial instruments who want to strengthen their expertise in the more intricate aspects of accounting for derivatives and hedging. For a more fundamental coverage of accounting for financial instruments, delegates may want to consider Course 1201: IFRS Financial Instruments Workshop (2 days). Delegates preparing for the transition to IFRS 9 may also be interested in Course 1202: Financial Instruments Update: Where are we with IFRS 9?
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1248: IFRS Business Combinations (M&A) and Consolidations (3 days)
This three-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations and IAS 27 Consolidated and Separate Financial Statements. In addition, the program addresses the relevant aspects of IAS 28 Investments in Associates, IAS 31 Interests in Joint Ventures, and IAS 21 The Effects of Changes in Foreign Exchange Rates.
Topics related to business combinations, consolidations and preparation of group financial statements, presented through the use of practical examples, exercises, and case studies, include:
- Application of the purchase method of accounting
- Identifying a business combination
- Identifying the acquirer
- Determining the acquisition date and the consideration transferred
- Contingent consideration
- Recognition and measurement of assets acquired and liabilities assumed
- Restructuring provisions
- Indemnification assets
- Measurement period
- Business combination achieved in stages
- Goodwill and impairment testing
- Non-controlling interests
- Changes in ownership interests
Consolidation requirements and methodology
- Determining control
- Accounting for non-controlling interests
- Eliminating entries
- Reporting dates and accounting policies
- Consolidating special purpose entities
- Consolidating investments in associates and equity method investments
- Application of the proportional consolidation method
- Consolidation effects relating to each type of joint venture
- Consolidating foreign currency financial statements
- Presentation and disclosure
- Requirements relating to separate financial statements.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1265: Accounting for Income Taxes under IFRSs
This one-day course is your guide though the technical issues surrounding accounting for income taxes under IFRSs (IAS 12). It provides a comprehensive review of requirements for recognising, measuring, presenting and disclosing income taxes. The pr...
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1265: Accounting for Income Taxes under IFRSs
This one-day course is your guide though the technical issues surrounding accounting for income taxes under IFRSs (IAS 12). It provides a comprehensive review of requirements for recognising, measuring, presenting and disclosing income taxes. The program covers, through the use of illustrative statements, case studies and examples:
- Treatment of current tax liabilities and assets
- Principles of deferred tax
- Determining the tax base of assets and liabilities and temporary differences
- Treatment of taxable and deductible temporary differences
- Recognition of deferred tax liabilities and assets
- Exceptions to the recognition rules
- Deferred tax asset valuation issues (measurement, changes in estimates of recoverability, utilising deferred tax assets)
- Tax treatments of specific transactions, including pensions, leases, share-based payment, asset revaluation, financial instruments, etc.)
- Applicable tax rates and accounting for rate changes
- Financial statement presentation and disclosure
- Business combinations
- Uncertain tax positions
- Issues arising on first-time adoption
- Treatment in interim financial reports
- Overview of differences between IFRS and US GAAP
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00001-12-I
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1280: IFRS Accounting for Share-Based Payments, Pensions and other Employment Costs (2 days)
This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, include:
- Treatment of short term employee benefits (wages, salaries, compensated absences, fringe benefits, benefits in kind, bonuses)
- Termination benefits
- Deferred compensation
- Pension plans
- Classification of pension plans
- Accounting for defined benefit and defined contribution pension plans
- State plans
- Determining current pension expense and related assets and liabilities
- Utilizing the ‘corridor’ method to amortize actuarial gains & losses
- Treatment of settlements and curtailments
- Business combination recognition requirements
- Other post-employment benefits
- Disclosure requirements
- Illustrative disclosures
- Methods available for first-time adopters
- Brief comparisons to US GAAP.
- Recent amendments to IAS 19 and IFRIC 14– The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.
IFRS 2 is the standard on accounting for equity compensation such as share options and other share-based payment transactions. Related topics, presented via case studies, examples, and financial statements, include:
- Scope of IFRS 2
- Accounting for share-based payments (including treatment of vesting conditions, modifications, cancellations and settlements)
- Equity-settled share-based payment transactions
- Cash-settled share-based payment transactions
- Transactions with settlement alternatives
- Measuring the fair value of equity instruments
- Valuation techniques
- Inputs to an option pricing model
- Selection of an option pricing model (Black-Scholes, Monte Carlo, other models)
- Disclosure requirements
- Illustrative disclosures
- Transition and methods available to first-time adopters
- Latest developments including Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009, effective January 2010)
- Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009)
- Brief comparison to US GAAP.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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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 s...
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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 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
- IFRS 13 Fair Value Measurement.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1321: IFRS Accounting for Leases (1 day)
This one-day course provides a detailed overview of the major technical issues encountered when accounting for leases under IFRS.
The program covers, through the use of case studies and exercises:
- Identifying leases
- Classifying l...
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1321: IFRS Accounting for Leases (1 day)
This one-day course provides a detailed overview of the major technical issues encountered when accounting for leases under IFRS.
The program covers, through the use of case studies and exercises:
- Identifying leases
- Classifying leases as finance or operating leases
- Accounting for finance and operating leases under IAS 17 by lessors and lessees
- Sale and leaseback transactions
- Presentation and disclosure
- Requirements of Exposure Draft on Leases
Also included are discussions of:
- Minimum lease payments and
- Contingent rents
- Initial direct costs
- Manufacturer or dealer lessors
- Impairment of lease receivables
Further topics in the course are:
- Differences between current IFRS and US GAAP requirements
- Practical implications of changes in lease accounting rules
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1400: IFRS Disclosure and Presentation Requirements (2 days)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recently issued, as well as new rules that are anticipated in the near future. Illustrations and exercises are used throughout the program to enhance and reinforce learning.
Course topics include:
- Presentation of the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity
- Disclosure of financial risk and policies of risk management
- Correction of errors and changes in estimates
- Disclosure of critical accounting estimates and judgments
- Interim financial reporting
- Revenue and construction contracts
- Disclosures in respect of assets and liabilities: Property, plant & equipment, Intangibles, Impairment of assets, Inventories, Financial assets and liabilities (including hedge accounting)
- Share capital (including Capital Disclosures required by IAS 1)
- Leases
- Employee benefits
- Provisions
- Share-based payment
- Income taxes
- Other specialised topics such as First-time adoption of IFRS, Business combinations and consolidation, Operating segments, Earnings per share, Discontinued operations and non-current assets held for sale, Events after the reporting period, Related party disclosures, and Foreign currency
- Expected future developments relating to presentation and disclosure.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
IASeminars is registered with the Internal Revenue Service as an IRS Approved Continuing Education Provider for registered tax return preparers. View confirmation of the IASeminars IRS Approved CE Provider status. IRS Provider number: U6NBE. Program Number: U6NBE-T-00003-12-I
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1552: IFRS Adoption and Implementation in Nigeria (3 days)
This three-day workshop provides a comprehensive guide to IFRS 1, First-time Adoption of International Financial Reporting Standards as it applies in Nigeria. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues facing Nigerian 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 previous GAAP 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
- 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 transition process:
- Planning the project
- Involving the whole business
- Staff training
- Implementing the changes
- Collecting the data
- Operating parallel reporting systems. This valuable part of the course includes discussion of real-world experiences in transitioning to IFRSs and provides answers to common implementation questions.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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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 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.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial report...
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1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial reports, and financial disclosures from real-world oil and gas companies will be used throughout the program to enhance and reinforce learning.
Course topics include:
- Fundamental concepts underlying the two basic sets of oil and gas accounting methods - Successful Efforts and Full Cost
- IFRS 6: Exploration for and Evaluation of Mineral Resources
- Oil and gas accounting cases including: non-drilling exploration costs, drilling exploration costs, development costs, production, depreciation, depletion and amortization
- Dismantlement, restoration and abandonment ('asset retirement obligations')
- Capitalization of interest costs
- Asset impairment
- Environmental accounting and disclosures
- Update on the IASB's project for extractive industries
- Corporate reports (including Annual Reports, Forms 10-K, 20-F, 10-Q, 6-K, 8-K, and more)
- Key information provided in each report and where to find it
- Report formats
- Financial Analysis Part I: Traditional financial analysis of oil and gas firms
- Liquidity measures
- Profitability measures
- Risk measures
- Hands-on financial statement analysis case study using data from oil and gas companies
- Financial Analysis Part II: Analysis of Exploration and Production Activities
- Disclosure requirements relating to oil and gas producing activities such as proved oil and gas reserve quantities, and costs incurred for property acquisition, exploration & development activities
- The standardized measure of discounted future net cash flows ('PV10')
- Where to find key data relating to firms' exploration and production activities
- Financial and operational metrics used to specifically assess an oil and gas company's exploration and production business
- Hands-on financial statement analysis using data from oil and gas companies: Calculation and interpretation of various industry metrics used to assess an oil and gas company's exploration and production business performance such as finding costs and reserve value-added-to-spending ratios.
Practical examples and illustrative financial statements are used throughout the course.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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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:
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1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas).
Topics, presented through the use of practical examples and illustrative financial statements, include:
- IFRS 6 Exploration for and Evaluation of Mineral Resources
- Cost elements of exploration and evaluation assets
- Initial and subsequent measurement of exploration and evaluation assets
- Changes in accounting policies
- Classification of assets as property, plant and equipment vs. intangible
- Disclosure requirements
- Transitional provisions
- IAS 16 Property, Plant and Equipment
- Provisions for dismantling and restoration costs
- IAS 36 Impairment of Assets
- IAS 38 Intangible Assets
- Depreciation and amortization rules
- Update on the IASB’s project on extractive activities
- Overview of US/Canadian GAAP guidance for extractive industries
- Hedge accounting
- Practical examples and illustrative financial statements.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public reporting of Exploration Results, Mineral Resources and Mineral Reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US, UK and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining and mining exploration companies are used throughout the program to enhance and reinforce learning.
Topics covered by means of tutorials, practical examples and illustrations from published financial statements include:
- Distinctive features of the minerals and mining industry
- Summary of accounting issues in the industry
- IASB’s Discussion Paper on extractive activities
- Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting)
- Property, plant and equipment
- Impairment of assets
- Decommissioning costs and site restoration
- Joint ventures and other joint arrangements under IAS 31 and IFRS 11
- Production sharing agreements, including internal accounting and external financial reporting issues
- Stripping costs in the production phase of a surface mine
- Reserves and other disclosures
- Hedge accounting
- Selecting and amending accounting policies
- Comparison between IFRS and US, UK and Canadian GAAP
- Worked examples and opportunities for discussion
- Corporate reports
- Financial analysis.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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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 to this sector.
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
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1740: IFRS Overview for Banks and Other Financial Institutions (2 days)
This highly interactive two-day course explores international financial reporting practices for banks and other financial institutions through the use of case studies, exercises, model financial statements and break-out sessions.
Topics include:
- Classification, recognition, measurement, impairment, and de-recognition of loans and other financial instruments under IAS 39 and IFRS 9
- Financial guarantees and loan commitments
- Application of the effective interest method under various scenarios
- Fair value option
- Derivatives and embedded derivatives
- Overview of cash flow, fair value, and portfolio (macro) hedging
- Investment property and repossessed assets
- Recognition of fee income
- IFRS 7 Financial Instruments: Disclosures
- Presentation of IFRS financial statements
- Brief comparison of IFRS with US GAAPs
- Illustrative financial statements and disclosures
In addition, using clear explanations, we will bring you up to date with the current issues and expected pronouncements that are particularly relevant to financial institutions.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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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 case studies and illustrative financial sta...
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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 case studies and illustrative financial statements, include:
- Financial statement presentation issues
- Valuation and reporting issues
- Required financial statement disclosures
- Identifying and valuing embedded derivatives
- Overview of IFRS 4
- Overview of the IASB’s IFRS Exposure Draft for Insurance Contracts
- Discussions of convergence and emerging accounting issues.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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1853: IFRS Accounting for Corporate Treasurers (1 day)
This one-day seminar focuses on IFRS requirements, which are important for corporate treasurers. The program includes the latest pronouncements and developments, and participants will be brought up-to-date on the topics of the course.
Through the use of case studies and exercises, the workshop covers:
- Statement of cash flows (IAS 7)
- Rules for classifying liabilities as current or as non-current, taking financial covenants into account (IAS 1)
- Disclosures relating to and accounting treatment of financial instruments according to the current and future requirements, emphasising risk exposures, derivatives and hedge accounting (IAS 32, IAS 39, IFRS 7 and IFRS 9)
- Leases, including the current status of the IASBs project on leases (IAS 17)
- Other topics relevant for corporate treasurers
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 40 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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2003: US GAAP Essentials (3 days)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements.
The program covers, through the use of illustrative financial statements and exercises:
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2003: US GAAP Essentials (3 days)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements.
The program covers, through the use of illustrative financial statements and exercises:
- Sources of US GAAP
- GAAP Codification
- Consolidated financial statement requirements, including variable interest entities
- Statement of financial position
- Income statement
- Discontinued operations
- Changes in policies, accounting estimates and errors
- Earnings per share
- Comprehensive income
- Cash flow statement
- Statement of changes in equity
- Revenue recognition (current FASB & SEC requirements)
- Treatment of multiple deliverables
- Service revenues
- Current revenue issues
- Inventory accounting
- Business combinations (including an overview of the new standard )
- Equity method accounting
- Joint ventures
- Equity investments
- Intangible assets
- Accounting for research and development
- Impairment testing of goodwill
- Long-lived assets
- Capitalization of interest
- Asset retirement obligations
- Assets held for sale
- Non-monetary transactions
- Impairment of long-lived assets
- Lease accounting (capital and operating)
- Contingency accounting and disclosures
- Restructuring provisions
- Subsequent events
- Short-term employee benefits
- Pension cost measurement and presentation
- Share-based payment
- Financial assets (categories and accounting treatments)
- The Fair Value Option
- Financial liabilities
- Discussion of future developments (exposure drafts, project agenda, update on the IASB-FASB convergence projects, global accounting convergence)
- Researching US GAAP (including the impact of codification).
Note that participants are expected to have prior knowledge of basic accounting principles based on any national standards, and that they can expect to leave the course with a broad understanding of US GAAP and with the ability to understand financial statements prepared on that basis.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-date with the c...
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2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-date with the changes to US GAAP that have been issued, amended or became effective during the past 12 months and provides information on other recent and impending pronouncements. Included in the technical update is a progress report on current Exposure Documents and ongoing projects. Topics to be covered are finalised in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, the technical update concisely covers recent and pending changes in US GAAP.
Technical update topics include:
- Financial Reporting Improvements Project
- Financial Statement Presentation
- Revenue Recognition – Multiple Deliverables (ASU 2009-13) and Revenue Arrangements That Include Software Elements (ASU 2009-14)
- Joint Revenue Project with IASB
- Fair Value Measurements
- Improving Disclosures About Fair Value Measurements (ASU 2010-06)
- Measuring Liabilities at Fair Value (ASU 2009-05)
- Measurement and Classification of Financial Instruments
- Consolidations and Variable Interest Entities (ASU 2009-17)
- Loss Contingencies
- Subsequent Events (ASU 2010-09)
- Going Concern
- Non-GAAP Measures
- Updates on XBRL
- Climate Change Disclosures (SEC interpretive release)
- Reporting Uncertain Tax Positions (IRS proposals)
- Convergence Updates and SEC’s Work Plan
- GAAP for Private Entities including IFRS for SMEs
- Accounting Consequences of Health Care Reform (ASU 2010-12)
- Other Current Standards, Exposure Drafts and Projects.
The second day of the programme examines current FASB projects, including standards projects and Emerging Issue Task Force Projects. The course also highlights joint projects being pursued by the Financial Accounting Standards Board and the International Accounting Standards Board as part of their convergence and improvements agenda. In February 2010 the SEC confirmed its support for a single set of global accounting standards and nominated IFRS as best placed to fulfill that role. It has instituted a ‘Work Plan’ that will lead to a decision in 2011 about mandatory application of IFRS for US domestic registrants. During the second day delegates will also learn about the FASB Accounting Standards Codification in its present form, as well as expected developments and anticipated impacts relating to IFRS adoption. Real-world illustrations and hands-on practice are used to enhance and reinforce learning.
Codification topics include:
- FASB Accounting Standards Codification
- Brief background on Codification development and purpose
- GAAP hierarchies and codification impact (US GAAP hierarchy, IFRS hierarchy, the impact of codification)
- How the Codification works (current status, application under IFRS adoption)
- Applying the Codification (examples using the Codification to research accounting topics)
- Codification practice (problem solving applied to accounting issues).
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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2280: US GAAP Accounting for Pensions (2 days)
This two-day course includes comprehensive coverage of accounting for pensions and other employee benefits under US GAAP. The course concentrates on areas 710, 712 and 715 of the Codification.
The program is presented using financial statements, ...
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2280: US GAAP Accounting for Pensions (2 days)
This two-day course includes comprehensive coverage of accounting for pensions and other employee benefits under US GAAP. The course concentrates on areas 710, 712 and 715 of the Codification.
The program is presented using financial statements, case studies, and examples to illustrate application of the standards.
Course topics include:
- Treatment of single-employer defined benefit pension plans
- Key concepts (attribution, benefit obligations, actuarial assumptions, components of expense)
- Return on plan assets and asset methods
- Accounting concepts (gains and losses, plan amendments, substantive plans and commitments, balance sheet recognition)
- Measurement date
- Employers with two or more plans
- Annuity contracts
- Other contracts with insurance companies
- Defined contribution plans
- Multi-employer plans
- Multiple-employer plans
- Non-US pension plans
- Business combinations
- Curtailment/settlement accounting
- Termination benefits
- Post retirement benefits other than pensions
- Post employment benefits
- Disclosures for pensions and other post retirement benefits
- Effect of Fair Value Measurement (Codification secion 820)
Delegates are also brought up-to-date with recent amendments to the pension-related standards, i.e. Accounting for Defined Benefit Pension and Other Post Retirement Plans.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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3210: International Public Sector Accounting Standards (IPSAS) - Accrual Basis (4 days)
International Public Sector Accounting Standards (IPSAS) are accounting standards for use by public sector entities around the world in the preparation of financial statements. Published by the International Public Sector Accounting Standards Board (IPSASB), an independent organ of the International Federation of Accountants (IFAC), these standards focus on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies that they serve. Examples of IPSAS users include the European Union, the Organization of Economic Cooperation and Development (OECD), many national governments and the United Nations.
This four-day course provides a comprehensive overview of the most important requirements for understanding and applying International Public Sector Accounting Standards (IPSAS) under the accruals basis.
The program includes:
- Introduction to IPSAS
- Reporting and disclosure (IPSAS 1 Presentation of Financial Statements, IPSAS 2 Cash Flow Statements, IPSAS 3 Net Surplus or Deficit for the Period - Fundamental Errors and Changes in Accounting Policies, IPSAS 14 Events After the Reporting Date)
- Non-current Assets (IPSAS 17 Property, Plant and Equipment, IPSAS 16 Investment Property, IPSAS 5 Borrowing Costs, IPSAS 31 Intangible Assets, IPSAS 21 & 26 Impairment of Non-Cash-Generating & Cash-Generating Assets)
- Revenues and Related Costs (IPSAS 9 Revenue from Exchange Transactions, IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers), IPSAS 12 Inventories)
- Liabilities & Expenses (IPSAS 19 Provisions, Contingent Liabilities, Contingent Assets, IPSAS 25 Employee Benefits)
- Financing and Financial Instruments (IPSAS 13 Leases, IPSAS 4 The Effect of Changes in Foreign Exchange Rates, IPSAS 28, 29 and 30 Financial Instruments: Presentation, Measurement and Recognition and Disclosure)
- Consolidations & Strategic Investments (IPSAS 6 Consolidated Financial Statements and Accounting for Controlled Entities, IPSAS 7 Accounting for Investments in Associates, IPSAS 8 Financial Reporting of Interests in Joint Ventures)
- Service Concession Arrangements (IPSAS 32) and Agriculture (IPSAS 27)
- Other Presentation & Disclosure Standards (IPSAS 18 Segment Reporting, IPSAS 20 Related Party Disclosures, IPSAS 24 Presentation of Budget Information in Financial Statements, IPSAS 22 Disclosure of Financial Information about the General Government Sector)
- Transitioning to the accrual basis of accounting
- Expected future developments.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 28 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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3280: International Public Sector Accounting Standards (IPSAS) - Hot Topics and Technical Update
This one-day course brings delegates up-to-date with recent and likely future developments of the International Public Sector Accounting Standards (IPSAS). Topics to be covered are finalized in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, this program concisely covers the latest and pending changes to the IPSAS as well as critical factors involved in the implementation of IPSAS.
Topics include:
- IPSAS issuances during the last 12- months
- Recent improvements /Amendments to IPSAS
- Exposure Drafts
- Current Discussion Papers
- Update on other projects
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 7 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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3500: International Public Sector Accounting Standards (IPSAS) - Transition and Implementation (2 days)
This two-day course provides a comprehensive guide to the transitional provisions and implementation guidance in International Public Sector Accounting Standards (IPSAS). 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 of IPSAS. This valuable program includes discussion of real-world experiences in transitioning to IPSAS and answers to implementation questions.
The course topics include:
- Transitional provisions
- Implementation Guidance
- Accounting policy selection, including review of available alternatives.
Course participants will also learn about managing the IPSAS 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 IPSAS and answers to implementation questions.
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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4200: Detecting and Investigating Financial Statement Fraud (2 days)
This two-day immersion course provides an in-depth examination of financial statement fraud – how it is defined, who commits it, assessing fraud risks and developing appropriate responses, common fraud schemes, how financial statement fraud typically is discovered, methods for detecting and investigating financial fraud, and the impact of financial statement fraud on victimized businesses. The course uses case examples, fraud studies by the Association of Certified Fraud Examiners and other sources, and a significant number of real-world examples to give participants’ hands-on experience in identifying and analysing financial statement fraud. Among other areas, the course examines fraud indicators, exposure, and management or board responses to fraud reports and incidents to promote thoughtful analysis of
Course topics include:
- Introduction: overview of financial statement fraud versus asset misappropriation frauds, recent major cases in the headlines
- Recent studies and related materials regarding financial statement fraud, and which businesses are subject to greater risks of financial statement fraud and why
- Factors that lead to fraud: the fraud triangle (opportunity, motivation, and rationalization), internal pressures, and external pressures; assessing fraud risks
- Financial statement fraud schemes and red flags: fictitious revenues, timing differences, improper asset valuations, concealed liabilities and expenses, improper disclosures, misclassification issues
- Detection and investigative techniques: detection methods, investigative techniques, trend analysis, analytics, audit trails and journal entries, overall financial statement review, document examination, auditing procedures, financial statement analysis, background investigation, computer forensics, and interviews
- Strengthening detective controls and other methods of timely surfacing financial statement fraud
- Developing and maintaining an effective anti-fraud environment: internal controls, disclosure controls, preventive controls, assessment of key areas with higher fraud risks, internal audit function, fraud education and awareness training, and fraud incident responses
- Intangibles: “tone at the top,” corporate culture, and business ethics
Also included are discussions of:
- Common revenue recognition frauds: fictitious revenues, round trip transactions, bill and hold schemes, contract backdating and premature recognition, channel stuffing, topside journal entries, capitalization of associated expenses, side letter agreements
- Accounts receivable/billing frauds
- Inventory frauds: purchasing, valuation and raw materials schemes
- Estimates, fair value and impairment schemes
- Property, plant and equipment (PPE) frauds: misclassifications and manipulations
Further topics in this course are:
- Profiling the fraudster: role at the company, background, education, age, gender, and how long common frauds last
- What methods are most effective at exposing fraud and reducing fraud losses
- Common attributes of financial statement frauds that generate large losses for companies, investors and creditors
- Recent financial statement frauds: Diageo plc, Satyam Computer Services, Rino International, Longtop Financial Technologies Limited, Computer Associates, Monster Worldwide, Diebold, and others
- Fraud detection role of internal and external auditors
As a participant in the CFA Institute Approved-Provider Program, IASeminars has determined that this program qualifies for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
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6080EU: Actualités IFRS (6 heures)
Ce cours permet aux participants de prendre connaissance des Normes internationales d'information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur depuis les 12 derniers mois. Il présente...
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6080EU: Actualités IFRS (6 heures)
Ce cours permet aux participants de prendre connaissance des Normes internationales d'information financière (IFRS) et des interprétations (IFRIC) qui ont été publiées, modifiées ou qui sont entrées en vigueur depuis les 12 derniers mois. Il présente également les principaux documents publiés pour commentaires par l'International Accounting Standards Board (IASB) et l'IFRS Interpretations Committee, soit les documents de discussion (discussion papers) et les exposés-sondages pour lesquels aucune norme définitive n'a encore été publiée.
Les sujets couverts par ce cours seront finalisés dans les derniers jours avant le début du cours afin d'être le plus à jour possible.
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6220EU: Particularités liées à la comptabilisation des monnaies étrangères – Atelier de travail (IAS 21) (7,5 heures)
Ce cours animé sous la forme d’un atelier de travail porte sur l’application pratique des concepts théoriques entourant la conversion des monnaies étrangères prévus dans l’IAS 21, =i:[Effets des variations des cours des monnaies étrangères]. Nos instructeurs expliquent les concepts théoriques pertinents et les illustrent à l’aide de cas pratiques. L’atelier couvre notament:
- la comptabilisation de transactions en monnaie étrangère
- la préparation d’états financiers consolidés d’une entité publiante détenant des participations dans des établissements à l’étranger (filiales étrangères)
- la préparation d’états financiers d’une entité publiante détenant des participations dans des établissements à l’étranger (entreprises associées étrangères)
- la préparation d’états financiers dont la monnaie de présentation est différente de la monnaie fonctionnelle
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6230EU: Comptabilisation des Regroupements d'entreprises – IFRS 3 (10 heures)
Ce cours propose un examen détaillé ainsi qu'une expérience pratique de l'application des principes relatifs à la comptabilisation des regroupements d’entreprises, tels qu’ils se retrouvent dans l’IFRS 3, =i:[Regroupements d’entreprises].
À l’aide d’exemples illustratifs et de cas pratiques dans un environnement de groupe interactif, nos instructeurs qualifiés abordent notamment:
- Champ d’application
- Définition et identification d’un regroupement d’entreprises et d’une entreprise
- Identification de l’acquéreur
- Détermination de la date d’acquisition
- Comptabilisation et évaluation des actifs identifiables acquis et des passifs repris
- Évaluation de la contrepartie transférée
- Évaluation initiale des participations ne donnant pas le contrôle
- Comptabilisation et évaluation du goodwill (ou du gain résultant d’une acquisition à des conditions avantageuses)
- Principes relatifs à la période d’évaluation
- Regroupements d’entreprises réalisés par étapes
- Identification des transactions ne faisant pas partie d’un regroupement d’entreprises
- Acquisitions inversées
De plus, ce cours fournit un aperçu des principes relatifs à la comptabilisation des participations ne donnant pas le contrôle d’une filiale ultérieurement à la date d’acquisition, tel qu’ils se retrouvent dans l’IAS 27, =i:[États financiers consolidés et individuels]. À l’aide d’exemples illustratifs, nos instructeurs experts abordent les principes relatifs à la comptabilisation de changements dans la participation d’une société mère dans une filiale qui entraînent ou non la perte du contrôle de la filiale par la société mère.
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6248EU: Nouvelles normes IFRS sur la consolidation et les partenariats (7 heures)
Ce cours présente les recommandations des normes IFRS 10, =i:[États financiers consolidés], IFRS 11, =i:[Partenariats], et IFRS 12, =i:[Informations à fournir sur des intérêts détenus dans d’autres entités]. Ce cours fournit également un aperçu des normes qui ont été modifiées à la suite de la publication de ces nouvelles normes, soit l’IAS 27 (modifiée), =i:[États financiers individuels], et l’IAS 28 (modifiée), =i:[Participations dans des entreprises associées et des coentreprises].
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Abu Dhabi