IFRS Courses - Grant Thornton in Canada

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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 differen... [read more]

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 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. [hide]

1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public rep... [read more]

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 | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Hedge accounting | Selecting and amending accounting policies | Comparison between IFRS and US, UK and Canadian GAAP | Worked examples and opportunities for discussion| Corporate reports | Financial analysis. [hide]

1627: IFRS for Junior Mining & Exploration-Stage Companies (2 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 a... [read more]

1627: IFRS for Junior Mining & Exploration-Stage Companies (2 days)
This two-day course focuses on accounting standards, corporate reporting and financial analysis that relate specifically to the junior mining and exploration sector. Most courses relating to the resource sector focus on the in-production aspects of accounting. This program details standards, recommendations and guidelines for public reporting of exploration costs, mineral resources and reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining exploration companies are used throughout the program to enhance and reinforce learning. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: Distinctive features of the junior mining and exploration industry | Summary of accounting issues in the industry | IASB’s Discussion Paper on extractive activities project | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Stock based compensation | Foreign exchange | Selecting and amending accounting policies | Worked examples and opportunities for discussion| Corporate reports | Financial analysis. [hide]

1855: Grant Thornton IFRS for Audit Committees (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1855: Grant Thornton IFRS for Audit Committees (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on Canadian public companies, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1856: Grant Thornton IFRS for Audit Committees - Oil and Gas (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on the Canadian upstream oil and gas industry, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand ... [read more]

1857: Grant Thornton IFRS for Audit Committees - Mining (half-day)
The fundamental purpose of an audit committee is to oversee the integrity of annual and interim financial reporting. In accordance with NI 52-110, audit committee members must be financially literate, which means they are able to read and understand the company’s financial statements. Venture issuers are exempt from these requirements but are still required to disclose whether each audit committee member is financially literate. This half-day workshop is designed to assist audit committee members in meeting the financial literacy requirements of NI 52-110 by helping them to understand the accounting policies that might be applied under IFRS. It is also designed to assist audit committees in fulfilling their oversight responsibilities in relation to the conversion from Canadian GAAP to IFRS. With a specific focus on the Canadian mining industry, the course will cover areas of concern to audit committees, including significant differences between Canadian GAAP and IFRS, accounting policy choices available under IFRS and other decisions required when adopting IFRS. Although this course has been specifically developed for audit committee members, it would also be of benefit to other directors, executives, senior operations personnel, internal auditors, investor relations personnel, corporate secretaries and in-house legal counsel. [hide]

6026: Comparaison entre certains PCGR du Canada et certaines IFRS (3 jours)
Ce séminaire de 3 jours comporte une présentation théorique et des exemples pratiques pour illustrer les principales différences entre certaines Normes internationales d’information financière (IFRS) et les principes comptables généralement reconnus ... [read more]

6026: Comparaison entre certains PCGR du Canada et certaines IFRS (3 jours)
Ce séminaire de 3 jours comporte une présentation théorique et des exemples pratiques pour illustrer les principales différences entre certaines Normes internationales d’information financière (IFRS) et les principes comptables généralement reconnus (PCGR) du Canada de la Partie V. À la fin de ce séminaire, le participant sera capable de comprendre les principaux écarts importants entre ces PCGR du Canada de la Partie V et ces IFRS (Partie I) ainsi que d’appliquer certaines IFRS. Mise en garde : Le présent cours ne traite pas de toutes les IFRS et ne fait pas le lien entre les normes comptables pour les entreprises à capital fermé (Partie II) et les IFRS. [hide]

6043: Nouveaux principes comptables canadiens pour les entreprises à capital fermé
Présentation des principales différences entre les principes comptables généralement reconnus (PCGR) du Canada pour les entreprises à capital fermé (Partie II du Manuel de l’Institut Canadien des Comptables Agréés (ICCA)) et les PCGR du Canada actuel... [read more]

6043: Nouveaux principes comptables canadiens pour les entreprises à capital fermé
Présentation des principales différences entre les principes comptables généralement reconnus (PCGR) du Canada pour les entreprises à capital fermé (Partie II du Manuel de l’Institut Canadien des Comptables Agréés (ICCA)) et les PCGR du Canada actuellement en vigueur (Partie V). [hide]

6080: Actualités IFRS
Ce séminaire 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 à compter du 1er juillet 2009. Il pr... [read more]

6080: Actualités IFRS
Ce séminaire 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 à compter du 1er juillet 2009. Il présente également les principaux documents publiés pour commentaires par l’IASB et l’IFRS Interpretations Committee (anciennement l’IFRIC), 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 séminaire seront finalisés dans les derniers jours avant le début du séminaire afin d'être le plus à jour possible. [hide]