Courses in the Middle East

Version Française    Versión Español    Versão Português

1000: IFRS Immersion Workshop (8-day course)

This eight-day IFRS immersion workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The programme includes the latest pronouncements, and participants will be brought... [read more]

1000: IFRS Immersion Workshop (8-day course)

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

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

[hide]

1010: IFRS Fundamentals (4-day course)

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

1010: IFRS Fundamentals (4-day course)

This four-day course provides a detailed overview of the major technical issues encountered when producing IFRS-compliant financial statements. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers all IFRSs in a greater degree of detail and with additional examples. The programme 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
• Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale
• Capitalisation of borrowing costs
• Accounting estimates and errors

Also included are discussions of:

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

Further topics in the course are:

• First-time adoption of IFRS
• Brief comparisons with other major GAAP (e.g. US GAAP) and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).

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

[hide]

1015: IFRS Fundamentals with US GAAP Comparison (5-day course)

This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarises the critical differences between IFRS and US GAAP. The programme is presented using financial statements, case studies, and extensive exa... [read more]

1015: IFRS Fundamentals with US GAAP Comparison (5-day course)

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

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

Also included are discussions of:

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

Further topics in the course are:

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

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

[hide]

1030: IFRS Basics (2-day course)

This two-day course is an introduction to key technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world examples, include:

• Financial statement presen... [read more]

  1-2 Dec 2010

  Dubai, UAE

  Details & Registration

  
  

1030: IFRS Basics (2-day course)

This two-day course is an introduction to key technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world examples, include:

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

Also included are discussions of:

• Provisions/non-financial liabilities (including employee benefits)
• Share-based payment
• Consolidated financial statements, including special purpose entities
• Financial instruments
• First-time adoption of IFRS
• Discussion of new developments.

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

[hide]

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

This three-day course examines the IASB requirements for applying IFRS for Small and Medium-Sized Entities (SMEs). The standard was published in July 2009 and was available for immediate adoption by jurisdictions. Delegates may also wish to co... [read more]

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

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

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

Also included are discussions of:

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

Further topics in the course are:

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

[hide]

1082: IFRS Technical Update (2-day course)

This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalised in t... [read more]

1082: IFRS Technical Update (2-day course)

This two-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or become effective within 12 months, and presents information on other recent and impending pronouncements. Topics to be covered are finalised in the run-up to the course in order to be as current as possible. The course covers the following new Standards, Interpretations and amendments to existing Standards (includes those effective 2010 or later):

• Revised IFRS 3 Business Combinations (January 2008, effective July 2009
• Consequential amendments to IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures (January 2008, effective July 2009)
• Amendments to IFRS 1 – Additional Exemptions for First-time Adopters (July 2009, effective January 2010)
• Amended IFRS 2 Share-based Payment – Group Cash-settled Transactions (June 2009, effective January 2010)
• Improvements to 12 IFRSs (April 2009, effective January 2010)
• Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (July 2008, effective July 2009)
• IAS 24 – Related Party Transactions (November 2009, effective January 2011
• IFRS 9 Financial Instruments: Classification and Measurement (November 2009, effective 2013)
• IFRIC 17: Distribution of Non-cash Assets to Owners (November 2008, effective July 2009)
• IFRIC 18: Transfers of Assets from Customers (January 2009, effective July 2009)
• IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments (November 2009, effective July 2010) )
• IFRS for Small and Medium-sized Entities (SMEs) (July 2009, effective when jurisdictions choose to adopt).

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

1100: ICAEW IFRS Certificate - Exam Preparation Course

For those individuals who would like to demonstrate their competence in IFRS, or who are looking to enhance their career prospects in international accounting, the ICAEW IFRS Certificate (Certificate level Learning and Assessment Programme in I... [read more]

1100: ICAEW IFRS Certificate - Exam Preparation Course

For those individuals who would like to demonstrate their competence in IFRS, or who are looking to enhance their career prospects in international accounting, the ICAEW IFRS Certificate (Certificate level Learning and Assessment Programme in International Financial Reporting Standards) provides independent and prestigious proof of the holder’s IFRS knowledge and understanding. IASeminars is proud to have been named as a Partner in Learning of the Institute of Chartered Accountants in England and Wales, working together to offer the ICAEW IFRS Certificate to our clients worldwide. Technical preparation for the online assessment can be done using the official ICAEW self-study materials that are provided upon registration, and / or by attending an IASeminars live IFRS training course, which we offer in several formats lasting from 3 to 8 days. To supplement a candidate's technical preparation for the ICAEW IFRS Certificate, IASeminars also offers this one-day exam preparation course, during which one of our expert IFRS instructors will review the content of the ICAEW IFRS Certificate programme in detail, giving explanations on how to use the open book reference materials, as well as practical tips and advice on exam technique. Candidates are recommended to take the ICAEW IFRS Certificate online assessment during that same day, and leave with their Certificate! For those candidates opting to prepare for the ICAEW IFRS Certificate by attending an IASeminars live IFRS training course, they can choose to stay on for one more day after their IFRS course ends in order to take both this review course and the actual online assessment. [hide]

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

1208: IFRS for Derivatives and Hedging (2-day course)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and other financial instruments, including hedging activities under IFRS (IAS 39 and IFRS 7). Throughout the course, where relevant, we may refer to the key differences between accounting for derivatives under IFRS and US GAAP and therefore to the areas where issues are likely to arise on conversion to IFRS. (Please note, however, that the course was not designed to even partly cover US GAAP accounting for derivatives including compliant hedge accounting). Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Reporting and control environment | Key players in the industry | Financial instruments used in hedging | Dangers of misusing derivatives | Importance of internal controls | Designing an effective hedge (identifying the hedged risk, selecting the hedging instrument, assessment of hedge effectiveness, documentation and disclosure) | Testing hedge effectiveness (critical terms analysis, statistical methods, cumulative dollar offset method) | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Hedge classification (fair value hedges of an existing asset or liability, firm commitments) (cash flow hedges of an existing asset or liability, forecasted transactions) | Applying hedge accounting (fair value hedge of an investment, fair value hedge of inventory, fair value hedge of a firm commitment, cash flow hedge of a forecasted transaction, accounting for hedge ineffectiveness, accounting for a discontinued hedge) | Interest rate swaps (economics of interest rate swaps, floating to fixed rate swaps, fixed to floating rate swaps, basis swaps) | Hedging interest rate risk (role of duration in hedging, interest rate futures and options, cash flow hedges of anticipated transactions, assessing hedge effectiveness, interest rate hedging strategies) | Foreign exchange hedges (fair value hedges of assets and liabilities, cash flow hedges of assets and liabilities, accounting for hedge ineffectiveness, foreign exchange hedging strategies, net investment hedges of foreign operations) | Embedded derivatives (definition, identifying and valuing hybrid instruments, ‘closely related' criteria, determining if separation is necessary under IAS 39, dominant economic component tests, changes pursuant to recently issued IFRS 9) | Required journal entries | Disclosures and notes to the financial statements| Update on current developments in IFRS. [hide]

1248: IFRS Business Combinations (M&A) and Consolidations (3-day course)
This three-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations (including the January 2008 revisions) and IAS 27 Consolidated and Separate Financial Statements. In addition, the programme addr... [read more]

1248: IFRS Business Combinations (M&A) and Consolidations (3-day course)
This three-day interactive course provides delegates with a comprehensive understanding of IFRS 3 Business Combinations (including the January 2008 revisions) and IAS 27 Consolidated and Separate Financial Statements. In addition, the programme addresses the relevant aspects of IAS 28 Investments in Associates, IAS 31 Interests in Joint Ventures, and IAS 21 The Effects of Changes in Foreign Exchange Rates. Topics related to business combinations, presented through the use of practical examples, exercises, and case study, include: Application of the purchase method of accounting | Identifying the acquirer | Determining the cost of the acquisition (or consideration transferred) | Contingent consideration | Recognition and measurement of assets acquired and liabilities assumed | Restructuring provisions | Indemnification assets | Provisional initial accounting | Step acquisitions | Goodwill and impairment testing | Non-controlling (minority) interests | Significant amendments resulting from the revised IFRS 3 issued January 2008. Topics related to consolidations and preparation of group financial statements include: Consolidation requirements and methodology | Determining control | Accounting for non-controlling (minority) 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. [hide]

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

1270: IFRS and US GAAP for Restructurings and Discontinued Operations
This one-day course includes comprehensive coverage of both IFRS and US GAAP accounting for discontinued operations and restructurings. Topics covered for discontinued operations include: Scope of the standards (assets and operations, exclusions) | Definitions and identification (IFRS and US GAAP) | Non-current assets held for sale | Disposal groups | Discontinued operations | Components to include and exclude | Classification requirements (held for sale criteria, exceptions and grey areas) | Measurement (at initial classification, at first balance sheet date, in subsequent periods, changes in group assets and liabilities, gain/loss recognition) | Financial statement presentation (balance sheet, income statement, cash flow statement, income tax considerations) | Disclosure | Interim reporting | Operations subsequently retained (measurement issues, presentation and disclosure). Restructuring topics include: Recognition (IFRS and US GAAP) | Activities that qualify as restructuring | Timing of recognition | Criteria for recognition | Provision measurement (IFRS and US GAAP) | Initial valuation | Methods and considerations | Subsequent period adjustments | Identification and accounting for specific costs | Termination benefits (IFRS and US GAAP) | Contract termination costs | Other costs | Financial statement presentation and disclosure | Restructurings and discontinued operations associated with business combinations (IFRS and US GAAP) | Impact of the new business combinations standard. [hide]

1290: IFRS Asset Measurement & Impairment (2-day course)
This two-day course focuses on the specific measurement requirements for each type of asset, and the resulting impact on profit and loss. Course topics, presented through the use of exercises, illustrative financial statements, models, and case studi... [read more]

1290: IFRS Asset Measurement & Impairment (2-day course)
This two-day course focuses on the specific measurement requirements for each type of asset, and the resulting impact on profit and loss. Course topics, presented through the use of exercises, illustrative financial statements, models, and case studies, include: Measurement bases | Fair value | Inventories | Property, plant & equipment | Leased assets | Intangible assets | Financial instruments | Investment property | Measurement requirements and alternatives for first-time adoption of IFRS | Measurement of assets acquired in a business combination | Non-current assets held for sale | Measurement of significant influence and joint venture assets | Impairment of assets | Asset valuation disclosures | IFRIC 10 Interim Financial Reporting and Impairment | IASB update. [hide]

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

1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
This course has been developed in association with Intangible Business Ltd. (www.intangiblebusiness.com), a specialist brand valuation, strategy and development consultancy. It focuses on the approaches that may be used to identify and value intangible assets in accounting for business combinations. The programme also covers other important intangible-related valuation issues such as impairment. The one-day programme covers the following topics using models, examples, real-world illustrations, and case study: Governing guidelines (IFRS, US GAAP, valuation standards, other regulations, normal practice) | Standard of value (fair value, market value) | Identifying the intangible assets (criteria for recognition, how to identify, checklists) | Valuation methodologies (income approach, market approach, cost approach) | Case study (outlining the valuation of intangibles and associated issues for a business acquisition) | Lives of intangible assets (significance, template) | Impairment (intangible assets, goodwill) | Residual goodwill (justification, synergies, intangible assets not meeting recognition criteria, others) | Key differences IFRS 3 to SFAS 141 (impairment, write back of prior impairments, goodwill disclosure) | Summary of key overall issues. [hide]

1400: IFRS Disclosure and Presentation Requirements (2-day Workshop)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recent... [read more]

1400: IFRS Disclosure and Presentation Requirements (2-day Workshop)
This two-day course focuses on developing the skills to effectively comply with both current and upcoming IFRS disclosure requirements. Participants will learn about IFRS presentation and disclosure requirements in detail, including those most recently issued, as well as new rules that are anticipated in the near future. Illustrations and exercises are used throughout the programme to enhance and reinforce learning. Course topics include: Presentation of the balance sheet/statement of financial position, income statement/statement of comprehensive income, cash flow statement/statement of cash flows and statement of changes in equity (revised IAS 1 Presentation of Financial Statements - statement of comprehensive income) | Disclosure of accounting policies and policies of financial risk management (IFRS 7 Financial Instruments: Disclosures) | Correction of errors and changes in estimates | Disclosure of critical accounting estimates and 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 hedging, derivatives and requirements in accordance with IFRS 7) | Share capital (including Capital Disclosures required by IAS 1) | Leases | Employee benefits | Provisions | Share-based payment| Income taxes | Specific topics such as First-time adoption of IFRS, Business combinations and consolidation, Operating segments (IFRS 8), 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.

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

[hide]

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

1500: IFRS Implementation Workshop (2-day course)
This two-day workshop provides a comprehensive guide to IFRS 1, First-time Adoption of International Financial Reporting Standards. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues facing first-time adopters. The course topics include: General principles of IFRS 1 concerning recognition, measurement and the retrospective approach | Mandatory exceptions to the general principles including: Use of estimates; Derecognition of financial assets and financial liabilities; Hedge accounting; and Non-controlling interests | Strategies for the use of voluntary exemptions including: Business combinations; The use of fair value or revaluation as deemed cost; Employee benefits; Cumulative translation differences; Compound financial instruments; Investments in subsidiaries, jointly controlled entities and associates at deemed cost; Assets and liabilities of subsidiaries, jointly controlled entities and associates; Designation of previously recognised financial instruments; Share-based payment transactions; Insurance contracts; Decommissioning liabilities included in the cost of property, plant and equipment (IFRIC 1); Leases – rights of use (IFRIC 4); Fair value measurement of financial assets or financial liabilities at initial recognition; Service concession arrangements; and Borrowing costs | Presentation and disclosure requirements. Other specific issues include: Accounting policy selection, including review of available alternatives | Fair value measurements at the date of transition to IFRS | Impairment testing, with an emphasis on evaluation of goodwill | Requirements for the use of hedge accounting | Consolidation | Reporting liabilities (deferred tax, provisions, leases, pensions) | Press releases and interim reporting | Amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 Separate and Consolidated Financial Statements, relating to cost of an investment on first-time adoption (May 2008, effective July 2009). Course participants will also learn about managing the IFRS transition process | Planning the project | Involving the whole business | Staff training | Implementing the changes | Collecting the data | Operating parallel reporting systems. This valuable programme includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions. [hide]

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

1600: Oil & Gas Accounting Fundamentals (3-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses 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 programme to enhance and reinforce learning. Course topics include: Fundamental concepts underlying the two basic sets of oil and gas accounting methods - Successful Efforts and Full Cost | IFRS 6: Exploration for and Evaluation of Mineral Resources | Oil and gas accounting case including: non-drilling exploration costs, drilling exploration costs, development costs, production, depreciation, depletion and amortisation | Dismantlement, restoration and abandonment ('asset retirement obligations') | Capitalisation 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: Analyses 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 standardised measure of discounted future net cash flows ('PV10') | Where to find key data relating to firms' exploration and production activities | Financial and operational metrics used to specifically assess an oil and gas company's exploration and production business | Hands-on financial statement analysis case using data from oil and gas companies: Calculate and interpret various industry metrics used to assess an oil and gas company's exploration and production business performance such as finding costs and reserve value-added-to-spending ratios. Practical examples and illustrative financial statements are used throughout the course. [hide]

1605: IFRS for the Oil & Gas Sector (2-day course)
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 an... [read more]

1605: IFRS for the Oil & Gas Sector (2-day course)
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 amortisation rules | Update on the IASB’s project for extractive industries | Overview of US/Canadian GAAP guidance for extractive industries | Hedge accounting | Practical examples and illustrative financial statements. [hide]

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

1625: IFRS Workshop for the Oil & Gas Sector (3-day course)
This three-day course focuses on the specific accounting and reporting requirements that affect the international oil and gas industry. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: The distinctive features of the oil and gas industry | Summary of accounting issues in the industry | IASB extractive industries project | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Hedge accounting | Selecting and amending accounting policies | Comparison between IFRS and US GAAP | Worked examples and opportunities for discussion. [hide]

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

1626: IFRS for the Minerals and Mining Sector (3-day course)
This three-day course focuses on the accounting standards, corporate reporting and financial analyses that relate specifically to the minerals and mining sector. The programme 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 programme 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 extractive industries project | 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]

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

1650: IFRS for the Manufacturing Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on manufacturing companies. The programme includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Presentation issues | Consolidation requirements | Treatment of variable interest and special purpose entities | Changes in accounting principle | Discontinued operations | Segment reporting | Long-lived assets | Asset retirement obligations | Held for sale assets | Capital and operating leases | Accounting for research and development | Other intangible assets | Indefinite-life intangible assets | Impairment indicators | Accounting for impairment | Inventory | Cost components (including interest capitalisation) | Valuation methods | Recoverable material | Logistics charges | Consumable production items | Tooling amortisation | Customer supplied inventory | Duties and license fees | Supplier rebates | Supplier price adjustments | Non-standard production activities | Indicators of impairment | Measuring and recognising impairment | Financial assets & liabilities | Categories of financial assets and accounting methodology by type | Derivatives | Hedge accounting | Treatment of equity method investments | Debt vs. equity identification and reporting | Provisions and contingencies | Allowance for bad debts | Warranties | Indemnification | Litigation and claims | Restructuring charges | Other provisions and contingencies | Revenue recognition issues | Allowances and discounts | Price protection | Right of return | Repurchase options | Marketing incentives | Shipping charges | Other current revenue issues | Employee compensation | Short-term compensation | Pension measurement, recognition and reporting | Other post-retirement benefits | Share-based payment | Acquisitions | Review of accounting for acquisitions | Overview of the new business combinations standard and impending changes | Recent and upcoming issues | Recently issued standards, interpretations and their impact on manufacturing companies | Proposed IFRS changes that will affect the manufacturing sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to manufacturers. [hide]

1691: International Accounting for Not-for-Profit Entities (3-day course)
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 significan... [read more]

1691: International Accounting for Not-for-Profit Entities (3-day course)
This three-day course covers the application of international financial reporting standards to the not-for-profit (non-profit) sector. The program includes case studies and financial statements that illustrate the real-world application of significant financial reporting standards. Topics include: Financial statement presentation and disclosure requirements | Reporting by function and by nature | Temporarily restricted, permanently restricted and unrestricted assets | Commitments and contingencies | Grant disclosures | Assets and Liabilities| Cash and cash equivalents (components, policy, classification) | Receivables (grants, contributions, allowance for bad debts, other) | Inventory (cost components, valuation methods, accounting for impairment) | Long-lived assets (costs to capitalize, depreciation and useful lives, accounting for impairment) | Financial assets and liabilities (categories of financial assets and accounting methodology by type, financial liability accounting, disclosures) | Revenues | Contributions (pledges, donated materials and services, special events) | Conditional promises to give | Other revenue (inventory sales, service fees, restriction releases, etc.) | Grants (recognition and measurement, non-monetary grants, restricted grants, grants related to assets – alternative presentation methods, repayment of government grants, low-interest rate loans and other government assistance) | Expenses | Program services | Fundraising (including gross vs. net presentation) | Operations | Direct and indirect costs | Joint costs allocation | Indirect costs allocation (methods and rates) | Functional expense classification | Defining and documenting programmatic expenses |Recently issued standards, interpretations and their impact on not-for-profit entities | Proposed IFRS changes that will affect the non-profit sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to non-profits entities | Fund accounting | Accounting for specific types of not-for-profit entities (microfinance institutions, educational institutions, churches and other charitable organizations) | Importance of budgets to not-for-profits | Analyzing the financial health of not-for-profit entities | Corporate governance issues| Differences between cash-based and accrual-based accounting. [hide]

1700: IFRS for Electric Utilities (2-day course)
This two-day course examines in detail international accounting issues and their effect on electric utility companies. Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of f... [read more]

1700: IFRS for Electric Utilities (2-day course)
This two-day course examines in detail international accounting issues and their effect on electric utility companies. Topics, presented through the use of case studies, examples, exercises, and illustrative financial statements, include: Impact of first-time adoption of IFRS | Recently issued standards, interpretations and their impact on electric utility companies | Proposed IFRS changes that will affect electric utility companies | Production sharing arrangements vs. concession rents | Property, plant and equipment | Borrowing costs | Intangible assets | Provisions, contingent liabilities and contingent assets | Impairment of assets | Asset retirement obligations | Transportation agreements | Customer acquisition costs | Long-term fuel purchase and sale contracts | Derivative treatment for energy contracts (including 'own use' exemption) | Tolling contracts | Emission rights trading | Service concession arrangements, rights of use and lease accounting | Revenue recognition issues | Business combinations and consolidation issues | Risk management via trading and hedge accounting | 'Stand alone' and 'embedded' derivatives | IFRS vs. US / Canadian GAAP. [hide]

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

1741: IFRS for Banks and Other Financial Institutions (3-day course)
This highly interactive three-day course explores international financial reporting practices for banks and other financial institutions through the use of case studies, exercises, model financial statements and break-out sessions. Topics include: Classification, recognition, measurement, impairment, and derecognition of loans and other financial instruments under IAS 39 and IFRS 9 | Financial guarantees and loan commitments | Application of the effective interest method under various scenarios | Fair value option | Derivatives and embedded derivatives | Overview of cash flow, fair value, and portfolio (macro) hedging | Investment property and repossessed assets | Recognition of fee income | IFRS 7 Financial Instruments: Disclosures | Presentation of IFRS financial statements | Brief comparison of IFRS with other GAAP | Illustrative financial statements and disclosures. In addition, using clear explanations, we will bring you up to date with the current issues and expected pronouncements that are particularly relevant to financial institutions. [hide]

1865: Understanding IFRS Financial Statements (2-day course)
The ability to analyse and interpret financial statements is a core skill for many finance professionals. Financial statements provide essential information about the performance of a business and the quality of its management. Developing the ability... [read more]

1865: Understanding IFRS Financial Statements (2-day course)
The ability to analyse and interpret financial statements is a core skill for many finance professionals. Financial statements provide essential information about the performance of a business and the quality of its management. Developing the ability to identify and focus on crucial issues is the goal. This two-day course provides delegates with the essential knowledge, tools and practice to develop their expertise in interpreting IFRS financial statements. Course content, presented using case studies, examples, and illustrative financial statements, includes: Accounting fundamentals | Regulation | Statement of financial position | Statement of comprehensive income | Statement of cash flows | Financial analysis techniques using ratios | Analysis case study.

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

[hide]

1900: Finance for Managers (2-day course)
This two-day course provides a detailed insight into the principles of accounting and financial management for those with little or no accounting experience. It is an essential course for those in managerial roles in all disciplines, including opera... [read more]

1900: Finance for Managers (2-day course)
This two-day course provides a detailed insight into the principles of accounting and financial management for those with little or no accounting experience. It is an essential course for those in managerial roles in all disciplines, including operations, human resources, project management, sales, marketing or business development. The course will explain and illustrate the key financial principles and will de-mystify accounting terminology in a very clear and enjoyable way in order to improve understanding and build confidence when dealing with financial situations encountered as a Manager. A review of the key International Financial Reporting Standards (IFRSs) will provide an appreciation of the assumptions and choices that exist when preparing a set of financial statements. These new skills will then be employed when using ratio analysis to help Managers to better understand their performance and appreciate how and why their performance and financial position differs from that of competitors. The course will also explore various methods of measuring and assessing a department or entity’s performance to date and ensuring it supports the entity’s corporate objectives. [hide]

3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course)
The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve. Furthermore, In... [read more]

3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course)
The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve. Furthermore, International Public Organisations increasingly use the IPSASs as a reference for their Financial Statements. Organisations such the European Communities, the OECD issue Financial Statements based upon the IPSASs. This three-day course provides a comprehensive overview of the most important requirements for understanding and applying International Public Sector Accounting Standards (IPSAS). The programme includes: Introduction to IPSAS | Sources of guidance | 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 and 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) | 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. [hide]