Courses in the Middle East

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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 expert instructors. The program includes the latest pronouncements, and participants will be brought u... [read more]

1000: IFRS Immersion Workshop (8 days)

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

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

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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. Delegates may also wish to consider Course 1000: IFRS Immersion Workshop (8-day course) which covers... [read more]

1010: IFRS Fundamentals (4 days)

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

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

Also included are discussions of:

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

Further topics in the course are:

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

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

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

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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... [read more]

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

This two-day workshop provides an in-depth review and illustration of the critical differences between US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences between IFRS and US GAAP in:

• Conceptual framework
• Financial statement presentation
• Cash flow statements
• Accounting policies, changes in accounting estimates and errors
• Events after the reporting date
• Segment disclosures
• Interim financial reporting
• Discontinued operations
• Equity items
• Earnings per share
• Inventories
• Property, plant and equipment
• Borrowing costs
• Intangible assets
• Investment property
• Impairment testing
• Non-current assets held for sale
• Liabilities
• Employee benefits, including pensions
• Provisions and contingencies
• Leases
• Share-based payment
• Deferred taxes
• Financial assets and liabilities
• Derivatives and hedging
• Revenue recognition
• Business combinations
• Consolidated financial statements
• Investments in associates
• Interests in joint ventures.

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

• Prospects and timetable for the convergence between IFRS and US GAAP
• Short-term convergence topics
• IASB and FASB joint projects (financial statement presentation, revenue recognition, accounting for leases, financial instruments, conceptual framework, etc.)
• Convergence-related exposure drafts.

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

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

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

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

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

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

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

Also included are discussions of:

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

Further topics in the course are:

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

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1082: IFRS Technical Update (2 days)

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

1082: IFRS Technical Update (2 days)

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

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

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

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

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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 Inves... [read more]

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, presented through the use of practical examples, exercises, and case study, include: Application of the purchase method of accounting | Identifying a business combination | Identifying the acquirer | Determining the acquisition date and the consideration transferred | Contingent consideration | Recognition and measurement of assets acquired and liabilities assumed | Restructuring provisions | Indemnification assets | Measurement period | Business combination achieved in stages | Goodwill and impairment testing | Non-controlling interests | Changes in ownership interest. Topics related to consolidations and preparation of group financial statements include: Consolidation requirements and methodology | Determining control | Accounting for non-controlling interests | Eliminating entries | Reporting dates and accounting policies | Consolidating special purpose entities | Consolidating investments in associates and equity method investments | Application of the proportional consolidation method | Consolidation effects relating to each type of joint venture | Consolidating foreign currency financial statements | Presentation and disclosure | Requirements relating to separate financial statements. [hide]

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 studi... [read more]

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 | IFRIC 10 Interim Financial Reporting and Impairment | IASB update. [hide]

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

1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analyzes that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial reports, and financial disclosures from real-world oil and gas companies will be used throughout the program to enhance and reinforce learning. Course topics include: Fundamental concepts underlying the two basic sets of oil and gas accounting methods - Successful Efforts and Full Cost | IFRS 6: Exploration for and Evaluation of Mineral Resources | Oil and gas accounting case including: non-drilling exploration costs, drilling exploration costs, development costs, production, depreciation, depletion and amortization | Dismantlement, restoration and abandonment ('asset retirement obligations') | Capitalization of interest costs | Asset impairment | Environmental accounting and disclosures | Update on the IASB's project for extractive industries | Corporate reports (including Annual Reports, Forms 10-K, 20-F, 10-Q, 6-K, 8-K, and more) | Key information provided in each report and where to find it | Report formats | Financial Analysis Part I: Traditional financial analysis of oil and gas firms | Liquidity measures | Profitability measures | Risk measures | Hands-on financial statement analysis case study using data from oil and gas companies | Financial Analysis Part II: Analyzes of Exploration and Production Activities | Disclosure requirements relating to oil and gas producing activities such as proved oil and gas reserve quantities, and costs incurred for property acquisition, exploration & development activities | The standardized measure of discounted future net cash flows ('PV10') | Where to find key data relating to firms' exploration and production activities | Financial and operational metrics used to specifically assess an oil and gas company's exploration and production business | Hands-on financial statement analysis case using data from oil and gas companies: Calculate and interpret various industry metrics used to assess an oil and gas company's exploration and production business performance such as finding costs and reserve value-added-to-spending ratios. Practical examples and illustrative financial statements are used throughout the course. [hide]

1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas). Topics, presented through the use of practical examples and illustrative financial statements, include: IFRS 6 Exploration for an... [read more]

1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas). Topics, presented through the use of practical examples and illustrative financial statements, include: IFRS 6 Exploration for and Evaluation of Mineral Resources | Cost elements of exploration and evaluation assets | Initial and subsequent measurement of exploration and evaluation assets | Changes in accounting policies | Classification of assets as property, plant and equipment vs. intangible | Disclosure requirements | Transitional provisions | IAS 16 Property, Plant and Equipment | Provisions for dismantling and restoration costs | IAS 36 Impairment of Assets | IAS 38 Intangible Assets | Depreciation and amortization rules | Update on the IASB’s Discussion Paper on extractive activities | 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 days)
This three-day course focuses on the specific accounting and reporting requirements that affect the international oil and gas industry. Topics covered by means of tutorials, practical examples and illustrations from published financial statements inc... [read more]

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

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 significan... [read more]

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. 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]

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

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

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

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

1745: IFRS for Investment Funds (2 days)
This two-day workshop prepares participants to produce or audit IFRS-compliant financial reports for hedge funds and mutual funds. The highly interactive nature of the program ensures that participants are constantly engaged in tackling the issues that arise in relation to such a specialized area: handling repurchase agreements, securities lending, various complex instruments, their recognition, valuation and their place in the fair value hierarchy. [hide]

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

1800: IFRS and US GAAP for the Insurance Industry (3 days)
This three-day course provides a comprehensive view of the most important accounting and reporting requirements for insurance companies (life and non-life) under both US GAAP and IFRS. Course topics, presented through examples, case studies, model entries, and illustrative financial statements, include: Financial statement presentation issues | Valuation and reporting issues | Reinsurance reporting and disclosures | Derivatives and hedging | Cash flow reporting | Required journal entries | Notes to financial statements | Techniques for identifying and valuing embedded derivatives | Comparisons between US GAAP and IFRS, including discussions of convergence and emerging accounting issues. This valuable course also includes review and explanation of the requirements of IFRS 4 and important related topics affecting insurance companies, including: Contract classification and embedded derivatives | Unbundling of deposit components | Shadow accounting and other changes in accounting policies | Insurance contracts acquired in a business combination | Scope, recognition & measurement of insurance revenues and liabilities | Reinsurance | Product guarantees | International regulatory considerations | IASB’s basis for conclusions in IFRS 4. In addition, delegates will learn about the latest developments in Phase II of the IASB's Insurance Contracts project, and about the convergence of IFRS with national standards (e.g. US GAAP). [hide]

1920: Corporate Governance (2 days)

Corporate governance is

• a relationship among stakeholders that is used to determine and control the strategic direction and performance of organizations
• concerned with identifying ways to ensure that strategic decisions are made... [read more]

  16-17 May 2011

  Dubai, UAE

  Details & Registration

  
  

1920: Corporate Governance (2 days)

Corporate governance is

• a relationship among stakeholders that is used to determine and control the strategic direction and performance of organizations
• concerned with identifying ways to ensure that strategic decisions are made effectively
• used in corporations to establish order between the firm’s owners and its top-level managers.

This course provides an overview of the principles, frameworks and regulation behind corporate governance policy and practice. Its aim is to provide delegates with an understanding of core governance debates and issues, practical advice on compliance and familiarity with accepted best practice. This course will provide participants with a sound grounding in the key components of corporate governance, which will in turn enhance their ability to operate at more senior levels of organizations [hide]

1921: Enterprise Risk Management (ERM) Training (2 days)
Enterprise Risk Management (ERM) supports value creation by enabling management to:

• Deal effectively with potential future events that create uncertainty.
• Respond in a manner that reduces the likelihood of downside outcomes and incre... [read more]

  18-19 May 2011

  Dubai, UAE

  Details & Registration

  
  

1921: Enterprise Risk Management (ERM) Training (2 days)
Enterprise Risk Management (ERM) supports value creation by enabling management to:

• Deal effectively with potential future events that create uncertainty.
• Respond in a manner that reduces the likelihood of downside outcomes and increases the upside potential and its realization.

The practical 2-day hands-on training course providing attendees with an understanding of the requirements needed to design and implement an appropriate Enterprise Risk Management system, i.e. policies, procedures, practices, and accountability required to establish the right levels of Risk Management in compliance with current standards and other requirements for their organizations. The course provides an opportunity for delegates to benchmark their ERM practices against the COSO – ERM framework, and learn how to implement an effective ERM system. [hide]

3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
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 days)
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 Organizations increasingly use the IPSASs as a reference for their Financial Statements. Organizations 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 program 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]

4001: Overview of International Auditing Standards (3 days)
This three-day course provides a comprehensive review of the International Standards on Auditing (ISAs) issued by the International Auditing and Assurances Standards Board (IAASB). In addition, the course provides an overview of the IFAC Ethical ... [read more]

4001: Overview of International Auditing Standards (3 days)
This three-day course provides a comprehensive review of the International Standards on Auditing (ISAs) issued by the International Auditing and Assurances Standards Board (IAASB). In addition, the course provides an overview of the IFAC Ethical Standards, compliance with which is a requirement of the ISAs. The course also covers International Standard on Quality Control 1 (ISQC 1), Quality Control for Firms That Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements. The course is based on the ISAs effective for periods commencing on or after 15th December 2009. These ISAs, which are the result of the IAASB clarity project, are expected to result in a significant increase in audit work for auditors. This course will consider the objectives and requirements of each ISA, together with the detailed application material. The course will also provide practical approaches designed to assist cost effective compliance. [hide]

4200: Detecting and Investigating Financial Statement Fraud (2 days)
This two-day course provides a detailed discussion of the detection and investigation of financial statement fraud - what is it, how is it recognized and what techniques can be used to investigate and resolve it? Through the use of lecture, case st... [read more]

4200: Detecting and Investigating Financial Statement Fraud (2 days)
This two-day course provides a detailed discussion of the detection and investigation of financial statement fraud - what is it, how is it recognized and what techniques can be used to investigate and resolve it? Through the use of lecture, case studies, financial statements, and a number of recent real-world case examples, the course outlines the basic financial statement frauds that are committed, discusses how to detect these frauds and explains the tools needed to effectively investigate and resolve them. Course topics include: Introduction (financial fraud and financial statement fraud, overview of accounting and financial statement fraud, recent major cases in the headlines, recent studies and related materials regarding fraudulent accounting, prevention, detection, investigation, resolution) | Financial statement fraud schemes and red flags (fictitious revenues, timing differences, improper asset valuations, concealed liabilities and expenses, improper disclosures, others such as classification issues) | Detection and investigative techniques (detection methods, investigative techniques, overall financial statement review, document examination, auditing procedures, financial statement analysis, background investigation, computer forensics, interviews) | Case studies and examples (case of the phantom purchase order, case of the overgrown balance sheet, case of the unsolicited orders and premature revenue) | Prevention and resolution (deterrence, pressure, opportunity, rationalization, resolution). [hide]