IFRS Training Courses in the USA

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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.

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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]

1025: Major IFRS and US GAAP Differences (2-day course)

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-day course)

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

Specific convergence issues are also covered in the programme 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, income taxes, conceptual framework, etc.)
• Convergence-related exposure drafts.

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

			This programme is eligible for 16 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]

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]

  28-29 Jun 2010	Miami, USA	Details & Registration
  27-28 Sep 2010	Atlanta, USA	Details & Registration
  18-19 Oct 2010	Philadelphia, USA	Details & Registration
  26-27 Oct 2010	Chicago, USA	Details & Registration
  29-30 Nov 2010	Dallas, USA	Details & Registration
  9-10 Dec 2010	Washington DC, USA	Details & Registration
  13-14 Dec 2010	Los Angeles, USA	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]

1035: IFRS Basics with US GAAP Comparison (3-day course)

This three-day interactive workshop is a step-by-step overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The programme is presented using financial statements, case studies, and extensi... [read more]

1035: IFRS Basics with US GAAP Comparison (3-day course)

This three-day interactive workshop is a step-by-step overview of the major technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The 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, statement of cash flows, related party disclosure, accounting policies/changes in estimates/errors, discontinued operations)
• Revenue recognition
• Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets held for sale.

Also included are discussions of:

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

Further topics in the course are:

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

			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

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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]

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

1201: IFRS Financial Instruments Workshop (2-day course)
This two-day interactive workshop provides a thorough understanding of the practical application of IAS 39 Financial Instruments: Recognition and Measurement, IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and IFRS 9 Financial Instruments. Topics include: Brief history, rationale, and scope of IAS 39 | Classification, reclassification and ‘tainting’ of financial instruments | The ‘fair value option’ | Recognition of financial instruments, including recognition criteria and trade date vs. settlement date accounting | Initial measurement of financial instruments, including treatment of transaction costs and ‘day one’ profit or loss | Subsequent measurement, including impairment and financial instruments denominated in a foreign currency | Computation of the effective interest rate | Practical application and live demonstration of the effective interest method under various scenarios | Application of the effective interest method after impairment | Derecognition of financial instruments | Derivatives and embedded derivatives | Overview of hedge accounting | Distinguishing between liabilities and equity, including compound financial instruments | Disclosure requirements under IFRS 7 | Considerations for first-time adopters of IFRS | Classification and measurement of financial assets under IFRS 9 | Exposure Drafts on derecognition of financial assets and impairment | Update on other current IASB activities regarding financial instruments [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]

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

1215: IFRS Hedge Accounting Workshop (3-day course)
This comprehensive three day course provides an overview of the most common hedging strategies and their associated hedge accounting treatments. These strategies are explained in clear, simple language and illustrated with model examples. The course is an interactive one in which the attendees work through the various examples to gain an understanding of the valuations of both the hedged item for the designated risk being hedged and the hedging instrument. The programme revisits designating an effective hedge, assessing and measuring hedge effectiveness. Full journal entries for all the model examples are provided and will be worked through to ensure a thorough understanding of the accounting entries. The model examples include: Common Foreign Exchange Hedging Strategies: Hedging a highly expected foreign sale or purchase with a forward | Hedging a highly expected foreign sale or purchase with a participation forward | Rollover hedging strategies | Hedging net investments with cross currency swaps | Hedging a firm commitment with a forward Common Interest Rate Hedging Strategies: Hedging debt in its entirety | Hedging the benchmark rate | Fixed rate hedges and the small changes effect | Hedging with a swap and cross currency swap | Hedging a future issuance | Hedging with off-market derivatives | Hedging with a forward starting swap Commodity Risk Issues and Strategies: Hedging with a future contract | Hedging with commodity swaps [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]

1260: IFRS Liability Recognition & Measurement (2-day course)
This two-day course provides a comprehensive review of IFRS requirements for recognition, measurement and disclosure of liabilities. Course topics, presented through the use of exercises, illustrative financial statements, and case studies, include: ... [read more]

1260: IFRS Liability Recognition & Measurement (2-day course)
This two-day course provides a comprehensive review of IFRS requirements for recognition, measurement and disclosure of liabilities. Course topics, presented through the use of exercises, illustrative financial statements, and case studies, include: Provisions | Contingencies | Criteria for liability recognition | Identifying ‘obligating events’ | Determining probability and amount of payment | Present value | Dealing with risks and uncertainties | Commitments | Third-party reimbursements | Changes in contingent liabilities or provisions | Provisions for restructuring, including rules for restructuring associated with a business combination | Asset retirement obligations | Warranties and other sales-related obligations | Refunds and allowances | Events after the reporting period | Financial liabilities | Distinguishing debt from equity | Classification of compound instruments | Offsetting assets and liabilities | Off-balance sheet debt | Recognition and derecognition criteria | Disclosure of fair value and key assumptions | Revised IAS 32 Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Income taxes | Principles of the required balance sheet liability method | Determination of temporary differences and tax base | Recognition of current and deferred tax assets & liabilities | Exceptions to the recognition rules | Measurement issues | Specific tax-issue transactions (government grants, leases, pensions, share-based payment, asset revaluation, investment property, financial instruments) | Business combinations | Tax treatment in consolidated financial statements | Tax effects of intra-group transactions | Foreign currency tax issues | Tax presentation & disclosure requirements. In addition, we will bring you up to date with current events, including: the March 2009 IASB Exposure Draft: Income Tax (proposed replacement of IAS 12) | relevant requirements of IFRS 7 Financial Instruments: Disclosures | the January 2010 IASB Exposure Draft: Measurement of Liabilities in IAS 37 | the June 2009 IASB Discussion Paper: Credit Risk in Liability Measurement | the IASB’s project to replace IAS 39. [hide]

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

1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2-day course)
This two-day course includes comprehensive coverage of pension accounting, other employee benefits and share-based payments under IAS 19 and IFRS 2. IAS 19 topics, presented through the use of examples, cases, and illustrative financial statements, include: Treatment of short term employee benefits (wages, salaries, compensated absences, fringe benefits, benefits in kind, bonuses) | Termination benefits | Deferred compensation | Pension plans | Classification of pension plans | Accounting for defined benefit and defined contribution pension plans | State plans | Determining current pension expense and related assets and liabilities | Utilising the ‘corridor’ method to amortise actuarial gains & losses | Treatment of settlements and curtailments | Business combination recognition requirements | Other post-employment benefits | Disclosure requirements | Illustrative presentations | Methods available for first-time adopters | Brief comparisons to US GAAP and IFRS for SMEs. In addition we will bring you up-to-date with recent amendments to IAS 19 (the IASB’s project on post-employment benefits (including pensions) and IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction). IFRS 2 is the standard on accounting for equity compensation such as share options and other share-based payment transactions. Related topics, presented via case studies, examples, and financial statements, include: Scope of IFRS 2 Share-based Payment | Accounting for share-based payments (including treatment of vesting conditions, modifications, cancellations and settlements) | Equity-settled share-based payment transactions | Cash-settled share-based payment transactions | Transactions with settlement alternatives | Measuring the fair value of equity instruments | Valuation techniques | Inputs to an option pricing model | Selection of an option pricing model (Black-Scholes, Monte Carlo, other models) | Disclosure requirements | Illustrative presentations | Transition and methods available to first-time adopters | Latest developments including: IFRIC 11 IFRS 2 – Group and Treasury Share Transactions | Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009) | Exposure Draft: Proposed amendments to IFRS 2 and IFRIC 11– Group Cash-settled Share-based Payment Transactions | Brief comparison to US GAAP. [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]

1311: IFRS and US GAAP Revenue Recognition (2-day course)
This two-day course presents the information needed to navigate complex issues surrounding the recognition and measurement of revenue under both IFRS and US GAAP, an area closely scrutinised by regulators such as the SEC in the US and the Financial R... [read more]

1311: IFRS and US GAAP Revenue Recognition (2-day course)
This two-day course presents the information needed to navigate complex issues surrounding the recognition and measurement of revenue under both IFRS and US GAAP, an area closely scrutinised by regulators such as the SEC in the US and the Financial Reporting Review Panel in the UK. Utilising extensive examples and real-world case studies, the programme covers: IAS 18 Revenue | IFRIC 13 Customer Loyalty Programmes | IFRIC 15 Agreements for the Construction of Real Estate | Relevant FASB requirements | SEC criteria for revenue recognition | Revenue with right of return | Delivery and 'substantial performance' | Multiple-element contracts | Gross versus net reporting (including presentation of taxes collected and remitted) | Round tripping | Barter transactions | Deferred payments (discounting) | Sale and repurchase agreements | Bill and hold sales | Vendor consideration given to a customer | Service provider consideration given to a manufacturer or reseller | Reimbursements for out-of-pocket expenses | Nonrefundable advance payments received | Effect of fair value measurement | Accounting for collaborative arrangements | Accounting for the sale of real estate subject to a buy-sell clause | Recent revenue recognition abuses. The programme also includes the latest developments, including an update on the IASB-FASB joint project on revenue recognition and new changes to financial statement presentation. [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.

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1570: IFRS Implementation for United States Corporations (3-day course)
This three-day course is an expanded version of Course 1500: IFRS First-time Adoption Workshop (2-day course) and is designed specifically for application to US entities. The programme combines theoretical learning with practical information on appli... [read more]

1570: IFRS Implementation for United States Corporations (3-day course)
This three-day course is an expanded version of Course 1500: IFRS First-time Adoption Workshop (2-day course) and is designed specifically for application to US entities. The programme combines theoretical learning with practical information on application, thereby assisting participants in developing a strong understanding of the conceptual and technical issues involved in IFRS transition. Using real-world examples, case studies, model financial statements and checklists, this workshop enables delegates to understand the more complex issues facing US first-time adopters. Topics include an overview of IFRS, highlighting the differences in structure and theory between IFRS and US GAAP | Comparison of IFRS and US GAAP in accounting for specific items, including: property, plant and equipment; intangible assets; impairment; provisions and contingencies; interim reporting; and income taxes | General principles of IFRS 1 First-time Adoption of International Financial Reporting Standards concerning recognition, measurement and the retrospective approach | Mandatory exceptions to the general principles including: Use of estimates; 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 January 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]

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

1660: IFRS for the Telecommunications Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The programme includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Internally generated software | Telecommunication licences | Construction cost of network (financing cost, site selection costs, network planning, dismantling and restoration costs) | Long-lived assets (component approach, start of depreciation, depreciation method and period) | Indefeasible rights of use and capacity arrangements | Impairment indicators in the telecom industry | Defining cash generating units | Calculating recoverable amounts | Valuation of handsets | Inventory versus marketing costs | Bundled (or multi-element) arrangements | Handset sales/Sales of modems | Prepaid revenue | Loyalty schemes/Free minutes | Principal-agent arrangements (agreements with content providers and other third parties) | Interconnect arrangements | Activation costs/Customer acquisition costs/Subscription fees | Recently issued standards, interpretations and their impact on telecommunication firms | Proposed IFRS changes that will affect the sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to telecommunication entities. [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]

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

1710: IFRS for the Real Estate Sector (2-day course)
This two-day course examines international financial reporting issues with a more in-depth review of those that are specific to the real estate industry. Extensive use of case studies is made to explain learning material and to reinforce knowledge. In addition to covering all significant IFRS, the course includes a more detailed review of the following topics most pertinent to real estate entities: IAS 11 =i:[Construction Contracts] | IAS 12 =i:[Income Taxes] | IAS 14 =i:[Segment Reporting], IFRS 8 =i:[Operating Segments] | IAS 16 =i:[Property, Plant and Equipment] (including cost , component approach, initiating depreciation, depreciation method and period, assets under development, cost model vs. revaluation model) | IAS 17 =i:[Leases] (including classification of leases, treatment by the lessor, lease incentives, service costs, contingent rents, sale and lease-back arrangements, derivatives embedded in lease agreements) | IAS 18 =i:[Revenue] | IAS 23 =i:[Borrowing Costs] | IAS 36 =i:[Impairment of Assets] | IAS 40 =i:[Investment Property] (including definition of investment property, initial measurement, directly attributable expenditures, cost model vs. revaluation model, determination of fair value, presentation of changes in fair value) | Overview of IFRS 1 =i:[First-time Adoption of International Financial Reporting Standards] | Consolidation, investments in associates and joint ventures (IAS 27, IAS 28 and IAS 31) | IFRIC Interpretation 15 =i:[Agreements for the Construction of Real Estate] | Detailed review of presentation of accounts under IFRS as recommended by EPRA including review of best practices recommended by EPRA | Review of model financial statements under IFRS | Review of IFRS financial statements of real estate entities. [hide]

1721: IFRS for the Agricultural Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on agricultural entities. Topics, presented through the use of examples, case studies, and illustrative financial statements, include: An overview of IFR... [read more]

1721: IFRS for the Agricultural Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on agricultural entities. Topics, presented through the use of examples, case studies, and illustrative financial statements, include: An overview of IFRS including general principles (Framework, IAS 8 Accounting policies, changes in accounting estimates and errors, IAS 10 Events after the Reporting Period, IAS 18 Revenue recognition) | Agriculture (IAS 41) including scope, agriculture-related definitions, recognition and measurement of biological assets and agricultural produce, fair value versus cost, treatment of point-of-sale costs, hierarchy in fair value measurement, frequency of fair value measurement, independent valuation, inability to measure fair value reliably, gains and losses, land related to agricultural activity, subsequent expenditures, government grants related to biological assets, disclosures and presentation | Disclosure requirements (IAS 1 Presentation of financial statements, IAS 7 Cash flow statements, IAS 14 Segment reporting and IFRS 8 Operating segments, IAS 24 Related party disclosures, IAS 33 Earnings per share, IAS 34 Interim financial reporting, IFRS 5 Non-current assets held for sale and discontinued operations) | Employee Benefits (IAS 19) | Share-based payment (IFRS 2) | Business combinations (IFRS 3) | Consolidation, including associates and joint ventures (IAS 27, IAS 28 and IAS 31) | Income taxes (IAS 12) | Financial instruments (IAS 32/39 and IFRS 7) | Provisions, contingent liabilities and contingent assets (IAS 37) | Intangible assets (IAS 38) | Leases (IAS 17) | Investment property (IAS 40) | Property, plant and equipment (IAS 16) including elements of cost, component approach, initiating depreciation, depreciation method and period, assets under development, cost model versus revaluation model, borrowing costs, government grants, impairment of assets | Inventories (IAS 2) including scope, measurement, recognition | Discussion of an agricultural entity's IFRS financial statements | Overview of current IFRS developments relevant to the industry. [hide]

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

1731: IFRS and US GAAP for the Construction Sector (2-day course)
This two-day course examines international financial reporting issues and their effect on entities in the construction industry. The programme is presented using case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Types of construction contracts (fixed price contracts, cost-plus contracts) | Combining and segmenting contracts (general guidance, conditions for combination, conditions for segmentation) | Measuring contract revenues and costs (contract revenues, contract costs) | Percentage-of-completion accounting method (recognising revenues and costs, measuring progress, recognising changes in estimates, accounting for claims and change orders, treatment of anticipated losses, financial statement presentation, interim reporting) | Completed contract method for US GAAP purposes | Accounting for closed or terminated contracts | Disclosures | Recently issued standards, interpretations and their impact on construction firms | Proposed changes that will affect the construction sector | IFRS-US GAAP convergence update | IASB-FASB projects and plans of interest to construction companies. [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]

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

1750: Introduction to IFRS for the Public Sector (3 day course)
This three-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements by public sector organisations. This programme complements Course 3200: Overview of International Public Sector Accounting Standards IPSAS (3-day course), and during this event, our expert instructors highlight the key differences between IFRS and IPSAS. The programme covers, through the use of case studies and exercises:

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

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1800: IFRS and US GAAP for the Insurance Industry (3-day course)
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-day course)
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]

1801: IFRS for the Insurance Industry (2-day course)
This two-day course provides a comprehensive view of the most important IFRS accounting and reporting requirements for insurance companies (life and non-life). Course topics, presented through the use of examples, case studies, and illustrative fina... [read more]

1801: IFRS for the Insurance Industry (2-day course)
This two-day course provides a comprehensive view of the most important IFRS accounting and reporting requirements for insurance companies (life and non-life). Course topics, presented through the use of examples, case studies, and illustrative financial statements, include: Financial statement presentation issues | Valuation and reporting issues | Reinsurance reporting and disclosures | Derivatives and hedging | Cash flow reporting | Required journal entries | Notes to financial statements | Techniques for identifying and valuing embedded derivatives | Overview of IFRS 4 | Update on Phase II of the IASB’s Insurance Contracts project | Discussions of convergence and emerging accounting issues. [hide]

1810: IASB Project on Insurance Contracts - Phase II
Participants on this course will be able to follow the discussions and debates at the IASB and elsewhere on the likely future accounting requirements for insurance contracts. They will gain an overview of the key topics surrounding the valuation of i... [read more]

1810: IASB Project on Insurance Contracts - Phase II
Participants on this course will be able to follow the discussions and debates at the IASB and elsewhere on the likely future accounting requirements for insurance contracts. They will gain an overview of the key topics surrounding the valuation of insurance assets and liabilities, as well as an understanding of various critical concepts such as current exit value, current entry value, risk margins, stochastic valuation etc.... Course topics include: Participation rights | Measurement attributes for life and non-life liabilities | Policyholder participation rights | Estimating future cash flows and related assumptions | Risk margins and profit margins | Embedded derivatives | Unbundling of insurance contracts | Contractual cash flows that depend on policyholder behaviour | Acquisition costs | Gains on initial recognition | Reinsurance. [hide]

1850: IFRS Executive Briefing
This one-day course gives executives, directors, investors, and other non-accountants a straightforward and practical introduction to the key issues and implications of IFRS for corporate financial statements. As the universe of companies reporting ... [read more]

1850: IFRS Executive Briefing
This one-day course gives executives, directors, investors, and other non-accountants a straightforward and practical introduction to the key issues and implications of IFRS for corporate financial statements. As the universe of companies reporting under IFRS expands, it has become critical for everyone, especially those who lack accounting expertise, to develop basic literacy in the essential principles of IFRS and differences and similarities between IFRS and the financial reporting concepts and principles with which they are more familiar. Topics, presented through the use of real-world examples and financial statements, include: Introduction to the IASB and IFRS | Basic IFRS principles | Organisational impact of the adoption of IFRS | IFRS from the creditor and investor perspectives - banks, shareholders, financial analysts and fund managers | Impact on distributable profits and ‘off-balance sheet’ arrangements | Effect on financial covenants, performance indicators and other analytical and valuation metrics | Current research on IFRS reporting in the European Union | Differential impacts of adopting IFRS across business sectors | Outlook for the future. [hide]

1860: IFRS - What it means for Analysts (2-day course)

This two-day course concentrates on the impact of making the transition to IFRS on an entity’s reported earnings and financial position and the effects of permitted recognition and measurement options. Delegates will learn about the income s... [read more]

1860: IFRS - What it means for Analysts (2-day course)

This two-day course concentrates on the impact of making the transition to IFRS on an entity’s reported earnings and financial position and the effects of permitted recognition and measurement options. Delegates will learn about the income statement, cash flow statement, and balance sheet effects of implementing IFRS. Course content, presented using case studies, examples, and illustrative financial statements, includes:

• IFRS – Background & History
• Revenue Recognition
• The Income Statement
• The Balance Sheet
• The Cash Flow Statement
• Segments
• Consolidated Financial Statements
• Off-Balance sheet arrangements
• Financial Instruments
• Impairments (tangibles and intangibles)

Also included are discussions of:

• Initial adoption of IFRS
• Disclosure
• the IASB roadmap

Course delegates are also brought up-to-date on the status of IASB-FASB convergence, with specific emphasis on their joint projects on Revenue Recognition and Financial Statement Presentation (performance reporting).

			This programme is eligible for 16 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.

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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.

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1881: IFRS – What it means for US Attorneys
As the U.S. heads toward mandatory implementation of International Financial Reporting Standards (IFRS), lawyers will need to understand how adoption of IFRS will change U.S. accounting and financial reporting – and the impact of these changes on lit... [read more]

1881: IFRS – What it means for US Attorneys
As the U.S. heads toward mandatory implementation of International Financial Reporting Standards (IFRS), lawyers will need to understand how adoption of IFRS will change U.S. accounting and financial reporting – and the impact of these changes on litigation, compliance, disclosure, and regulation. From an analysis of the conceptual differences between IFRS and U.S. GAAP to specific accounting issues that will become the subject of vigorous debate in the courtroom and the boardroom, this course provides a cutting-edge view of: how IFRS will impact critical accounting and complex financial reporting issues in the U.S.; what the transition to IFRS means for executive officers and directors, general counsel and outside counsel; how class action, white collar, and enforcement litigation is likely to change with IFRS; best practices in transition issues and disclosures; how changes in disclosure and presentation of financial information will affect companies, investors, and financial institutions; why private companies must begin planning for a transition to IFRS, and the implications for private company litigation; how exit strategies for private companies will be impacted by IFRS; what will define “financial literacy” in the future for officers, directors and expert witnesses; and IFRS impacts on systems, policies and procedures. The course will use real-world examples and case studies to prepare counsel for the new world of IFRS, and will provide opportunities to discuss specific legal aspects of accounting, disclosure and financial reporting issues with an expert faculty. Topics include an overview of IFRS, highlighting the differences in theory and application between IFRS and US GAAP | How IFRS and U.S. GAAP convergence is expected to change IFRS before and during its implementation | IFRS terminology that counsel will need to understand | Expanded IFRS disclosures in financial statement footnotes and what this means to general counsel, outside counsel and litigators |Presentation and how the appearance of financial statements will change | Which IFRS financial statements will be more relevant to users and litigators, and why | How to prepare defensive disclosure in transitioning to IFRS, and transition disclosures that may become best practices, including planning tips | Why officers, directors and counsel must enhance their financial knowledge of IFRS | How plaintiffs will use IFRS to advantage, and how defensive strategies will need to evolve | Preparing your expert in an IFRS environment | How IFRS implementation will affect XBRL reporting | Comparison of IFRS and U.S. GAAP accounting for significant transactions likely to lead to litigation and disclosure issues, including: accounting policy selection, and how companies may account differently for similar transactions; revenue recognition; the new world of revaluations (write-ups) permitted under IFRS, and how revaluations will become fodder for litigation ; fair value and the meaning of its eventual application to all balance sheet accounts; leases; component depreciation; functional and presentation currency issues; expanded IFRS disclosures in financial statement footnotes and what this means to general counsel, outside counsel and litigators | How credit agreements, leases, insurance contracts and securitization documentation will change| Planning for cross-listed companies | How to use IFRS to grow your practice | Future developments [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]

2003: US GAAP Fundamentals (3-day course)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements. The programme covers, through the use of illustrative financial statements and exercises: Sources of US GAAP | GAAP Codificati... [read more]

2003: US GAAP Fundamentals (3-day course)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements. The programme covers, through the use of illustrative financial statements and exercises: Sources of US GAAP | GAAP Codification Consolidated financial statement requirements, including special purpose entities and variable interest entities | Statement of financial position | Income statement | Discontinued operations | Changes in policies, accounting estimates and errors | Earnings per share | Comprehensive income | Cash flow statement | Statement of changes in equity | Revenue recognition (current FASB & SEC requirements) | Treatment of multiple deliverables | Service revenues | Current revenue issues | Inventory accounting | Business combinations (including an overview of the new standard ) | Equity method accounting | Joint ventures | Equity investments | Intangible assets | Accounting for research and development | Impairment testing of goodwill | Long-lived assets | Capitalisation of interest | Asset retirement obligations | Assets held for sale | Nonmonetary transactions | Impairment of long-lived assets | Lease accounting (capital and operating) | Contingency accounting and disclosures | Restructuring provisions | Subsequent events | Short-term employee benefits | Pension cost measurement and presentation | Share-based payment | Financial assets (categories and accounting treatments) | The Fair Value Option | Financial liabilities | Discussion of future developments (Exposure Drafts, project agenda, update on the IASB-FASB convergence projects, global accounting convergence) | Researching US GAAP (including the impact of codification). Note that participants are expected to have prior knowledge of basic accounting principles based on any national standards, and that they can expect to leave the course with a broad understanding of US GAAP and with the ability to understand financial statements prepared on that basis. Please note, however, that preparation of detailed US GAAP financial statements (including disclosures) is a complex requirement where further training may be needed. [hide]

2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-date with the ... [read more]

2081: US GAAP Technical Update (2-day course)
This two-day course offers participants the benefits of both a US GAAP technical update and a workshop on the FASB Accounting Standards Codification. The first day of the course comprises a technical update that brings delegates up-to-date with the changes to US GAAP that have been issued, amended or became effective during the past 12 months and provides information on other recent and impending pronouncements. Included in the technical update is a progress report on current Exposure Drafts and ongoing projects. Topics to be covered are finalised in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, the technical update concisely covers recent and pending changes in US GAAP. Technical update topics include: Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60 (FAS 163) | The Hierarchy of Generally Accepted Accounting Principles (FAS 162) | Disclosures about Derivative Instruments and Hedging Activities - an Amendment of FASB Statement 133 (FAS 161) | Noncontrolling Interests in Consolidated Financial Statements (FAS 160) | Business Combinations (FAS 141R) | The Fair Value Option for Financial Assets and Liabilities (FAS 159) | Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans (FAS 158) | Fair Value Measurements (FAS 157) | Accounting for Uncertainty in Income Taxes (FIN 48) | Exposure Drafts | Capital | Financial Instruments with Characteristics of Equity | Not for Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition | Not for Profit Organizations: Mergers and Acquisitions | Earnings per Share | Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information | Conceptual Framework for Financial Reporting: The Reporting Entity | Reducing Complexity in Reporting Financial Instruments | Accounting for Hedging Activities | Disclosure of Certain Loss Contingencies | Accounting for Transfers of Financial Assets | Amendments to FASB Interpretation No. 46R | Current FASB Agenda – Major Joint Projects with IASB (Revenue Recognition, Liabilities and Equity, Financial Statement Presentation, Improved Conceptual Framework for Financial Reporting, Accounting for Leases, Income Taxes, Earnings per Share, Discontinued Operations, Emissions Trading Schemes, Financial Instruments) | Current FASB Agenda - Other Major Projects (Post-retirement Benefits, Fair Value Option Phase 2, Subsequent Events, Transfers of Financial Assets, Loan Loss Disclosure, Hedging, Not-for-Profit Mergers and Acquisitions, Going Concern, Contingency Disclosures, Acquired In-process Research and Development, Reconsideration of Interpretation 46(R) Consolidation of Variable Interest Entities) | EITF Activity (recently issued and pending) | FASB Staff Positions (recently issued and pending) | SEC developments | International convergence – current status and future prospects. The second day of the programme is a workshop that focuses on developing the skills to effectively utilise the new FASB Accounting Standards Codification. Upon its implementation in July 2009 the Codification will become the single authoritative source of US GAAP for nongovernmental entities. Course participants will learn about the Codification in its present form, as well as expected developments and anticipated impacts relating to IFRS adoption. Real-world illustrations and hands-on practice are used to enhance and reinforce learning. Codification topics include: FASB Accounting Standards Codification | Brief background on Codification development and purpose | GAAP hierarchies and codification impact (US GAAP hierarchy, IFRS hierarchy, the impact of codification) | How the Codification works (current status, application under IFRS adoption) | Applying the Codification (examples using the Codification to research accounting topics) | Codification practice (problem solving applied to accounting issues). [hide]

2235: US GAAP Business Combinations - Implementing the New Standard (2-day course)
This two-day course provides delegates with the information needed to understand and apply FAS 141(R) =i:[Business Combinations], effective for years beginning on or after December 15, 2008. The interactive programme utilises a comprehensive case s... [read more]

2235: US GAAP Business Combinations - Implementing the New Standard (2-day course)
This two-day course provides delegates with the information needed to understand and apply FAS 141(R) =i:[Business Combinations], effective for years beginning on or after December 15, 2008. The interactive programme utilises a comprehensive case study and numerous examples to illustrate and explain application of the new standard and the required modifications to current practice. Course topics include: Scope of the standard | The purchase method of accounting | Identifying a business combination (definition of a business and a business combination, application to variable interest entities) | Identifying the acquirer | Determining the date of the acquisition | Calculating the cost of the business combination (alternatives for determining the total amount to be recognised by the acquirer, application of consideration paid or direct measurement of the business acquired, determining the total amount of consideration, items included and excluded from cost, treatment of direct and acquisition-related costs, shares issued as part of purchase price) | Accounting for contingent payments (classified as liabilities, classified as equity) | Recognition and measurement of acquired assets and assumed liabilities (valuation allowances, reacquired rights from the acquiree, receivables and loans, restructuring costs, pension and other postretirement benefits, intangibles, accounting for in-process research and development) | Preacquisition contingencies (contingent liabilities – financial and nonfinancial instruments, contingent assets, remeasurement issues) | Excludable transactions (replaced equity-based and outstanding awards, identification and treatment) | Accounting for goodwill and gains (identifying goodwill, accounting requirements for goodwill, treatment of bargain purchase transactions resulting in a gain) | Tax considerations (initial recognition of deferred tax assets and liabilities, treatment of deferred tax benefits recognised subsequent to acquisition) | Provisional initial accounting and subsequent changes in valuation | Identification and treatment of reverse acquisitions | Issues relating to noncontrolling interests (identification, business combinations achieved in stages, the full goodwill method and application to partial acquisitions, step acquisitions – control through two or more investments, step dispositions – disposal of partial interest with control retained, financial statement presentation, earnings per share) | Disclosure requirements | Related amendments to other standards | Effective date and implications | Effect of FAS 157 =i:[Fair Value Measurement] | Differences between the IASB and FASB-issued versions of the new standard. [hide]

2803: Statutory Accounting for Life Insurance Companies
This one-day programme provides an overview of the most important accounting and reporting requirements for life and health insurance companies in accordance with Statutory Accounting Principles (SAP). Course content includes: Overview of the insura... [read more]

2803: Statutory Accounting for Life Insurance Companies
This one-day programme provides an overview of the most important accounting and reporting requirements for life and health insurance companies in accordance with Statutory Accounting Principles (SAP). Course content includes: Overview of the insurance industry | Major transaction cycles of an insurance company | Regulation of insurance companies | Overview of SAP | Flow of annual statement schedules | Accounting and reporting for transactional cycles (including premiums, losses, reinsurance, general expenses, taxation, and investments) | Financial and operating analysis | and Emerging financial and regulatory issues. [hide]

2804: Statutory Accounting for Property and Casualty Insurance Companies
This one-day programme provides an overview of the most important accounting and reporting requirements for property and casualty (P&C) insurance companies in accordance with Statutory Accounting Principles (SAP). Course content includes: Overview o... [read more]

2804: Statutory Accounting for Property and Casualty Insurance Companies
This one-day programme provides an overview of the most important accounting and reporting requirements for property and casualty (P&C) insurance companies in accordance with Statutory Accounting Principles (SAP). Course content includes: Overview of the insurance industry | Major transaction cycles of an insurance company | Regulation of insurance companies | Overview of SAP | Flow of annual statement schedules | Accounting and reporting for transactional cycles (including premiums, losses, reinsurance, general expenses, taxation, and investments) | Financial and operating analysis | and Emerging financial and regulatory issues. [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]

3280: International Public Sector Accounting Standards (IPSAS) Technical Update
This one-day course brings delegates up-to-date with recent and likely future developments of the International Public Sector Accounting Standards (IPSAS). Topics to be covered are finalised in the run-up to the course in order to be as current as po... [read more]

3280: International Public Sector Accounting Standards (IPSAS) Technical Update
This one-day course brings delegates up-to-date with recent and likely future developments of the International Public Sector Accounting Standards (IPSAS). Topics to be covered are finalised in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, this programme concisely covers the latest and pending changes to the IPSAS. Topics include: Recent new IPSAS issuances and amendments | Intangible Assets (IPSAS 31) | Financial Instruments (IPSAS 28, 29 and 30) | Improvements to IPSAS | IPSAS 27 Agriculture | Exposure Drafts | ED 35 Borrowing Costs | ED 41 Accounting for Controlled Entities | Current Discussion Papers | Update on other projects | IFRS Convergence Project | IPSASB’s work programme | Public Sector Conceptual Framework | Service Concession Arrangements | Social Benefits | Guidelines for modifying International Accounting Standards Board Documents | Fiscal Sustainability | Heritage Assets. [hide]

5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (3 días)
Este curso de tres días sirve para conocer en detalle los aspectos técnicos relacionados con el contenido y la aplicación de las normas internacionales de contabilidad aprobadas por el Comité Internacional de Normas Contables. El énfasis es en aquél... [read more]

5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (3 días)
Este curso de tres días sirve para conocer en detalle los aspectos técnicos relacionados con el contenido y la aplicación de las normas internacionales de contabilidad aprobadas por el Comité Internacional de Normas Contables. El énfasis es en aquéllas normas que son clave para las empresas latinoamericanas que son filiales de empresas extranjeras y/o que cotizan en los mercados internacionales de capital. El programa del curso incluye: Presentación de estados financieros y reportes anexos especiales (eventos posteriores a la fecha de balance, pasivos contingentes, eliminación de unidades de negocios, reportes por segmentos de operaciones, financiamientos especiales fuera de balance) | Reconocimiento de ingresos | Reconocimiento y Medición de Activos (propiedades, planta y equipo, inversiones a largo plazo y activos intangibles) incluyendo el tratamiento contable del deterioro de activos y el tratamiento y revelación contable de inversiones en activos mantenidos para su venta | Inventarios | Inversiones en empresas subsidiarias y asociadas | Fusiones de Empresas y consolidación de estados financieros | Arrendamientos | Provisiones para Pasivos especiales (incluyendo prestaciones al personal, como planes de pensiones o seguros médicos) | Pasivos por impuestos diferidos | Reportes trimestrales | Reconocimiento de ingresos por contratos de construcción | Reportes contables por inversiones en empresas de propósitos especiales | Instrumentos financieros, incluyendo el tratamiento contable para instrumentos derivados y para cobertura de riesgos en base a las disposiciones de la NIIF 7 | Contabilidad de Operaciones denominadas en moneda extranjera y conversión de estados financieros expresados en monedas extranjeras a reportes expresados en la moneda local | Problemas Especiales para empresas que adoptan las NIC/NIIF por primera vez | Discusión de desarrollos futuros en las Normas Internacionales de Contabilidad (Agenda de proyectos del Comité Internacional de Normas Contables, Borradores de Normas internacionales en proceso de revisión, pronunciamientos en vías de implementación, adopción obligatoria de las normas internacionales por la Unión Europea y Australia). [hide]

5020: Fundamentos sobre los Principios de Contabilidad en los Estados Unidos (US GAAP) (3 días)
Este curso de 3 días presenta una visión comprensiva de los requisitos mas importantes para la preparación de estados financieros de conformidad con las normas contables de los Estados Unidos e incluye: Presentación de estados financieros (Balance Ge... [read more]

5020: Fundamentos sobre los Principios de Contabilidad en los Estados Unidos (US GAAP) (3 días)
Este curso de 3 días presenta una visión comprensiva de los requisitos mas importantes para la preparación de estados financieros de conformidad con las normas contables de los Estados Unidos e incluye: Presentación de estados financieros (Balance General o estado de posición financiera – incluyendo requisitos para consolidación y entidades de propósitos especiales, Estado de Resultados o de pérdidas y ganancias, reporte sobre operaciones descontinuadas, cambios en la aplicación de principios/correcciones por estimaciones contables/ajustes por errores contables, utilidad comprensiva, Estado del Flujo de Caja, Estado de Cambios en el Capital Contable | Reconocimiento del ingreso (criterios para el reconocimiento y medición, aspectos recientes,para el reconocimeinto de ingresos según FASB y la SEC | Tratamiento de contratos con múltiples entregas | Ingresos pro Servicios | Utilidad por Acción | Inventarios (determinación de su costo, métodos de asignación del costo, valuación subsiguiente) | Combinaciones de Negocios (incluyendo una revisión de la nueva norma ) | Consideraciones de la adquisición , contingencias, asignaciones del costo, plusvalía o crédito mercantil) | Activos Intangibles (reconocimiento y medición) | Investigación Desarrollo, prueba para le determinación de pérdidas de valor | Instrumentos financieros, derivados y contabilidad para la cobertura de riesgos | Activos Fijos (costo inicial, obligaciones en la disposición de activos, erogaciones subsiguientes a la adquisición, depreciación, desmejora o pérdida de valor del activo, presentación, revelación suficiente) | Beneficios al Personal (a corto plazo, pensiones, otros beneficios posteriores al retiro) | Compensaciones en base a las acciones de capital de la empresa. | Activos Financieros (categorías y tratamiento contable) | La opción del Valor Justo | Pasivos financieros | Desarrollos recientes de normas y el impacto del proyecto de codificación de Normas del FASB Se espera que los participantes tengan un conocimeinto previo básico de Contabilidad y de los principios contables emitidos por agencia autorizada, y que terminen el curso con un entendimiento amplio de las normas de contabilidad de US GAAP y con una mejor habilidad para entender los estados financieros preparados conforme a esos principios. Tome en cuenta que con todo, la preparación de estados financieros detallados (incluyendo la revelación de información contable) es una materia compleja que requiere de más entrenamiento. [hide]

5030: Principales Diferencias entre las Normas Internacionales de Contabilidad (NIC / NIIF) y las Normas Contables en los Estados Unidos (US GAAP) (2 días)
Este curso de dos días tiene como propósito revisar las diferencias más comunes entre los principios contables vigentes y aplicables en los Estados Unidos (US GAAP) y las Normas Internacionales de Contabilidad – (NIC / NIIF). El énfasis comparativo... [read more]

5030: Principales Diferencias entre las Normas Internacionales de Contabilidad (NIC / NIIF) y las Normas Contables en los Estados Unidos (US GAAP) (2 días)
Este curso de dos días tiene como propósito revisar las diferencias más comunes entre los principios contables vigentes y aplicables en los Estados Unidos (US GAAP) y las Normas Internacionales de Contabilidad – (NIC / NIIF). El énfasis comparativo cubre los tópicos siguientes: Marco Conceptual | Presentación de estados Financieros | Reconocimiento de Ingresos y Gastos | Métodos de valuación de Inventarios | Tratamiento contable de Propiedades, Planta y Equipos y de activos Intangibles | Pruebas para determinación de pérdidas de valor de los activos | Pasivos | Pasivos derivados de Prestaciones y Beneficios a los Empleados | Partidas del Capital Contable | Instrumentos Financieros, incluyendo el tratamiento contable para instrumentos derivados y coberturas de riesgo | Otras diferencias importantes, así como son los aspectos de la convergencia de los principios contables de Estados Unidos y las normas internacionales NICs incluyendo: Prospectos y calendario del proyecto de convergencia global de los principios de US GAAP con las NIC / NIIF (contabilidad para impuestos, información contable por segmentos, contabilidad para beneficios al personal, fondos de apoyo gubernamentales, etc.) | NIIF 5 sobre el Tratamiento de Activos retenidos para su venta y de la contabilidad relacionada con operaciones descontinuadas | Memoranda para Discusión resultantes de la Segunda Fase del proyecto de Combinaciones por Adquisición o Fusiones de Negocios. [hide]

5040: NIIF para las PYMES (Pequeñas y Medianas Entidades) (2 días)
Este curso de dos días de duración aborda los requerimientos del IASB sobre la aplicación de las NIIF a las PYME (Pequeñas y Medianas Entidades). Se incluye: Alcance de las NIIF para PYME y definición de PYME | Marco conceptual y criterios aceptados ... [read more]

5040: NIIF para las PYMES (Pequeñas y Medianas Entidades) (2 días)
Este curso de dos días de duración aborda los requerimientos del IASB sobre la aplicación de las NIIF a las PYME (Pequeñas y Medianas Entidades). Se incluye: Alcance de las NIIF para PYME y definición de PYME | Marco conceptual y criterios aceptados | Diferencias entre las NIIF completas y las NIIF para PYME | Consolidación, combinaciones de negocios e inversiones en asociadas y negocios conjuntos | Reconocimiento de ingresos | Activos financieros y pasivos financieros | Presentación de estados financieros: Estados financieros ilustrativos y lista de informaciones a revelar | Estado de cambios en el patrimonio neto | Estado de flujo de efectivo | Deterioro de los activos | Instrumentos financieros | Inventarios | Subvenciones del gobierno | Propiedades, planta y equipo | Arrendamientos | Provisiones | Beneficios a los empleados | Impuestos a las ganancias.
Este curso de IASeminars es una formación ideal para prepararse al certificado de las NIIF ofrecido por el Instituto de Contadores Colegiados en Inglaterra y Gales (ICAEW). [hide]

5210: NIIF y US GAAP Contabilidad para Instrumentos Derivados y Coberturas (2 días)
Este curso comprensivo de dos días le proporciona una revisión completa de los requisitos mas importantes para la contabilización y el reporte de instrumentos derivados y de las actividades de cobertura de riesgos según las normas contables de los Es... [read more]

5210: NIIF y US GAAP Contabilidad para Instrumentos Derivados y Coberturas (2 días)
Este curso comprensivo de dos días le proporciona una revisión completa de los requisitos mas importantes para la contabilización y el reporte de instrumentos derivados y de las actividades de cobertura de riesgos según las normas contables de los Estados Unidos (US GAAP: FAS 133) y las normas contables internacionales (NIIF: IAS 39 e IFRS 7). Los temas del curso, presentados a través de ejemplos en registros de diario, información reportada en los estados financieros, estudios de casos, y ejemplos de la práctica incluyen: El contexto de la información financiera y el control contable| Principales actores y participantes en la industria | Instrumentos financieros para coberturas de riesgos | Peligros del mal uso de instrumentos derivados | Importancia del control interno | Diseño de una cobertura efectiva (identificar el riesgo cubierto, seleccionar el instrumento para la cobertura, evaluar la efectividad de la cobertura, documentación y revelación de información) | Pruebas de efectividad (análisis de términos críticos, métodos estadísticos, método compensado de dólares acumulados, método abreviado para evaluación) | Contabilidad de coberturas de riesgo (propósito de la contabilidad de coberturas, cualificación como operación de cobertura, costos y beneficios, alternativas a la contabilidad para coberturas de riesgos) | Clasificación de los tipos de coberturas (coberturas del valor razonable [fair value] de posiciones en activos o pasivos existents, y de compromisos en firme) (coberturas de los flujos de caja derivados de un activo o pasivo existente, transacciones presupuestadas) | Aplicación de la contabilidad para coberturas de riesgo (cobertura del valor razonable [fair value] de una inversión, cobertura del valor razonable de inventarios, cobertura del valor razonable de un compromiso de compra o venta en firme, cobertura del flujo de efectivo de una transacción presupuestada, contabilización de la inefectividad de coberturas, contabilización de una cobertura descontinuada) | Swaps de tasas de interés (aspectos económicos de la operación swap de tasas de interés, swaps de tasas de interés flotante a fijo, swaps de tasas de interés fijo a flotante, calificación para el método corto, bases de swaps) | Cobertura del riesgo de la tasa de interés (el factor tiempo en las operacioens de cobertura, futuros y opciones para tasas de interés, cobertura del flujo de caja en transacciones anticipadas, evaluación de la efectividad de la cobertura, estrategias para la cobertura del riesgo por tasas de interés) | Coberturas de riesgos de cambois en moneda extranjera (coberturas del valor razonable de posiciones en activos y pasivos, coberturas del flujo de efectivo de activos y pasivos, contabilización de inefectividad de las coberturas, estrategias para la cobertura de riesgos en moneda extranjera, cobertura de las inversions netas en empresas u operaciones extranjeras) | Derivados incrustados (definición, identificación y valuación de instrumentos híbridos, el criterio de 'clara y estrechamente vinculados', determinar si la bifurcación es necesaria, pruebas del componente económico dominante) | Asientos de diaro requeridos | Revelación de información y Notas en los Estados Financieros | Comparación entre los principios de Estados Unidos (US GAAP) y las normas internacionales IFRS | Desarrollos mas recientes (La opción del valor razonable , El documento a discusión ED del Comité IASB – Posiciones y partidas expuestas que califican para la Contabilidad por Cobertura de Riesgos Contables, El Boletín del FASB sobre Aspectos de implementación del FAS 133, El escrito para discusión del IASB sobre Valuación a Valor Razonable and y el FAS 157, sobre la revelación de información de los instrumentos derivados y otros desarrollos recientes). [hide]

5741: Contabilidad para bancos y otras entidades financieras de acuerdo con NIC (3 días)
Este curso de tres días especialmente interactivo explora las prácticas y normas internacionales de presentación de información financiera seguidas por bancos y otras instituciones financieras a través del estudio de casos prácticos, ejercicios, mode... [read more]

5741: Contabilidad para bancos y otras entidades financieras de acuerdo con NIC (3 días)
Este curso de tres días especialmente interactivo explora las prácticas y normas internacionales de presentación de información financiera seguidas por bancos y otras instituciones financieras a través del estudio de casos prácticos, ejercicios, modelos de presentación de estados financieros y sesiones abiertas. El curso incluye: Contabilización de créditos a clientes y pérdida por deterioro bajo NIC 39 | Clasificación, reconocimiento, medición y baja de activos financieros de acuerdo con NIC 39| Información a revelar (incluyendo breve comparación con los requerimientos de información a revelar del Pillar 3 de Basilea II) | Presentación de estados financieros (incluyendo modificaciones recientes a la NIC 1 – Información a revelar y estados financieros ilustrativos) | NIIF 1 Adopción por vez primera de las NIIF | Visión general de la contabilización de otros instrumentos financieros según la NIC 39 | Método del interés efectivo | Propiedades, planta y equipo, activos de inversión incluyendo activos recuperados | Reconocimiento de ingresos por comisiones | Breve comparación de las NIIF con los US GAAP | Estados financieros ilustrativos e información a revelar (NIIF y US GAAP) | Discusión de los desarrollos futuros (Borradores, Borradores de interpretaciones, proyectos y agenda del IASB, plan de convergencia y su evolución). Además, mediante explicaciones precisas, trataremos de actualizar sus conocimientos con las materias más recientes y los pronunciamientos futuros que son especialmente relevantes para entidades financieras. [hide]