IFRS and US GAAP Courses in 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 lates... [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 topics. Through the use of case studies, exercises, and SIC & IFRIC Interpretations, the workshop covers: A brief history of IFRS | The GAAP hierarchy (explanation & application) | Balance sheet format and contents | Income statement presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, related parties, accounting policies, discontinued operations) | Cash flow statements | Statement of shareholders’ equity (including presentation alternatives) | 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 | Interest capitalisation | 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 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 balance sheet date | 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). [hide]

1010: IFRS Overview (4-day course)
This four-day course provides a detailed overview of the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: Introduction to IFRS... [read more]

1010: IFRS Overview (4-day course)
This four-day course provides a detailed overview of the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: Introduction to IFRS (2-day course). Delegates may also wish to consider the more expanded Course 1000: IFRS Immersion Workshop (8-day course). The programme covers, through the use of case studies and exercises: Income statement presentation and specific disclosures (revenue recognition, earnings per share, 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 of impairment and assets held for sale | Interest capitalisation | 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 | 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 balance sheet date | 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). [hide]

1020: IFRS Introduction, with US GAAP Comparison (3-day course)
This three-day interactive workshop is a step-by-step overview of the technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The programme is presented using fi... [read more]

1020: IFRS Introduction, with US GAAP Comparison (3-day course)
This three-day interactive workshop is a step-by-step overview of the 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, cash flow statement, related parties, 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 | Contingencies and non-financial liabilities (including those for employee benefits) | Share-based payment | Foreign currency transactions | Investments in associates and joint ventures | Inventories | Overview of business combinations, including a recap of the January 2008 revisions | Consolidated financial statements, including special purpose entities | Financial instruments, including the IFRS 7 disclosure requirements | 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). [hide]

1021: IFRS Overview, with US GAAP Comparison (5-day course)
This five-day interactive workshop is a detailed overview of the technical issues involved in IFRS and a summary of the critical differences between IFRS and US GAAP. The programme is presented ... [read more]

1021: IFRS Overview, with US GAAP Comparison (5-day course)
This five-day interactive workshop is a detailed overview of the technical issues involved in IFRS and a summary of 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 parties, 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 | 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 | Overview of business combinations, including a recap of the January 2008 revisions | Consolidated financial statements, including special purpose entities | Financial instruments, including the IFRS 7 disclosure requirements | 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). [hide]

1030: Introduction to IFRS (2-day course)
This two-day course is an introduction to the technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world exampl... [read more]

1030: Introduction to IFRS (2-day course)
This two-day course is an introduction to the 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 (segment reporting, events after the reporting period, cash flow statement, contingencies, accounting policies, changes in accounting estimates, correction of errors, and discontinued operations) | Revenue recognition | Recognition and measurement of assets (property, plant & equipment and intangible assets) including the accounting treatment of impairment and assets held for sale | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Share-based payment | Inventories | Consolidated financial statements, including special purpose entities | Financial instruments, including the disclosure requirements in IFRS 7 | First-time adoption of IFRS | Discussion of new developments. [hide]

1041: IFRS Accounting for Private Entities (3-day course)
This three-day course examines the IASB requirements for applying IFRS to Private Entities. Topics include: Scope of IFRS for Private Entities (previously known as IFRS for SMEs) and definition ... [read more]

1041: IFRS Accounting for Private Entities (3-day course)
This three-day course examines the IASB requirements for applying IFRS to Private Entities. Topics include: Scope of IFRS for Private Entities (previously known as IFRS for SMEs) and definition of Private Entities | Framework and pervasive principles | Differences between full IFRS and IFRS for Private Entities: Fall-backs to full IFRS | Presentation of financial statements: Illustrative financial statements and disclosure checklist | Statement of income and expenses and retained earnings | Cash flow statement | Revenue recognition | Financial assets and liabilities | Impairment of assets | Inventories | Consolidation, business combinations and investments in associates and joint ventures | Government grants | Property, plant and equipment | Leases | Provisions | Employee benefits | Income taxes | Research and development costs | Overview published by the IASB (Q&A) | Field testing of the proposed IFRS for Private Entities| Current status on the IASB project. [hide]

1081: IFRS Technical Update 2009 (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 prono... [read more]

1081: IFRS Technical Update 2009 (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 final Amendments to existing Standards (includes those effective 2009 or later): IFRS 8 Operating Segments (December 2006, effective January 2009) | Amendment to IAS 23 Borrowing Costs (March 2007, effective January 2009) | Revised IAS 1 Presentation of Financial Statements – comprehensive income (September 2007, effective January 2009) | 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) | Revised IFRS 2 Share-based Payment (January 2008, effective January 2009) | Amendment to IAS 32 Financial Instruments: Presentation, relating to puttable instruments and obligations arising on liquidation (February 2008, effective January 2009) | Annual Improvements Project for 2007 - Amendments to 20 IFRSs (May 2008) | 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) | IFRIC 15: Agreements for the Construction of Real Estate (July 2008, effective January 2009) | IFRIC 16: Hedges of a Net Investment in a Foreign Operation (July 2008, effective October 2008) | Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (July 2008, effective July 2009) | Amendment to IAS 39 for Reclassification of Financial Assets (October 2008, effective July 2008) | IFRIC 17: Distribution of Non-cash Assets to Owners (November 2008, effective July 2009). 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]

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: Prese... [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, and IFRS 7 Financial Instruments: Disclosures. 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 determination of fair values, 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 | Overview of Amendment to IAS 32 on Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Overview of Amendment to IAS 39 on Eligible Hedged Items | Disclosure requirements under IFRS 7 | Considerations for first-time adopters of IFRS | Amendments resulting from the IASB 2007 Improvements Project | Current status of the IASB Discussion Paper on fair value measurements | Overview of the Discussion Paper on financial instruments with characteristics of equity | Overview of the Discussion Paper on reducing complexity in reporting financial instruments. [hide]

1210: IFRS and US GAAP Accounting 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 hedging activities under US GAAP (FAS 133) and IFRS (IAS 39 and ... [read more]

1210: IFRS and US GAAP Accounting 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 hedging activities under US GAAP (FAS 133) and IFRS (IAS 39 and IFRS 7). 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, short-cut 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, qualifying for the short-cut method, 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, 'clearly-and-closely related' criteria, determining if bifurcation is necessary, dominant economic component tests) | Required journal entries | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments (the Fair Value Option, Amendment to IAS 39 on eligible hedged items, US GAAP Statement 133 Implementation Issues, Fair Value Measurement - IASB Discussion Paper and US GAAP Statement 157, FAS 161 Disclosures about Derivative Instruments and Hedging Activities, Overview of the IASB Discussion Paper (March 2008) on reducing complexity in reporting financial instruments, FASB Exposure Draft (June 2008): Accounting for Hedging Activities - an Amendment of FASB Statement 133, and other emerging issues). [hide]

1212: IFRS and US GAAP Accounting for Commodities Hedging
This one-day course provides a comprehensive view of the unique aspects around hedging commodity risk and how to navigate the difficulties in the accounting and reporting requirements for deriva... [read more]

1212: IFRS and US GAAP Accounting for Commodities Hedging
This one-day course provides a comprehensive view of the unique aspects around hedging commodity risk and how to navigate the difficulties in the accounting and reporting requirements for derivatives and hedging activities under US GAAP (FAS 133 and FAS 157) and IFRS (IAS 39 and IFRS 7). Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Background to Commodities Hedging | Understanding the exposure | Potential for hedging | Financial instruments used in hedging | Commodities risk management | Valuing commodity derivatives and the impact of credit | 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, short-cut method) | Best practice in valuing exposures | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments (Fair Value Measurement - IASB Discussion Paper and US GAAP Statement 157, FAS 161 Disclosures about Derivative Instruments and Hedging Activities, Overview of the IASB Discussion Paper (March 2008) on reducing complexity in reporting financial instruments, amendments to IFRS 7 and other emerging issues). [hide]

1225: IFRS and US GAAP Fair Value Accounting (2-day course)
This two-day course explores the measurement of fair value and the impact of the 'Fair Value Option' under both IFRS and US GAAP. The programme covers, through the use of examples and case stud... [read more]

1225: IFRS and US GAAP Fair Value Accounting (2-day course)
This two-day course explores the measurement of fair value and the impact of the 'Fair Value Option' under both IFRS and US GAAP. The programme covers, through the use of examples and case studies: Fair value measurement | New definition of fair value | Fair value hierarchy | Market participant assumptions | Various risks affecting fair value measurements | Measurement of assets and liabilities | Valuation techniques (market-based and non-market based) | Disclosures | Transitional rules | Impact of fair value measurement rules in key areas including: Business combinations and intangibles; Nonmonetary transactions; Long-lived assets held for sale; Pensions and other postretirement benefits; Financial instruments; Asset retirement obligations; Revenue; Impairment testing; Provisions and other liabilities | Fair Value Option for financial instruments | Current status of the IASB Discussion Paper on fair value measurement | Current status of the IASB Exposure Draft on provisions. [hide]

1248: IFRS Business Combinations 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 Separat... [read more]

1248: IFRS Business Combinations 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 Accounting for Taxes, Provisions, Contingencies & Financial Liabilities (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, illust... [read more]

1260: IFRS Accounting for Taxes, Provisions, Contingencies & Financial Liabilities (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 the relevant requirements of IFRS 7 Financial Instruments: Disclosures, the Exposure Draft of IAS 37 resulting from the Business Combinations project, and the current status of the convergence project affecting IAS 12. [hide]

1270: IFRS and US GAAP Accounting for Restructurings and Discontinued Operations
This one-day course includes comprehensive coverage of both IFRS and US GAAP accounting for discontinued operations and restructurings. Topics covered for discontinued operations include: Sco... [read more]

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

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 ... [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 | Business combination recognition requirements | Determining current pension expense and related assets and liabilities | Utilising the ‘corridor’ approach to amortise actuarial gains & losses | Treatment of settlements and curtailments | Other post-employment benefits | Disclosure requirements | Illustrative presentations | Methods available for first-time adopters | Brief comparison to US GAAP. In addition we will bring you up-to-date with recent amendments to IAS 19 due to the Convergence Project and proposed changes to IAS 19 resulting from Phase II of the Business Combinations Project. Programme coverage includes the recent amendment to IAS 19 Actual Gains and Losses, Multi-employer Plans and Disclosures. 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 | IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 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 | Current status of the IASB Discussion Paper on fair value measurement | Overview of the IASB Discussion Paper - Preliminary Views on Amendments to IAS 19 (March 2008) | Brief comparison to US GAAP. [hide]

1285: Actuarial Concepts in Pensions and Employee Benefits
This one-day course includes comprehensive coverage of the elements needed to understand basic actuarial concepts and to link the actuarial report with the accounting principles applied in both ... [read more]

1285: Actuarial Concepts in Pensions and Employee Benefits
This one-day course includes comprehensive coverage of the elements needed to understand basic actuarial concepts and to link the actuarial report with the accounting principles applied in both IFRS (IAS 19) and US GAAP (FAS 87, 88, 132, 158, etc.) and their respective pension and benefit-related disclosures. Course topics, presented through the use of examples, model statements, and case study, include: Actuarial terminology | General actuarial concepts | Actuarial concepts in pensions | Recognising and understanding the differences between defined benefit and defined contribution plans | Actuarial assumptions and other assumptions | Technical aspects of actuarial valuations | Assets | Liabilities | Cost components | Understanding actuarial gains/losses | Understanding the actuarial report and linking the actuarial report with the accounting disclosures. [hide]

1290: IFRS Asset Valuation & 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, i... [read more]

1290: IFRS Asset Valuation & 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 | Current status of the IASB Discussion Paper on fair value measurement. Our expert instructors also explain the Discussion Paper prepared by the staff of the Canadian Accounting Standards Board relating to measurement on initial recognition. This paper evaluates possible measurement bases (historical cost, current cost, fair value, net realisable value, value in use and deprival value) against criteria derived from the IASB Framework, as well as covering developments in finance theory, present value and statistical probability principles, and measurement practices. [hide]

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

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

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 ... [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 =i:[Revenue] | IFRIC 13 =i:[Customer Loyalty Programmes] | IFRIC 15 =i:[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: Meeting 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 disclo... [read more]

1400: Meeting 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 (including 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 judgements | Interim financial reporting | Disclosures in respect of assets and liabilities: Property, plant & equipment, Intangibles, Impairment of assets, Financial assets and liabilities (including hedging, derivatives and requirements in accordance with IFRS 7) | Share capital (including Capital Disclosures required by IAS 1) | Employee benefits | Provisions, | Share-based payment| Income taxes | Specific topics such as First-time adoption of IFRS, Business combinations and consolidation, Segment reporting (IAS 14 and IFRS 8), Earnings per share, Discontinued operations and non-current assets held for sale, Events after the reporting period, Related party transactions, and Foreign currency | Expected future developments relating to presentation and disclosure. [hide]

1405: IFRS Preparation of Cashflow Statements Under IAS 7
This one-day course is a guide through the technical issues involved in preparing and analysing the statement of cash flows under IFRS, with a comparison to US GAAP requirements. The programme ... [read more]

1405: IFRS Preparation of Cashflow Statements Under IAS 7
This one-day course is a guide through the technical issues involved in preparing and analysing the statement of cash flows under IFRS, with a comparison to US GAAP requirements. The programme is intended for both preparers and users of financial statements. The course covers, through the use of case studies and real-world financial statements: Purpose of the statement of cash flows | Reporting requirements and entity applicability | Format of the statement (operating, investing, financing sections) | Cash and cash equivalents (definition, policy requirements) | Treatment of bank overdrafts | Presentation methods (direct & indirect) | Gross and net cash flows (criteria and guidelines for netting) | Classifying cash flows | Allowable alternative treatments (dividends, interest, taxes) | Treatment of foreign currency cash flows | Non-cash investing and financing activities | Asset-related government grants | Cash flows from investments in subsidiaries, associates and joint ventures | Acquisitions and disposals of subsidiaries and other business units | Reporting discontinued operations cash flows | Interim cash flow reporting | Disclosure requirements. [hide]

1500: IFRS First-time Adoption Workshop (2-day course)
This two-day workshop provides a comprehensive look at IFRS 1, First-time Adoption of International Financial Reporting Standards. Using real-world examples, case studies, model financial state... [read more]

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

1570: IFRS Transition 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 ... [read more]

1570: IFRS Transition 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: Introduction to Oil and Gas Accounting (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 GAAP requirements wil... [read more]

1600: Introduction to Oil and Gas Accounting (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 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: nondrilling 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]

1625: IFRS for the Oil & Gas Industry (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 a... [read more]

1625: IFRS for the Oil & Gas Industry (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 and UK 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 minimu... [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 Manufacturing Industries (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 ill... [read more]

1650: IFRS for Manufacturing Industries (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 Telecommunication 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 state... [read more]

1660: IFRS for the Telecommunication 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]

1670: IFRS for the Pharmaceutical Industry (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on pharmaceutical entities. The programme includes case studies and financial statements that ill... [read more]

1670: IFRS for the Pharmaceutical Industry (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on pharmaceutical entities. The programme includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Review of IAS 38 Intangible assets | When to start capitalising internal development costs | How to treat development costs for generics | Expenditures to consider for capitalisation | Treatment of borrowing costs, patent protection costs, etc. | Development of own intellectual property | Treatment of advertising and promotional expenditures | Determining useful economic lives, start of amortisation, methodology | Examples of indefinite-life intangible assets | Impairment indicators | Revenue recognition | Review of IAS 18 and IAS 11 | Upfront payments, royalties, milestones, non-refundable fees, etc. | Gifts | Treatment of long-term research arrangements | Treatment of multi-element collaboration agreements | Co-marketing expenses and income | Inventories | Indicators of impairment | Measuring and recognising impairment losses | Treatment of trial and validation batches | Review of IFRS 2 Share-based Payment (including equity and cash-settled transactions) | Receipt of listed and unlisted shares in exchange for a product, a patent, other goods or services | Presentation issues | Segment reporting | Recently issued standards, interpretations and their impact on pharmaceutical firms | Proposed IFRS changes that will affect the sector | IFRS-US GAAP convergence update | IASB projects and plans of interest to pharmaceutical entities. [hide]

1680: IFRS for the Information Technology (IT) Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on information technology companies. The programme includes case studies and financial statements... [read more]

1680: IFRS for the Information Technology (IT) Sector (2-day course)
This two-day course examines international financial reporting issues in detail and their effect on information technology 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 | Presenting costs by nature or by function | Segment reporting | Long-lived assets | Accounting for property, plant and equipment | Capital and operating leases | Intangible assets | Intellectual property rights | Patent licensing | Research and development | When to start capitalising internal development costs | Which expenditures to consider for capitalisation | Development of own intellectual property | Determining useful economic lives, start of amortisation, methods, etc. | Examples of indefinite-life intangible assets | Impairment indicators and accounting for impairment | Inventory | Indicators of impairment | Measuring and recognising impairment losses | Accounting for impairment | Financial assets and liabilities | Categories of financial assets and accounting methodology by type | Hedge accounting | Treatment of equity method investments | Debt vs. equity identification and reporting | Provisions and contingencies | Warranties | Intellectual property infringement indemnification | Litigation | Restructuring charges | Other provisions and contingencies | Revenue recognition issues | Allowances and discounts | Price protection | Right of return | Shipping charges | Other current revenue issues | Employee compensation including equity incentive plans | Short-term compensation | Pension measurement, recognition and reporting | Share-based payment | Expenditure issues | Cooperative advertising | Vendor payments | Acquisitions | Identification and treatment of goodwill | Acquisition of development-stage technologies | Overview of the new business combinations standard | Upcoming issues | IT relevant Exposure Drafts | IFRS-US GAAP convergence update | IASB projects and plans. [hide]

1691: International Accounting for Not-for-Profit Entities (3-day course)
This three-day course examines international financial reporting issues in detail and their effect on not-for-profit (non-profit) entities. The programme includes case studies and financial stat... [read more]

1691: International Accounting for Not-for-Profit Entities (3-day course)
This three-day course examines international financial reporting issues in detail and their effect on not-for-profit (non-profit) entities. The programme includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Financial statement presentation and disclosure issues | Consolidation requirements | Financial statement requirements | Reporting by function and by nature | Temporarily restricted, permanently restricted and unrestricted assets | Discontinued operations | Commitments and contingencies | Grant disclosures | Cash and cash equivalents (components, policy, classification) | Receivables (membership, allowance for bad debts, contributions, other) | Inventory (cost components, valuation methods, accounting for impairment) | Long-lived assets (costs to capitalise, depreciation and useful lives, special treatment assets, held for sale assets, accounting for impairment, website development, capital and operating leases) | Financial assets and liabilities (categories of financial assets and accounting methodology by type, financial liability accounting, disclosures) | Revenue | Public support, (direct and indirect) | Contributions (pledges, donated materials and services, special events and membership dues) | 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) | Membership development | Operations | Direct and indirect costs | Joint costs allocation | Indirect costs allocation (methods and rates) | Excess benefits transactions | Functional expense classification | Defining and documenting programmatic expenses | Employee compensation (short-term compensation , pension measurement, recognition and reporting, other post-retirement benefits, disclosures) | 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 (churches, service clubs, libraries, museums, performing arts organizations, public broad casting systems) | Importance of budgets to not-for-profits | Analysing the financial health of not-for-profit entities | Differences between cash-based and accrual-based accounting. [hide]

1700: IFRS for the Energy Industry (2-day course)
This two-day course examines in detail international accounting issues and their effect on energy companies. Topics, presented through the use of case studies, examples, exercises, and illustrat... [read more]