IFRS Training Courses in the USA

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1000: IFRS Immersion Workshop (8 days)

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

1000: IFRS Immersion Workshop (8 days)

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

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

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1010: IFRS Fundamentals (4 days)

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

1010: IFRS Fundamentals (4 days)

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

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

Also included are discussions of:

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

Further topics in the course are:

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

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

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

[hide]

1015: IFRS Fundamentals with US GAAP Comparison (5 days)

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

1015: IFRS Fundamentals with US GAAP Comparison (5 days)

This five-day interactive workshop examines in detail the technical issues involved in IFRS and summarizes the critical differences between IFRS and US GAAP. The program 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 for 35 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			This IASeminars training course is an ideal part of your preparation for the IFRS Certificate offered by The Institute of Chartered Accountants in England and Wales (ICAEW).
			The American Institute of Certified Public Accountants has teamed up with IASeminars to offer CPAs and other financial professionals a comprehensive range of IFRS training solutions.

[hide]

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

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

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

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

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

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

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

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

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

[hide]

1029: Major IFRS and Chinese GAAP Differences (2 days)
This two-day workshop provides an in-depth review and illustration of the critical differences between Chinese GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences in: ... [read more]

1029: Major IFRS and Chinese GAAP Differences (2 days)
This two-day workshop provides an in-depth review and illustration of the critical differences between Chinese GAAP, US GAAP and IFRS. Course topics, presented using real-world financial statements and extensive examples, include the differences 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 program and include: Update on Chinese GAAP and IFRS convergence | 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. [hide]

1030: IFRS Basics (2 days)

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

• Financial statement presentation and... [read more]

  27-28 Sep 2010	Atlanta, USA	Details & Registration
  26-27 Oct 2010	Chicago, USA	Details & Registration
  29-30 Nov 2010	Dallas, USA	Details & Registration
  4-5 Jan 2011	Las Vegas, USA	Details & Registration
  12-13 May 2011	Houston, USA	Details & Registration
  18-19 Aug 2011	Denver, USA	Details & Registration
  19-20 Sep 2011	New York City, USA	Details & Registration
  17-18 Oct 2011	Atlanta, USA	Details & Registration
  14-15 Nov 2011	Washington DC, USA	Details & Registration

  
  

1030: IFRS Basics (2 days)

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

• Financial statement presentation and specific disclosure requirements (operating segments, events after the reporting period, statement of cash flows, related parties, 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 and other liabilities (including employee benefits)
• Share-based payment
• Consolidated financial statements, including Special Purpose Entities
• Financial instruments
• Discussion of new developments

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			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 days)

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 program is presented using financial statements, case studies, and extensive... [read more]

1035: IFRS Basics with US GAAP Comparison (3 days)

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 program 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).

			CFA Institute has approved this program for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			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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1082: IFRS Technical Update (2 days)

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

1082: IFRS Technical Update (2 days)

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

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

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

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

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1208: IFRS for Derivatives and Hedging (2 days)
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 days)
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 this course has not been designed to cover US GAAP hedge accounting issues). 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.

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

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1225: IFRS and US GAAP Fair Value Accounting (2 days)
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 program covers, through the use of examples and case studies: Fair value measurement | Definition of fair value | F... [read more]

1225: IFRS and US GAAP Fair Value Accounting (2 days)
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 program covers, through the use of examples and case studies: Fair value measurement | 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 Exposure Draft on fair value measurement | Current status of the IASB Exposure Draft on measurement of liabilities in IAS 37. [hide]

1231: IFRS Business Combinations (M&A) (2 days)
This two-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. Topics related to business combina... [read more]

1231: IFRS Business Combinations (M&A) (2 days)
This two-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. Topics related to business combinations, presented through the use of practical examples, exercises, and case studies, include: Determining control | Identifying the acquirer | Determining the acquisition date | Determining the cost of the acquisition (or consideration transferred) | Application of the purchase method of accounting | Contingent and deferred consideration | Recognition and measurement of assets acquired and liabilities assumed (including identification of intangibles) | Accounting for contingent liabilities and indemnification assets | Tax considerations | Provisional initial accounting | Step acquisitions | Goodwill and impairment testing | Reverse acquisitions | Accounting for business acquisitions effected through newly established companies | Common control transactions | Accounting for transactions with non-controlling (minority) interests | Significant amendments resulting from the revised IFRS 3 issued January 2008, with effective date 1 July 2009. Related topics regarding consolidations and preparation of group financial statements include: Accounting for non-controlling (minority) interests | Accounting for written puts, forwards and calls on subsidiary’s shares | Presentation and disclosure. [hide]

1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Based Payments (2 days)
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 days)
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 | Utilizing the ‘corridor’ method to amortize 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 proposals for amendments to IAS 19 (ED/2010/3 Defined Benefit Plans: proposed amendments to IAS 19) 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 Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions (June 2009, effective January 2010)| Amendment to IFRS 2 concerning amendments for vesting conditions and cancellations (January 2008, effective January 2009) | Brief comparison to US GAAP. [hide]

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

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

1400: IFRS Disclosure and Presentation Requirements (2 days)
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 days)
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 program to enhance and reinforce learning. Course topics include: Presentation of the statement of financial position, statement of comprehensive income, statement of cash flows and statement of changes in equity | Disclosure of financial risk and policies of risk management | 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 hedge accounting) | 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, 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.

			CFA Institute has approved this program for 14 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			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 days)
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 program combines theoretical learning with practical information on applica... [read more]

1570: IFRS Implementation for United States Corporations (3 days)
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 program 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; 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; De-recognition of financial assets and financial liabilities; Hedge accounting; and Non-controlling interests | Strategies for the use of voluntary exemptions including: Business combinations; fair value and 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 recognized 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; Borrowing costs; Transfers of assets from customers; Extinguishing financial liabilities with equity | 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. 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 program includes discussion of real-world experiences in transitioning to IFRS and answers to implementation questions.

			CFA Institute has approved this program for 21 credit hours. Please use promotion code "CFACPE" when booking, to ensure that CE credit for your participation will be automatically recorded in your CE Diary.
			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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1600: Oil & Gas Accounting Fundamentals (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analyzes that relate specifically to the oil and gas industry. Both IFRS and US/Canadian GAAP requirements will be considered. Case studies, financial report... [read more]

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

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

1605: IFRS for the Oil & Gas Sector (2 days)
This two-day course focuses on the specific accounting and reporting requirements for extractive industries (Oil & Gas). Topics, presented through the use of practical examples and illustrative financial statements, include: IFRS 6 Exploration for and Evaluation of Mineral Resources | Cost elements of exploration and evaluation assets | Initial and subsequent measurement of exploration and evaluation assets | Changes in accounting policies | Classification of assets as property, plant and equipment vs. intangible | Disclosure requirements | Transitional provisions | IAS 16 Property, Plant and Equipment | Provisions for dismantling and restoration costs | IAS 36 Impairment of Assets | IAS 38 Intangible Assets | Depreciation and amortization rules | Update on the IASB’s Discussion Paper on extractive activities | Overview of US/Canadian GAAP guidance for extractive industries | Hedge accounting | Practical examples and illustrative financial statements. [hide]

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

1626: IFRS for the Minerals and Mining Sector (3 days)
This three-day course focuses on the accounting standards, corporate reporting and financial analysis that relate specifically to the minerals and mining sector. The program details the minimum standards, recommendations and guidelines for public reporting of Exploration Results, Mineral Resources and Mineral Reserves as well as the minimum standards, recommendations and guidelines for the valuation of mineral assets. IFRS as well as US, UK and Canadian GAAP requirements are considered. Case studies, financial reports, and financial disclosures from real-world mining and mining exploration companies are used throughout the program to enhance and reinforce learning. Topics covered by means of tutorials, practical examples and illustrations from published financial statements include: Distinctive features of the minerals and mining industry | Summary of accounting issues in the industry | IASB’s Discussion Paper on extractive activities | Exploration and evaluation (IFRS 6 Exploration for and Evaluation of Mineral Resources, full cost accounting, successful efforts accounting) | Property, plant and equipment | Impairment of assets | Decommissioning costs and site restoration | Joint ventures | Production sharing agreements, including internal accounting and external financial reporting issues | Reserves and other disclosures | Hedge accounting | Selecting and amending accounting policies | Comparison between IFRS and US, UK and Canadian GAAP | Worked examples and opportunities for discussion| Corporate reports | Financial analysis. [hide]

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

1660: IFRS for the Telecommunications Sector (2 days)
This two-day course examines international financial reporting issues in detail and their effect on telecommunication entities (telecoms). The program includes case studies and financial statements that illustrate the real-world application of financial reporting requirements. Topics include: Internally generated software | Telecommunication licenses | 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 telecommunication 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 days)
This three-day course covers the application of international financial reporting standards to the not-for-profit (non-profit) sector. The program includes case studies and financial statements that illustrate the real-world application of significan... [read more]

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

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

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

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

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

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

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

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

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

1801: IFRS for the Insurance Industry (2 days)
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 days)
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]

1803: Statutory Accounting for Life Insurance Companies
This one-day program 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 insuranc... [read more]

1803: Statutory Accounting for Life Insurance Companies
This one-day program 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]

1804: Statutory Accounting for Property and Casualty Insurance Companies
This one-day program 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 ... [read more]

1804: Statutory Accounting for Property and Casualty Insurance Companies
This one-day program 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]

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 behavior | 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 | Organizational 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 days)

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 days)

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).

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

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1865: Understanding IFRS Financial Statements (2 days)
Financial statements provide essential information about the performance of a business and the quality of its management. The ability to analyze and interpret financial statements is a core skill for many users. Developing the ability to identify and... [read more]

1865: Understanding IFRS Financial Statements (2 days)
Financial statements provide essential information about the performance of a business and the quality of its management. The ability to analyze and interpret financial statements is a core skill for many users. Developing the ability to identify and focus on crucial issues is the goal. This two-day course, aimed at non-accountants, 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 U.S. 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 U.S. 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. [hide]

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

2003: US GAAP Essentials (3 days)
This three-day course provides a detailed overview of the technical issues faced in producing US GAAP financial statements. The program 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 | Capitalization of interest | Asset retirement obligations | Assets held for sale | Non-monetary 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]

2080: US GAAP Technical Update 2010
This course offers 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. Inc... [read more]

2080: US GAAP Technical Update 2010
This course offers 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 finalized 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. The course also highlights joint projects being pursued by the Financial Accounting Standards Board and the International Accounting Standards Board as part of their convergence and improvements agenda. In 2008 the US Securities and Exchange Commission (SEC) abolished the requirement for foreign registrants to reconcile their financial statements to US GAAP if they file under IFRS. In February 2010 the SEC confirmed its support for a single set of global accounting standards and nominated IFRS as best placed to fulfill that role. It has instituted a ‘Work Plan’ that will lead to a decision in 2011 about mandatory application of IFRS for US domestic registrants. Technical update topics include: Financial Reporting Improvements Project | Financial Statement Presentation | Revenue Recognition – Multiple Deliverables (ASU 2009-13) and Revenue Arrangements That Include Software Elements (ASU 2009-14) | Joint Revenue Project with IASB | Fair Value Measurements | Improving Disclosures About Fair Value Measurements (ASU 2010-06) | Measuring Liabilities at Fair Value (ASU 2009-05) | Measurement and Classification of Financial Instruments | Consolidations and Variable Interest Entities (ASU 2009-17) | Loss Contingencies | Subsequent Events (ASU 2010-09) | Going Concern | Non-GAAP Measures | Updates on XBRL | Climate Change Disclosures (SEC interpretive release) | Reporting Uncertain Tax Positions (IRS proposals) | Convergence Updates and SEC’s Work Plan | GAAP for Private Entities including IFRS for SMEs | Accounting Consequences of Health Care Reform (ASU 2010-12) | Other Current Standards, Exposure Drafts and Projects. [hide]

2200: US GAAP Accounting for Derivatives and Hedging (2 days)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under US GAAP. Course topics, presented through model journal entries, financial statement disclosur... [read more]

2200: US GAAP Accounting for Derivatives and Hedging (2 days)
This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under US GAAP. Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Introduction to derivatives and hedging | Designing effective hedges | Required journal entries | Disclosures and notes to the financial statements | Hedging designations and effectiveness tests | Hedge accounting for cash flow hedges, fair value hedges, and foreign exchange hedges | Techniques for identifying and valuing embedded derivatives | Scope exclusions | Qualifying for the short-cut method for determining hedge effectiveness for interest rate swaps | Comparisons between US GAAP and IFRS | Recent developments and pending issuances | Reporting and control environment. [hide]

2295: US GAAP Accounting for Property, Plant and Equipment
This one-day course provides an in-depth review of the US GAAP accounting and disclosure requirements relating to property, plant and equipment. Our expert instructors explain and illustrate the technical and practical issues that may arise when acc... [read more]

2295: US GAAP Accounting for Property, Plant and Equipment
This one-day course provides an in-depth review of the US GAAP accounting and disclosure requirements relating to property, plant and equipment. Our expert instructors explain and illustrate the technical and practical issues that may arise when accounting for such assets, including: Definition of property, plant and equipment items | Recognition and measurement guidance | Components of cost | Non-monetary exchange transactions | Transactions with a trade-in component | Contributed assets | Assets purchased with related debt | Lump-sum purchase of a group of assets | Land and buildings purchased together | Buildings to be demolished | Treatment of excess costs | Guidance on capitalizing construction overheads | Interest capitalization | Asset retirement obligations | Treatment of costs subsequent to acquisition | Accounting policy and minimum capitalization guidance | Cost of items to treat environmental contamination | Asset retirement costs incurred from asset use | Allowed interim reporting methods for major maintenance | Depreciation | Non-depreciable assets | Allowed depreciation methods | Depreciation base and salvage value | Estimated lives | Accounting for changes in estimates | Accounting for changes in depreciation methods | Depreciating asset components | Guidance on applying group and composite depreciation | Start of depreciation | Idle assets and facilities | Fully depreciated assets | Accounting guidance for special situations | Use of replacement appropriations and reserves | Provisions for renewal | Techniques for short-lived, low-cost assets (tools, dies, utensils, etc.) | Accounting for returnable containers | Treatment of spare parts | Cash flow hedges of property, plant and equipment purchases | Amortization of leasehold improvements | Property held for future development | Accounting for income-producing property | Acquisition through foreclosure | Impairment | Impairment triggers | Recoverability testing | Measuring impairment | Asset groups | Recognizing and allocating impairment losses | Assets held for sale | Criteria for classification | Valuation | Re-classifications | Disposal groups and discontinued operations | Asset disposals | Treatment of composite depreciation disposals | Dispositions for consideration other than cash | Exchanges | Treatment of involuntary asset losses | Types of involuntary events (condemnation, expropriation, etc.) | Events leading to gain or loss recognition | Events without gain recognition | FAS 157 Fair Value Measurement | Balance sheet presentation | Disclosures | Latest pronouncements, including EITF 07-6 Accounting for the sale of real estate subject to a buy-sell clause. [hide]

2400: Management's Discussion & Analysis of Financial Statements (MD&A) - A Workshop (2 days)
This two-day course focuses on understanding the requirements of, learning to prepare, and analyzing Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A). Illustrations and exercises are used throughout the pro... [read more]

2400: Management's Discussion & Analysis of Financial Statements (MD&A) - A Workshop (2 days)
This two-day course focuses on understanding the requirements of, learning to prepare, and analyzing Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A). Illustrations and exercises are used throughout the program to enhance and reinforce learning. Course topics include: Regulatory background | MD&A objectives and components | Developing the MD&A (mandatory disclosures, key financial and non-financial performance measures, dealing with trends, commitments, events, and uncertainties, critical accounting estimates, discussion and analysis of operating results and cash flows, determining what does not require disclosure) | Data evaluation (determination of materiality, dealing with uncertainties, identifying trends, required assessments - likelihood, consequences, disclosure rules) | Overall presentation of the MD&A (sequence, executive overview, headings, materiality prominence, SEC recommendation – applying the ‘layered’ approach, views on duplication, using language and formats, single location versus fragmentation, preparing and presenting analysis) | Interpretive guidance | Liquidity (depth of discussion, impact of trends/demands/commitments/events/uncertainties, anticipated funding requirements, short term and long term disclosure requirements) | Capital resources (favorable or unfavorable material trends, changes in the mix and relative cost, equity, debt and off-balance sheet financing arrangements) | Relationship between liquidity and capital (individual considerations, integrated disclosures) | Off-balance sheet arrangements (designated section rule, tabular format, relationship to cash requirements discussion) | Cash flows and cash management (resources and uses, treatment of debt covenants and potential breaches, operating cash flows discussion and analysis, segments/consolidation and foreign operation considerations, financing cash flows) | Trading activities that include non-exchange traded contracts accounted for at fair value | Effects of transactions with related and certain other parties | Critical accounting estimates | Safe harbor rules | Lessons from SEC enforcement actions | Quarterly reporting | Considerations for foreign private issuers | IASB Discussion Paper Management Commentary. [hide]

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

3200: Overview of International Public Sector Accounting Standards IPSAS (3 days)
The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve. Furthermore, International Public Organizations increasingly use the IPSASs as a reference for their Financial Statements. Organizations such the European Communities, the OECD issue Financial Statements based upon the IPSASs. This three-day course provides a comprehensive overview of the most important requirements for understanding and applying International Public Sector Accounting Standards (IPSAS). The program includes: Introduction to IPSAS | Sources of guidance | Reporting and disclosure (IPSAS 1 Presentation of Financial Statements, IPSAS 2 Cash Flow Statements, IPSAS 3 Net Surplus or Deficit for the Period, Fundamental Errors and Changes in Accounting Policies, IPSAS 14 Events After the Reporting Date) | Non-current Assets (IPSAS 17 Property, Plant and Equipment, IPSAS 16 Investment Property, IPSAS 5 Borrowing Costs, IPSAS 31 Intangible Assets, IPSAS 21 & 26 Impairment of Non-Cash-Generating & Cash-Generating Assets) | Revenues and Related Costs (IPSAS 9 Revenue from Exchange Transactions, IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers), IPSAS 12 Inventories) | Liabilities & Expenses (IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets, IPSAS 25 Employee Benefits) | Financing and Financial Instruments (IPSAS 13 Leases, IPSAS 4 The Effect of Changes in Foreign Exchange Rates, IPSAS 28, 29 and 30 Financial Instruments Presentation, Measurement and Recognition and Disclosure) | Consolidations & Strategic Investments (IPSAS 6 Consolidated Financial Statements and Accounting for Controlled Entities, IPSAS 7 Accounting for Investments in Associates, IPSAS 8 Financial Reporting of Interests in Joint Ventures) | Other Presentation & Disclosure Standards (IPSAS 18 Segment Reporting, IPSAS 20 Related Party Disclosures, IPSAS 24 Presentation of Budget Information in Financial Statements, IPSAS 22 Disclosure of Financial Information about the General Government Sector,) | Transitioning to the accrual basis of accounting | Expected future developments. [hide]

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 finalized 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 finalized in the run-up to the course in order to be as current as possible. Using examples and case studies for illustration, this program 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 program | Public Sector Conceptual Framework | Service Concession Arrangements | Social Benefits | Guidelines for modifying International Accounting Standards Board Documents | Fiscal Sustainability | Heritage Assets. [hide]

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

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

5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (3 días)
Este curso de tres días proporciona un detallada visión de los principales aspectos técnicos que se enfrentan para la preparación de Estados Financieros de acuerdo con NIIF.. El programa cubre, a través del uso de casos y ejercicios entre otros los... [read more]

5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (3 días)
Este curso de tres días proporciona un detallada visión de los principales aspectos técnicos que se enfrentan para la preparación de Estados Financieros de acuerdo con NIIF.. El programa cubre, a través del uso de casos y ejercicios entre otros los siguientes temas:

• Estado de Resultados Integral - presentación y revelaciones específicas (reconocimiento de ingresos, ganancias por acción, información por segmentos, operaciones descontinuadas, partes relacionadas, políticas contables)
• Estado de Flujo de Efectivo
• Estado de Situación Financiera, incluyendo el reconocimiento y medición de activos (propiedad, planta & equipos, activos intangibles, inventarios, propiedades de inversión y el tratamiento contable de desvalorizaciones)
• Presentación y medición de Ganancias por acción
• Estimaciones Contables y errores

También se incluye la discusión de:

• Provisiones/pasivos no-financieros (incluyendo aquellos por beneficios a empleados) y otras deudas
• Arrendamientos
• Impuesto a las Ganancias o la Renta
• Combinaciones de negocios y estados financieros consolidados, incluidos entes de cometido específico
• Inversiones en asociadas y negocios conjuntos
• Instrumentos Financieros, incluyendo el tratamiento de derivados & contabilidad de coberturas
• Transacciones en moneda extranjera y conversión de operaciones extranjeras
• Hechos posteriores al cierre del ejercicio
• Revelación sobre partes relacionadas
• Reportes financieros intermedios

Otros temas del curso son:

• Adopción de las NIIF por primera vez
• Discusión de desarrollos futuros (Borradores de Normas e Interpretaciones, Papeles de Discusión, Proyectos y Agenda del IASB).

  El curso 5010: Fundamentos sobre las Normas Internacionales de Contabilidad (NIIF/NIC) es el más popular entre los cursos de NIIF en lengua Española.

  			Esta formación de IASeminars es ideal para su preparación para el Certificado NIIF ofrecidos por el Instituto de Contadores Colegiados de Inglaterra y Gales (ICAEW).
  			El Instituto Americano de Contadores Públicos se ha asociado con IASeminars para ofrecer a contadores y otros profesionales financieros una gama completa de soluciones en formación NIIF.

  [hide]

  13-15 Dec 2010

  Miami, USA

  Details & Registration

  
  

5011: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (4 días)
Este curso de cuatro días proporciona un detallada visión de los principales aspectos técnicos que se enfrentan para la preparación de Estados Financieros de acuerdo con NIIF. El programa cubre, a través del uso de casos y ejercicios entre otros lo... [read more]

5011: Fundamentos sobre las Normas Internacionales de Contabilidad (NICs / NIIF) (4 días)
Este curso de cuatro días proporciona un detallada visión de los principales aspectos técnicos que se enfrentan para la preparación de Estados Financieros de acuerdo con NIIF. El programa cubre, a través del uso de casos y ejercicios entre otros los siguientes temas:

• Estado de Resultados Integral - presentación y revelaciones específicas (reconocimiento de ingresos, ganancias por acción, información por segmentos, operaciones descontinuadas, partes relacionadas, políticas contables)
• Estado de Flujo de Efectivo
• Estado de Situación Financiera, incluyendo el reconocimiento y medición de activos (propiedad, planta & equipos, activos intangibles, inventarios, propiedades de inversión y el tratamiento contable de desvalorizaciones)
• Presentación y medición de Ganancias por acción
• Estimaciones Contables y errores

También se incluye la discusión de:

• Provisiones/pasivos no-financieros (incluyendo aquellos por beneficios a empleados) y otras deudas
• Arrendamientos
• Impuesto a las Ganancias o la Renta
• Combinaciones de negocios y estados financieros consolidados, incluidos entes de cometido específico
• Inversiones en asociadas y negocios conjuntos
• Instrumentos Financieros, incluyendo el tratamiento de derivados & contabilidad de coberturas
• Transacciones en moneda extranjera y conversión de operaciones extranjeras
• Hechos posteriores al cierre del ejercicio
• Revelación sobre partes relacionadas
• Reportes financieros intermedios

Otros temas del curso son:

• Adopción de las NIIF por primera vez
• Discusión de desarrollos futuros (Borradores de Normas e Interpretaciones, Papeles de Discusión, Proyectos y Agenda del IASB).

  El curso 5011: Fundamentos sobre las Normas Internacionales de Contabilidad (NIIF/NIC) es el más popular entre los cursos de NIIF en lengua Española.

  			Esta formación de IASeminars es ideal para su preparación para el Certificado NIIF ofrecidos por el Instituto de Contadores Colegiados de Inglaterra y Gales (ICAEW).
  			El Instituto Americano de Contadores Públicos se ha asociado con IASeminars para ofrecer a contadores y otros profesionales financieros una gama completa de soluciones en formación NIIF.

  [hide]

  14-17 Jun 2011	Miami, USA	Details & Registration
  6-9 Dec 2011	Miami, USA	Details & Registration

  
  

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.

			Esta formación de IASeminars es ideal para su preparación para el Certificado NIIF ofrecidos por el Instituto de Contadores Colegiados de Inglaterra y Gales (ICAEW).
			El Instituto Americano de Contadores Públicos se ha asociado con IASeminars para ofrecer a contadores y otros profesionales financieros una gama completa de soluciones en formación NIIF.

[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]