Search Results

126 courses were found

Quick links

• 1000: IFRS Comprehensive Workshop (8-day course)
• 1010: IFRS Immersion (4-day course)
• 1020: IFRS Overview, with US GAAP Comparison (3-day course)
• 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
• 1030: IFRS Overview (2-day course)
• 1040: IFRS Accounting for Private Entities (2-day course)
• 1080: IFRS Technical Update
• 1201: IFRS Financial Instruments Workshop (2-day course)
• 1203: IFRS Accounting for Financial Instruments (2-day course)
• 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day co...
• 1212: IFRS and US GAAP Accounting for Commodities Hedging
• 1225: IFRS and US GAAP Fair Value Accounting (2-day course)
• 1230: IFRS Business Combinations Accounting Workshop (2-day course)
• 1235: IFRS Business Combinations - Implementing the New Standard
• 1245: IFRS Consolidations Workshop (2-day course)
• 1248: IFRS Business Combinations and Consolidations (3-day course)
• 1260: IFRS Accounting for Taxes, Provisions, Contingencies & Financial ...
• 1270: IFRS and US GAAP Accounting for Restructurings and Discontinued O...
• 1280: IFRS Accounting for Pensions, Other Employment Costs & Share-Base...
• 1285: Actuarial Concepts in Pensions and Employee Benefits
• 1290: IFRS Asset Valuation & Impairment (2-day course)
• 1295: IFRS Accounting for Property, Plant and Equipment
• 1300: IFRS and US GAAP Valuation of Brands and Other Intangible Assets
• 1310: IFRS and US GAAP Revenue Recognition
• 1400: Meeting IFRS Disclosure and Presentation Requirements (2-day Work...
• 1405: IFRS Preparation of Cashflow Statements Under IAS 7
• 1500: IFRS First-time Adoption Workshop (2-day course)
• 1550: IFRS Transition for Canadian Corporations (3-day course)
• 1570: IFRS Transition for United States Corporations (3-day course)
• 1600: Introduction to Oil and Gas Accounting (3-day course)
• 1605: IFRS Accounting for Extractive (Oil & Gas, Mining) Industries (2-...
• 1610: IFRS Oil & Gas Accounting Workshop
• 1615: Mgt. Accounting and Production Sharing Agreements for the Oil & G...
• 1620: IFRS and US GAAP Joint Venture Accounting for the Oil & Gas Indus...
• 1625: IFRS for the Oil & Gas Industry (3-day course)
• 1650: IFRS for Manufacturing Industries (2-day course)
• 1660: IFRS for the Telecommunication Sector (2-day course)
• 1670: IFRS for the Pharmaceutical Industry (2-day course)
• 1680: IFRS for the Information Technology (IT) Sector (2-day course)
• 1690: International Accounting for Not-for-Profit Entities (2-day cours...
• 1700: IFRS for the Energy Industry (2-day course)
• 1710: IFRS for the Real Estate Sector (2-day course)
• 1721: IFRS for the Agricultural Industry (2-day course)
• 1731: IFRS and US GAAP for the Construction Industry (2-day course)
• 1740: IFRS Accounting for Banks and Other Financial Institutions (2-day...
• 1750: Introduction to IFRS for the Public Sector (3 day course)
• 1760: IFRS and US GAAP for the Airline Industry (2-day course)
• 1770: IFRS and US GAAP for the Health Care Sector (2-day course)
• 1800: IFRS and US GAAP for the Insurance Industry (3-day course)
• 1801: IFRS for the Insurance Industry (2-day course)
• 1810: IASB Project on Insurance Contracts - Phase II
• 1850: IFRS - An Executive Briefing
• 1860: Adopting IFRS - An Overview for Analysts (2-day course)
• 1870: IFRS – An Overview for Investor Relations Officers (2-day course)...
• 1880: IFRS - An Overview for Lawyers (2-day course)
• 1890: IFRS - An Overview for Investment Bankers (2-day course)
• 2000: US GAAP Comprehensive Workshop (8-day course)
• 2005: US GAAP Immersion Workshop (5-day course)
• 2010: US GAAP Immersion (4-day course)
• 2030: US GAAP Overview (2-day course)
• 2080: US GAAP Technical Update
• 2200: US GAAP Accounting for Derivatives and Hedging (2-day course)
• 2230: US GAAP Business Combinations (M&A)
• 2235: US GAAP Business Combinations - Implementing the New Standard (2-...
• 2280: US GAAP Accounting for Pensions (2-day course)
• 2295: US GAAP Accounting for Property, Plant and Equipment
• 2400: Management's Discussion & Analysis of Financial Statements (MD&A)...
• 2410: US GAAP Earnings per Share and Earnings Management
• 2800: US GAAP Accounting for Insurance Companies (2-day course)
• 2801: US GAAP Accounting for Life Insurance Companies (2-day course)
• 2802: US GAAP Accounting for Non-Life Insurance Companies (2-day course...
• 2803: Statutory Accounting for Life Insurance Companies
• 2804: Statutory Accounting for Property and Casualty Insurance Companie...
• 3000: Comparison of US GAAP with IFRS (2-day course)
• 3030: Overview of Major IFRS & US GAAP Differences
• 3110: Comparison of IFRS with Canadian GAAP (2-day course)
• 3120: Comparison of IFRS with Greek GAAP (2-day course)
• 3130: Comparison of IFRS with UK GAAP
• 3140: Comparison of IFRS with US & Indian GAAP (2-day course)
• 3150: Comparison of IFRS with US & Chinese GAAP (3-day course)
• 3200: Overview of International Public Sector Accounting Standards IPSA...
• 3280: International Public Sector Accounting Standards (IPSAS) Technica...
• 3290: Governmental Accounting/Public Sector Accounting – A Management P...
• 3301: Transition to the Accrual Basis of Accounting for Government Enti...
• 4000: Overview of SEC Financial Reporting Requirements
• 4005: SEC Reporting Update
• 4100: Review of Sarbanes-Oxley Requirements
• 4105: Sarbanes-Oxley Section 404: Internal Control over Fin'l. Reportin...
• 4110: Sarbanes-Oxley Section 404: Internal Control over Finl. Reporting...
• 4200: Detecting and Investigating Financial Statement Fraud (2-day cour...
• 5010: Introducción a las Normas Internacionales de Contabilidad (NICs /...
• 5020: Introducción a los Principios de Contabilidad Generalmente Acepta...
• 5030: Principales Diferencias entre las Normas Internacionales de Conta...
• 5040: NIIF para las PYME (Pequeñas y Medianas Empresas)
• 5080: NIIF Actualización Técnica
• 5100: La transición a las NIIF - Workshop (Curso de 2 días)
• 5200: NIIF Contabilización de Instrumentos Financieros - Nivel I
• 5205: NIIF Contabilización de Instrumentos Financieros - Nivel II
• 5210: NIIF y US GAAP Contabilidad para Instrumentos Derivados y Cobertu...
• 5220: Contabilidad según NIIF para transacciones en moneda extranjera
• 5230: Combinaciones de Negocios (M&A) Jornada de Trabajo (2 días)
• 5240: Inversiones en Asociadas e Participaciones en Negocios Conjuntos ...
• 5250: Consolidación de Operaciones y Filiales Extranjeras segun las NII...
• 5260: NIIF - Contabilidad para Pasivos por Impuestos sobre la Renta, Pr...
• 5300: Valoración de activos intangibles según los US GAAP y las NIIF
• 5310: NIIF y US GAAP - Reconocimiento de Ingresos
• 5320: Aspectos de contabilidad internacional para arrendadores
• 5325: Aspectos de contabilidad internacional para arrendatarios
• 5605: Aspectos de contabilidad internacional de empresas extractivas (P...
• 5650: Aspectos de contabilidad internacional para empresas manufacturer...
• 5660: Presentación de información financiera internacional para el sect...
• 5670: Presentación de información financiera internacional para el sect...
• 5680: Aspectos de contabilidad internacional para el sector de las tecn...
• 5700: Aspectos de contabilidad internacional para compañías energéticas...
• 5720: Presentación de información financiera internacional para el sect...
• 5740: Contabilidad según NIIF de bancos y otras entidades financieras (...
• 5800: Las Normas Internacionales de Contabilidad para el Sector Público...
• 6010: Séminaire d'immersion IFRS (4 jours)
• 6050: Comparaison entre les normes françaises et les IFRS (2 jours)
• 6080: Actualités IFRS
• 6110: Séminaire d'immersion US GAAP (4 jours)
• 6230: IFRS Regroupements d'entreprises (Fusions et Acquisitions) Ateli...
• 6235: Norme IFRS relative aux regroupements d’entreprises – Application...
• 6550: Conversion aux normes IFRS: Application pratique pour entreprises...
• 6605: IFRS pour le secteur minier et industries extractives (2 jours)
• 6700: IFRS pour l’industrie de l’énergie (2 jours)

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Detailed links

• 1000: IFRS Comprehensive Workshop (8-day course)
  This eight-day comprehensive workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The programme includes the latest... [read more]

  Dates Available	Course Location
  08 - 17 Dec 2008	Miami, United States	Description & Booking
  09 - 18 Mar 2009	London, United Kingdom	Description & Booking
  09 - 18 Mar 2009	Miami, United States	Description & Booking
  18 - 27 Mar 2009	Calgary, Canada	Description & Booking
  26 Apr - 05 May 2009	Dubai, UAE, Asia	Description & Booking
  18 - 27 May 2009	Sao Paulo, Rest of World	Description & Booking
  20 - 29 May 2009	Toronto, Canada	Description & Booking
  08 - 17 Jun 2009	London, United Kingdom	Description & Booking
  15 - 24 Jun 2009	Vancouver, Canada	Description & Booking
  15 - 24 Jun 2009	Hong Kong, Asia	Description & Booking
  22 Jun - 01 Jul 2009	Seattle, United States	Description & Booking
  03 - 12 Aug 2009	Boston, United States	Description & Booking
  07 - 16 Sep 2009	Johannesburg, Rest of World	Description & Booking
  19 - 28 Oct 2009	Ottawa, Canada	Description & Booking
  08 - 17 Nov 2009	Dubai, UAE, Asia	Description & Booking
  16 - 25 Nov 2009	London, United Kingdom	Description & Booking
  17 - 26 Nov 2009	Calgary, Canada	Description & Booking
  23 Nov - 02 Dec 2009	Sao Paulo, Rest of World	Description & Booking
  30 Nov - 09 Dec 2009	Hong Kong, Asia	Description & Booking
  07 - 16 Dec 2009	Montréal, Canada	Description & Booking
  07 - 16 Dec 2009	Honolulu, United States	Description & Booking
  07 - 16 Dec 2009	Athens, Continental Europe	Description & Booking

  Course 1000: IFRS Comprehensive Workshop (8-day course)

  Duration: 8 days

  This eight-day comprehensive workshop focuses on all significant IFRS requirements, with detailed explanations and examples presented by two expert instructors. The programme includes the latest pronouncements, and participants will be brought up-to-date on all topics.

  Through the use of case studies, exercises, and SIC & IFRIC Interpretations, the workshop covers: A brief history of IFRS | The GAAP hierarchy (explanation & application) | Balance sheet format and contents | Income statement presentation and specific disclosures (earnings per share, segment reporting, discontinued operations, related parties, accounting policies, discontinued operations) | Cash flow statements | Statement of shareholders’ equity (including presentation alternatives) | Interim reporting | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | Interest capitalisation | Accounting estimates and errors | Revenue recognition | Changes in accounting policy | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Contingencies (identification & disclosure) | Share-based payment | Leases | Current and deferred taxes | Investments in associates and joint ventures | Business combinations and consolidated financial statements, including special purpose entities | Construction contracts | Financial instruments, including the treatment of derivatives & hedge accounting | Foreign currency transactions and financial statement translation | Events after the balance sheet date | Hyperinflation | Government grants | Reporting by employee benefit plans | First-time adoption of IFRS | Discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB & IFRIC projects and agenda, convergence plans with major national GAAPs).

  Dates Available	Course Location
  08 - 17 Dec 2008	Miami, United States	Details & Registration
  09 - 18 Mar 2009	London, United Kingdom	Details & Registration
  09 - 18 Mar 2009	Miami, United States	Details & Registration
  18 - 27 Mar 2009	Calgary, Canada	Details & Registration
  26 Apr - 05 May 2009	Dubai, UAE, Asia	Details & Registration
  18 - 27 May 2009	Sao Paulo, Rest of World	Details & Registration
  20 - 29 May 2009	Toronto, Canada	Details & Registration
  08 - 17 Jun 2009	London, United Kingdom	Details & Registration
  15 - 24 Jun 2009	Vancouver, Canada	Details & Registration
  15 - 24 Jun 2009	Hong Kong, Asia	Details & Registration
  22 Jun - 01 Jul 2009	Seattle, United States	Details & Registration
  03 - 12 Aug 2009	Boston, United States	Details & Registration
  07 - 16 Sep 2009	Johannesburg, Rest of World	Details & Registration
  19 - 28 Oct 2009	Ottawa, Canada	Details & Registration
  08 - 17 Nov 2009	Dubai, UAE, Asia	Details & Registration
  16 - 25 Nov 2009	London, United Kingdom	Details & Registration
  17 - 26 Nov 2009	Calgary, Canada	Details & Registration
  23 Nov - 02 Dec 2009	Sao Paulo, Rest of World	Details & Registration
  30 Nov - 09 Dec 2009	Hong Kong, Asia	Details & Registration
  07 - 16 Dec 2009	Montréal, Canada	Details & Registration
  07 - 16 Dec 2009	Honolulu, United States	Details & Registration
  07 - 16 Dec 2009	Athens, Continental Europe	Details & Registration

  Related courses

  • Course 1010: IFRS Immersion (4-day course)
  • Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)
  • Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 1500: IFRS First-time Adoption Workshop (2-day course)
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences

• 1010: IFRS Immersion (4-day course)
  This four-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: IFRS... [read more]

  Dates Available	Course Location
  08 - 11 Dec 2008	Vancouver, Canada	Description & Booking
  05 - 08 Jan 2009	Las Vegas, United States	Description & Booking
  06 - 09 Jan 2009	Boston, United States	Description & Booking
  23 - 26 Mar 2009	Denver, United States	Description & Booking
  23 - 26 Mar 2009	Johannesburg, Rest of World	Description & Booking
  27 - 30 Apr 2009	Calgary, Canada	Description & Booking
  09 - 12 May 2009	Riyadh, Asia	Description & Booking
  11 - 14 May 2009	London, United Kingdom	Description & Booking
  18 - 21 May 2009	Sao Paulo, Rest of World	Description & Booking
  25 - 28 May 2009	Singapore, Asia	Description & Booking
  09 - 12 Jun 2009	San Francisco, United States	Description & Booking
  15 - 18 Jun 2009	Montréal, Canada	Description & Booking
  16 - 19 Jun 2009	Washington DC, United States	Description & Booking
  29 Jun - 02 Jul 2009	Athens, Continental Europe	Description & Booking
  24 - 27 Aug 2009	Toronto, Canada	Description & Booking
  14 - 17 Sep 2009	Montréal, Canada	Description & Booking
  14 - 17 Sep 2009	San Antonio, United States	Description & Booking
  15 - 18 Sep 2009	London, United Kingdom	Description & Booking
  19 - 22 Oct 2009	Los Angeles, United States	Description & Booking
  19 - 22 Oct 2009	Singapore, Asia	Description & Booking
  19 - 22 Oct 2009	Vancouver, Canada	Description & Booking
  21 - 24 Nov 2009	Riyadh, Asia	Description & Booking
  23 - 26 Nov 2009	Sao Paulo, Rest of World	Description & Booking
  01 - 04 Dec 2009	Miami, United States	Description & Booking
  07 - 10 Dec 2009	Paris, Continental Europe	Description & Booking
  14 - 17 Dec 2009	Tokyo, Asia	Description & Booking

  Course 1010: IFRS Immersion (4-day course)

  Duration: 4 days

  This four-day course provides a detailed step-by-step guide through the technical issues faced in producing IFRS financial statements. It is designed as an extended version of Course 1030: IFRS Overview (2-day course). Delegates may also wish to consider the more expanded Course 1000: IFRS Comprehensive Workshop (8-day course).

  The programme covers, through the use of case studies and exercises: Income statement presentation and specific disclosures (revenue recognition, earnings per share, segment reporting, discontinued operations, related parties, accounting policies) | Cash flow statements | Recognition and measurement of assets (property, plant & equipment, intangible assets, inventories, investment property) including the accounting treatment of impairment and assets held for sale | Interest capitalisation | Accounting estimates and errors | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Leases | Current and deferred taxes | Investments in associates and joint ventures | Business combinations and consolidated financial statements, including special purpose entities | Financial instruments, including the treatment of derivatives & hedge accounting | Foreign currency transactions and financial statement translation | Events after the balance sheet date | First-time adoption of IFRS | Brief comparisons with other major GAAP (e.g. US & UK GAAP) and discussion of future developments (Exposure Drafts, Draft Interpretations, Discussion Papers, IASB projects and agenda).

  Dates Available	Course Location
  08 - 11 Dec 2008	Vancouver, Canada	Details & Registration
  05 - 08 Jan 2009	Las Vegas, United States	Details & Registration
  06 - 09 Jan 2009	Boston, United States	Details & Registration
  23 - 26 Mar 2009	Denver, United States	Details & Registration
  23 - 26 Mar 2009	Johannesburg, Rest of World	Details & Registration
  27 - 30 Apr 2009	Calgary, Canada	Details & Registration
  09 - 12 May 2009	Riyadh, Asia	Details & Registration
  11 - 14 May 2009	London, United Kingdom	Details & Registration
  18 - 21 May 2009	Sao Paulo, Rest of World	Details & Registration
  25 - 28 May 2009	Singapore, Asia	Details & Registration
  09 - 12 Jun 2009	San Francisco, United States	Details & Registration
  15 - 18 Jun 2009	Montréal, Canada	Details & Registration
  16 - 19 Jun 2009	Washington DC, United States	Details & Registration
  29 Jun - 02 Jul 2009	Athens, Continental Europe	Details & Registration
  24 - 27 Aug 2009	Toronto, Canada	Details & Registration
  14 - 17 Sep 2009	Montréal, Canada	Details & Registration
  14 - 17 Sep 2009	San Antonio, United States	Details & Registration
  15 - 18 Sep 2009	London, United Kingdom	Details & Registration
  19 - 22 Oct 2009	Los Angeles, United States	Details & Registration
  19 - 22 Oct 2009	Singapore, Asia	Details & Registration
  19 - 22 Oct 2009	Vancouver, Canada	Details & Registration
  21 - 24 Nov 2009	Riyadh, Asia	Details & Registration
  23 - 26 Nov 2009	Sao Paulo, Rest of World	Details & Registration
  01 - 04 Dec 2009	Miami, United States	Details & Registration
  07 - 10 Dec 2009	Paris, Continental Europe	Details & Registration
  14 - 17 Dec 2009	Tokyo, Asia	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)
  • Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 1500: IFRS First-time Adoption Workshop (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)

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

  Dates Available	Course Location
  03 - 05 Dec 2008	Miami, United States	Description & Booking
  08 - 10 Dec 2008	London, United Kingdom	Description & Booking
  15 - 17 Dec 2008	Houston, United States	Description & Booking
  17 - 19 Dec 2008	Boston, United States	Description & Booking
  09 - 11 Mar 2009	Los Angeles, United States	Description & Booking
  18 - 20 Mar 2009	Toronto, Canada	Description & Booking
  18 - 20 May 2009	London, United Kingdom	Description & Booking
  10 - 12 Jun 2009	New York City, United States	Description & Booking
  14 - 16 Sep 2009	Johannesburg, Rest of World	Description & Booking

  Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)

  Duration: 3 days

  This three-day interactive workshop is a step-by-step overview of the technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The programme is presented using financial statements, case studies, and extensive examples. Course topics include: Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, cash flow statement, related parties, accounting policies/changes in estimates/errors, discontinued operations) | Revenue recognition | Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets held for sale | Contingencies and non-financial liabilities (including those for employee benefits) | Share-based payment | Foreign currency transactions | Investments in associates and joint ventures | Inventories | Overview of business combinations, including a recap of the January 2008 revisions | Consolidated financial statements, including special purpose entities | Financial instruments, including the IFRS 7 disclosure requirements | First-time adoption of IFRS | Comparison of the Conceptual Frameworks for IFRS and US GAAP | Discussion of significant differences between IFRS and US GAAP | Expected future developments (update on the IASB-FASB convergence project, status of global accounting convergence, Exposure Drafts, other IASB projects and work agenda).

  Dates Available	Course Location
  03 - 05 Dec 2008	Miami, United States	Details & Registration
  08 - 10 Dec 2008	London, United Kingdom	Details & Registration
  15 - 17 Dec 2008	Houston, United States	Details & Registration
  17 - 19 Dec 2008	Boston, United States	Details & Registration
  09 - 11 Mar 2009	Los Angeles, United States	Details & Registration
  18 - 20 Mar 2009	Toronto, Canada	Details & Registration
  18 - 20 May 2009	London, United Kingdom	Details & Registration
  10 - 12 Jun 2009	New York City, United States	Details & Registration
  14 - 16 Sep 2009	Johannesburg, Rest of World	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1010: IFRS Immersion (4-day course)
  • Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 2000: US GAAP Comprehensive Workshop (8-day course)
  • Course 2005: US GAAP Immersion Workshop (5-day course)
  • Course 2010: US GAAP Immersion (4-day course)
  • Course 2030: US GAAP Overview (2-day course)
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences

• 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  This five-day interactive workshop is a step-by-step review of the technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The programme is presented using... [read more]

  Dates Available	Course Location
  09 - 13 Feb 2009	Houston, United States	Description & Booking
  16 - 20 Feb 2009	London, United Kingdom	Description & Booking
  23 - 27 Mar 2009	Johannesburg, Rest of World	Description & Booking
  09 - 13 May 2009	Riyadh, Asia	Description & Booking
  18 - 22 May 2009	Sao Paulo, Rest of World	Description & Booking
  25 - 29 May 2009	Boston, United States	Description & Booking
  22 - 26 Jun 2009	Miami, United States	Description & Booking
  22 - 26 Jun 2009	Hong Kong, Asia	Description & Booking
  10 - 14 Aug 2009	London, United Kingdom	Description & Booking
  24 - 28 Aug 2009	Denver, United States	Description & Booking
  21 - 25 Sep 2009	Chicago, United States	Description & Booking
  19 - 23 Oct 2009	London, United Kingdom	Description & Booking
  19 - 23 Oct 2009	Singapore, Asia	Description & Booking
  21 - 25 Nov 2009	Riyadh, Asia	Description & Booking
  23 - 27 Nov 2009	Sao Paulo, Rest of World	Description & Booking
  30 Nov - 04 Dec 2009	Las Vegas, United States	Description & Booking
  07 - 11 Dec 2009	Hong Kong, Asia	Description & Booking
  14 - 18 Dec 2009	Tokyo, Asia	Description & Booking

  Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)

  Duration: 5 days

  This five-day interactive workshop is a step-by-step review of the technical issues involved in IFRS and the critical differences between IFRS and US GAAP. The programme is presented using financial statements, case studies, and extensive examples. Course topics include: Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, cash flow statement, related parties, accounting policies/changes in estimates/errors, discontinued operations) | Revenue recognition | Recognition and measurement of assets (property, plant & equipment, borrowing costs, investment property and intangible assets) including the accounting treatment of impairment and assets held for sale | Contingencies and non-financial liabilities (including those for employee benefits) | Leases | Share-based payment | Foreign currency transactions and financial statement translation | Investments in associates and joint ventures | Inventories | Overview of business combinations, including a recap of the January 2008 revisions | Consolidated financial statements, including special purpose entities | Financial instruments, including the IFRS 7 disclosure requirements | First-time adoption of IFRS | Comparison of the Conceptual Frameworks for IFRS and US GAAP | Discussion of significant differences between IFRS and US GAAP in each topical area | Expected future developments (update on the IASB-FASB convergence project, status of global accounting convergence, Exposure Drafts, other IASB projects and work agenda).

  Dates Available	Course Location
  09 - 13 Feb 2009	Houston, United States	Details & Registration
  16 - 20 Feb 2009	London, United Kingdom	Details & Registration
  23 - 27 Mar 2009	Johannesburg, Rest of World	Details & Registration
  09 - 13 May 2009	Riyadh, Asia	Details & Registration
  18 - 22 May 2009	Sao Paulo, Rest of World	Details & Registration
  25 - 29 May 2009	Boston, United States	Details & Registration
  22 - 26 Jun 2009	Miami, United States	Details & Registration
  22 - 26 Jun 2009	Hong Kong, Asia	Details & Registration
  10 - 14 Aug 2009	London, United Kingdom	Details & Registration
  24 - 28 Aug 2009	Denver, United States	Details & Registration
  21 - 25 Sep 2009	Chicago, United States	Details & Registration
  19 - 23 Oct 2009	London, United Kingdom	Details & Registration
  19 - 23 Oct 2009	Singapore, Asia	Details & Registration
  21 - 25 Nov 2009	Riyadh, Asia	Details & Registration
  23 - 27 Nov 2009	Sao Paulo, Rest of World	Details & Registration
  30 Nov - 04 Dec 2009	Las Vegas, United States	Details & Registration
  07 - 11 Dec 2009	Hong Kong, Asia	Details & Registration
  14 - 18 Dec 2009	Tokyo, Asia	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1010: IFRS Immersion (4-day course)
  • Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 2000: US GAAP Comprehensive Workshop (8-day course)
  • Course 2005: US GAAP Immersion Workshop (5-day course)
  • Course 2010: US GAAP Immersion (4-day course)
  • Course 2030: US GAAP Overview (2-day course)
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences

• 1030: IFRS Overview (2-day course)
  This two-day course is a step by step guide through the technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world... [read more]

  Dates Available	Course Location
  07 - 08 Jan 2009	London, United Kingdom	Description & Booking
  18 - 19 Mar 2009	Toronto, Canada	Description & Booking
  29 - 30 Apr 2009	Chicago, United States	Description & Booking
  20 - 21 Jul 2009	Los Angeles, United States	Description & Booking
  12 - 13 Nov 2009	San Francisco, United States	Description & Booking
  12 - 13 Nov 2009	Atlanta, United States	Description & Booking
  22 - 23 Nov 2009	Dubai, UAE, Asia	Description & Booking
  14 - 15 Dec 2009	London, United Kingdom	Description & Booking

  Course 1030: IFRS Overview (2-day course)

  Duration: 2 days

  This two-day course is a step by step guide through the technical issues involved in understanding and applying IFRS. The programme topics, presented through the use of case studies and real-world examples, include: Financial statement presentation and specific disclosures (segment reporting, events after the reporting period, cash flow statement, contingencies, accounting policies, changes in accounting estimates, correction of errors, and discontinued operations) | Revenue recognition | Recognition and measurement of assets (property, plant & equipment and intangible assets) including the accounting treatment of impairment and assets held for sale | Provisions/non-financial liabilities (including those for employee benefits) and other liabilities | Share-based payment | Inventories | Consolidated financial statements, including special purpose entities | Financial instruments, including the disclosure requirements in IFRS 7 | First-time adoption of IFRS | Discussion of new developments.

  Dates Available	Course Location
  07 - 08 Jan 2009	London, United Kingdom	Details & Registration
  18 - 19 Mar 2009	Toronto, Canada	Details & Registration
  29 - 30 Apr 2009	Chicago, United States	Details & Registration
  20 - 21 Jul 2009	Los Angeles, United States	Details & Registration
  12 - 13 Nov 2009	San Francisco, United States	Details & Registration
  12 - 13 Nov 2009	Atlanta, United States	Details & Registration
  22 - 23 Nov 2009	Dubai, UAE, Asia	Details & Registration
  14 - 15 Dec 2009	London, United Kingdom	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1010: IFRS Immersion (4-day course)
  • Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)
  • Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  • Course 1080: IFRS Technical Update
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences

• 1040: IFRS Accounting for Private Entities (2-day course)
  This two-day course examines the IASB requirements for applying IFRS to Private Entities. Topics include: Scope of IFRS for Private Entities (previously known as IFRS for SMEs) and definition of... [read more]

  Dates Available	Course Location
  23 - 24 Mar 2009	Toronto, Canada	Description & Booking
  08 - 09 Nov 2009	Dubai, UAE, Asia	Description & Booking
  03 - 04 Dec 2009	Calgary, Canada	Description & Booking
  16 - 17 Dec 2009	Miami, United States	Description & Booking

  Course 1040: IFRS Accounting for Private Entities (2-day course)

  Duration: 2 days

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

  Dates Available	Course Location
  23 - 24 Mar 2009	Toronto, Canada	Details & Registration
  08 - 09 Nov 2009	Dubai, UAE, Asia	Details & Registration
  03 - 04 Dec 2009	Calgary, Canada	Details & Registration
  16 - 17 Dec 2009	Miami, United States	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1010: IFRS Immersion (4-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 1500: IFRS First-time Adoption Workshop (2-day course)

• 1080: IFRS Technical Update
  This one-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or became effective within 12 months and presents information on other recent and impending... [read more]

  Dates Available	Course Location
  12 Dec 2008	Paris, Continental Europe	Description & Booking
  09 Jan 2009	London, United Kingdom	Description & Booking
  09 Jan 2009	Las Vegas, United States	Description & Booking
  20 Mar 2009	Toronto, Canada	Description & Booking
  27 Mar 2009	Denver, United States	Description & Booking
  27 Mar 2009	Johannesburg, Rest of World	Description & Booking
  01 May 2009	Calgary, Canada	Description & Booking
  01 May 2009	Chicago, United States	Description & Booking
  13 May 2009	Riyadh, Asia	Description & Booking
  13 May 2009	Dubai, UAE, Asia	Description & Booking
  15 May 2009	London, United Kingdom	Description & Booking
  22 May 2009	Sao Paulo, Rest of World	Description & Booking
  29 May 2009	Singapore, Asia	Description & Booking
  19 Jun 2009	Montréal, Canada	Description & Booking
  03 Jul 2009	Athens, Continental Europe	Description & Booking
  28 Aug 2009	Toronto, Canada	Description & Booking
  18 Sep 2009	Montréal, Canada	Description & Booking
  18 Sep 2009	Johannesburg, Rest of World	Description & Booking
  18 Sep 2009	San Antonio, United States	Description & Booking
  23 Oct 2009	Singapore, Asia	Description & Booking
  23 Oct 2009	Vancouver, Canada	Description & Booking
  23 Oct 2009	Los Angeles, United States	Description & Booking
  24 Nov 2009	Dubai, UAE, Asia	Description & Booking
  25 Nov 2009	Riyadh, Asia	Description & Booking
  27 Nov 2009	Calgary, Canada	Description & Booking
  27 Nov 2009	Sao Paulo, Rest of World	Description & Booking
  11 Dec 2009	Paris, Continental Europe	Description & Booking
  18 Dec 2009	Miami, United States	Description & Booking
  18 Dec 2009	Tokyo, Asia	Description & Booking

  Course 1080: IFRS Technical Update

  Duration: 1 day

  This one-day course brings delegates up-to-date with IFRSs and IFRICs that were issued, amended or became effective within 12 months and presents information on other recent and impending pronouncements. Topics to be covered are finalised in the run-up to the course in order to be as current as possible. The course covers the following new Standards, Interpretations and final Amendments to existing Standards (includes those effective 2008 or later): IFRIC 12 Service Concession Arrangements (December 2006, effective January 2008) | IFRS 8 Operating Segments (December 2006, effective January 2009) | Amendment to IAS 23 Borrowing Costs (March 2007, effective January 2009) | IFRIC 13 Customer Loyalty Programmes (June 2007, effective July 2008) | IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (July 2007, effective January 2008) | Revised IAS 1 Presentation of Financial Statements – comprehensive income (September 2007, effective January 2009) | Revised IFRS 3 Business Combinations (January 2008, effective July 2009) | Revised IAS 27 Consolidated and Separate Financial Statements (January 2008, effective July 2009) | Consequential amendments to IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures (January 2008, effective July 2009) | Revised IFRS 2 Share-based Payment (January 2008, effective January 2009) | Amendment to IAS 32 Financial Instruments: Presentation, relating to puttable instruments and obligations arising on liquidation (February 2008, effective January 2009) | Annual Improvements Project for 2007 - Amendments to 20 IFRSs (May 2008) | Amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 Separate and Consolidated Financial Statements, relating to cost of an investment on first-time adoption (May 2008, effective January 2009) | IFRIC 15: Agreements for the Construction of Real Estate (July 2008, effective January 2009) | IFRIC 16: Hedges of a Net Investment in a Foreign Operation (July 2008, effective October 2008) | Amendment to IAS 39 Financial Instruments: Recognition and Measurement – Eligible Hedged Items (July 2008, effective July 2009).

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

  Dates Available	Course Location
  12 Dec 2008	Paris, Continental Europe	Details & Registration
  09 Jan 2009	London, United Kingdom	Details & Registration
  09 Jan 2009	Las Vegas, United States	Details & Registration
  20 Mar 2009	Toronto, Canada	Details & Registration
  27 Mar 2009	Denver, United States	Details & Registration
  27 Mar 2009	Johannesburg, Rest of World	Details & Registration
  01 May 2009	Calgary, Canada	Details & Registration
  01 May 2009	Chicago, United States	Details & Registration
  13 May 2009	Riyadh, Asia	Details & Registration
  13 May 2009	Dubai, UAE, Asia	Details & Registration
  15 May 2009	London, United Kingdom	Details & Registration
  22 May 2009	Sao Paulo, Rest of World	Details & Registration
  29 May 2009	Singapore, Asia	Details & Registration
  19 Jun 2009	Montréal, Canada	Details & Registration
  03 Jul 2009	Athens, Continental Europe	Details & Registration
  28 Aug 2009	Toronto, Canada	Details & Registration
  18 Sep 2009	Montréal, Canada	Details & Registration
  18 Sep 2009	Johannesburg, Rest of World	Details & Registration
  18 Sep 2009	San Antonio, United States	Details & Registration
  23 Oct 2009	Singapore, Asia	Details & Registration
  23 Oct 2009	Vancouver, Canada	Details & Registration
  23 Oct 2009	Los Angeles, United States	Details & Registration
  24 Nov 2009	Dubai, UAE, Asia	Details & Registration
  25 Nov 2009	Riyadh, Asia	Details & Registration
  27 Nov 2009	Calgary, Canada	Details & Registration
  27 Nov 2009	Sao Paulo, Rest of World	Details & Registration
  11 Dec 2009	Paris, Continental Europe	Details & Registration
  18 Dec 2009	Miami, United States	Details & Registration
  18 Dec 2009	Tokyo, Asia	Details & Registration

  Related courses

  • Course 1000: IFRS Comprehensive Workshop (8-day course)
  • Course 1010: IFRS Immersion (4-day course)
  • Course 1020: IFRS Overview, with US GAAP Comparison (3-day course)
  • Course 1021: IFRS Immersion, with US GAAP Comparison (5-day course)
  • Course 1030: IFRS Overview (2-day course)
  • Course 2080: US GAAP Technical Update
  • Course 3000: Comparison of US GAAP with IFRS (2-day course)
  • Course 3030: Overview of Major IFRS & US GAAP Differences

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

  Dates Available	Course Location
  19 - 20 Oct 2009	Vancouver, Canada	Description & Booking
  28 - 29 Oct 2009	Los Angeles, United States	Description & Booking

  Course 1201: IFRS Financial Instruments Workshop (2-day course)

  Duration: 2 days

  This two-day interactive workshop provides a thorough understanding of the practical application of IAS 39 Financial Instruments: Recognition and Measurement, IAS 32 Financial Instruments: Presentation, and IFRS 7 Financial Instruments: Disclosures. Topics include: Brief history, rationale, and scope of IAS 39 | Classification, reclassification and ‘tainting’ of financial instruments | The ‘fair value option’ | Recognition of financial instruments, including recognition criteria and trade date vs. settlement date accounting | Initial measurement of financial instruments, including treatment of transaction costs and ‘day one’ profit or loss | Subsequent measurement, including determination of fair values, impairment, and financial instruments denominated in a foreign currency | Computation of the effective interest rate | Practical application and live demonstration of the effective interest method under various scenarios | Application of the effective interest method after impairment | Derecognition of financial instruments | Derivatives and embedded derivatives | Overview of hedge accounting | Distinguishing between liabilities and equity, including compound financial instruments | Overview of Amendment to IAS 32 on Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Overview of Amendment to IAS 39 on Eligible Hedged Items | Disclosure requirements under IFRS 7 | Considerations for first-time adopters of IFRS | Amendments resulting from the IASB 2007 Improvements Project | Current status of the IASB Discussion Paper on fair value measurements | Overview of the Discussion Paper on financial instruments with characteristics of equity | Overview of the Discussion Paper on reducing complexity in reporting financial instruments.

  Dates Available	Course Location
  19 - 20 Oct 2009	Vancouver, Canada	Details & Registration
  28 - 29 Oct 2009	Los Angeles, United States	Details & Registration

  Related courses

  • Course 1203: IFRS Accounting for Financial Instruments (2-day course)
  • Course 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day course)
  • Course 1212: IFRS and US GAAP Accounting for Commodities Hedging
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2-day course)
  • Course 1290: IFRS Asset Valuation & Impairment (2-day course)
  • Course 1740: IFRS Accounting for Banks and Other Financial Institutions (2-day course)

• 1203: IFRS Accounting for Financial Instruments (2-day course)
  This two-day course provides a review, explanation and illustration of IAS 32, IAS 39 and IFRS 7, relating to accounting and disclosures for financial instruments. Topics include: Explanation and... [read more]

  Dates Available	Course Location
  09 - 10 Dec 2008	Zurich, Continental Europe	Description & Booking

  Course 1203: IFRS Accounting for Financial Instruments (2-day course)

  Duration: 2 days

  This two-day course provides a review, explanation and illustration of IAS 32, IAS 39 and IFRS 7, relating to accounting and disclosures for financial instruments. Topics include: Explanation and description of financial instruments | Basic criteria for recognition and derecognition of financial instruments | Classification of investments as ‘at fair value through profit or loss’, held-to-maturity, or available-for-sale | Accounting for loans and receivables | Basic impairment of financial instruments | Initial and subsequent measurement | Application of the effective interest method | ‘Mark-to-market’: basic rules for determining fair value | Distinguishing debt versus equity | Compound financial instruments | Overview of the February 2008 amendment to IAS 32 regarding Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation | Rules relating to first-time adoption of IFRS | Overview of disclosure requirements for financial instruments under IFRS 7.

  In addition, this invaluable course provides extensive discussion of the complexities associated with IAS 39 relating to derivative financial instruments and hedge accounting. Topics include: Economic hedging versus hedge accounting | Detailed explanations of the Fair Value, Cash Flow and Net Investment hedge accounting models in relation to interest rate, FX and commodity hedging | Testing whether hedges are highly effective versus measuring their P&L ineffectiveness | Comparison of Pro’s and Con’s of various effectiveness testing methods, including dollar offset and regression analysis | Hypothetical derivative method for the retrospective and prospective effectiveness testing for cash flow hedges | Key requirements for hedge documentation for the most common types of hedge relationships | Practical examples of key hedging issues | Foreign exchange hedging: (a) Forecast accuracy and highly probable requirements, (b) Treasury center inter-company FX hedging rules, (c) Designation and effectiveness testing for FX options, (d) Net investment hedging strategies | Interest rate risk hedging: (a) Current thinking on partial term hedging: problems & solutions, (b) Hedge effectiveness testing issues, (c) Cross-currency hedging strategies | Commodity hedging: (a) Hedging of commodity price risk and similarity to FX hedging, (b) Some of the significant ineffectiveness problems related to commodity hedging, and (c) Practical examples | IASB update, including: (a) Current status of the IASB Discussion Paper on fair value measurement, (b) Overview of the Amendment to IAS 39 – Eligible Hedged Items (July 2008, effective July 2009), and (c) Overview of IFRIC D22 Hedges of Net Investment in a Foreign Operation.

  IMPORTANT NOTE: This course has been specifically designed for entities seeking to apply IAS 32 / 39, or for financial institutions that advise on financial products. It is not considered appropriate for other consultants.

  Dates Available	Course Location
  09 - 10 Dec 2008	Zurich, Continental Europe	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2-day course)
  • Course 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day course)
  • Course 1212: IFRS and US GAAP Accounting for Commodities Hedging
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2-day course)
  • Course 1290: IFRS Asset Valuation & Impairment (2-day course)
  • Course 1740: IFRS Accounting for Banks and Other Financial Institutions (2-day course)

• 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day course)
  This two-day course provides a comprehensive view of the most important accounting and reporting requirements for derivatives and hedging activities under US GAAP (FAS 133) and IFRS (IAS 39 and... [read more]

  Dates Available	Course Location
  30 - 31 Mar 2009	Toronto, Canada	Description & Booking
  14 - 15 May 2009	Calgary, Canada	Description & Booking
  04 - 05 Jun 2009	Sao Paulo, Rest of World	Description & Booking
  22 - 23 Jun 2009	London, United Kingdom	Description & Booking
  27 - 28 Jul 2009	Los Angeles, United States	Description & Booking
  22 - 23 Nov 2009	Dubai, UAE, Asia	Description & Booking
  30 Nov - 01 Dec 2009	London, United Kingdom	Description & Booking
  10 - 11 Dec 2009	Sao Paulo, Rest of World	Description & Booking
  14 - 15 Dec 2009	Miami, United States	Description & Booking

  Course 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day course)

  Duration: 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 (FAS 133) and IFRS (IAS 39 and IFRS 7). Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Reporting and control environment | Key players in the industry | Financial instruments used in hedging | Dangers of misusing derivatives | Importance of internal controls | Designing an effective hedge (identifying the hedged risk, selecting the hedging instrument, assessment of hedge effectiveness, documentation and disclosure) | Testing hedge effectiveness (critical terms analysis, statistical methods, cumulative dollar offset method, short-cut method) | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Hedge classification (fair value hedges of an existing asset or liability, firm commitments) (cash flow hedges of an existing asset or liability, forecasted transactions) | Applying hedge accounting (fair value hedge of an investment, fair value hedge of inventory, fair value hedge of a firm commitment, cash flow hedge of a forecasted transaction, accounting for hedge ineffectiveness, accounting for a discontinued hedge) | Interest rate swaps (economics of interest rate swaps, floating to fixed rate swaps, fixed to floating rate swaps, qualifying for the short-cut method, basis swaps) | Hedging interest rate risk (role of duration in hedging, interest rate futures and options, cash flow hedges of anticipated transactions, assessing hedge effectiveness, interest rate hedging strategies) | Foreign exchange hedges (fair value hedges of assets and liabilities, cash flow hedges of assets and liabilities, accounting for hedge ineffectiveness, foreign exchange hedging strategies, net investment hedges of foreign operations) | Embedded derivatives (definition, identifying and valuing hybrid instruments, 'clearly-and-closely related' criteria, determining if bifurcation is necessary, dominant economic component tests) | Required journal entries | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments (the Fair Value Option, Amendment to IAS 39 on eligible hedged items, US GAAP Statement 133 Implementation Issues, Fair Value Measurement - IASB Discussion Paper and US GAAP Statement 157, FAS 161 Disclosures about Derivative Instruments and Hedging Activities, Overview of the IASB Discussion Paper (March 2008) on reducing complexity in reporting financial instruments, FASB Exposure Draft (June 2008): Accounting for Hedging Activities - an Amendment of FASB Statement 133, and other emerging issues).

  Dates Available	Course Location
  30 - 31 Mar 2009	Toronto, Canada	Details & Registration
  14 - 15 May 2009	Calgary, Canada	Details & Registration
  04 - 05 Jun 2009	Sao Paulo, Rest of World	Details & Registration
  22 - 23 Jun 2009	London, United Kingdom	Details & Registration
  27 - 28 Jul 2009	Los Angeles, United States	Details & Registration
  22 - 23 Nov 2009	Dubai, UAE, Asia	Details & Registration
  30 Nov - 01 Dec 2009	London, United Kingdom	Details & Registration
  10 - 11 Dec 2009	Sao Paulo, Rest of World	Details & Registration
  14 - 15 Dec 2009	Miami, United States	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2-day course)
  • Course 1212: IFRS and US GAAP Accounting for Commodities Hedging
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2-day course)
  • Course 1740: IFRS Accounting for Banks and Other Financial Institutions (2-day course)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2-day course)

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

  Dates Available	Course Location
  29 Jul 2009	Los Angeles, United States	Description & Booking
  29 Sep 2009	Chicago, United States	Description & Booking
  11 Dec 2009	Miami, United States	Description & Booking

  Course 1212: IFRS and US GAAP Accounting for Commodities Hedging

  Duration: 1 day

  This one-day course provides a comprehensive view of the unique aspects around hedging commodity risk and how to navigate the difficulties in the accounting and reporting requirements for derivatives and hedging activities under US GAAP (FAS 133 and FAS 157) and IFRS (IAS 39 and IFRS 7). Course topics, presented through model journal entries, financial statement disclosures, case studies, and real-world examples, include: Background to Commodities Hedging | Understanding the exposure | Potential for hedging | Financial instruments used in hedging | Commodities risk management | Valuing commodity derivatives and the impact of credit | Dangers of misusing derivatives | Importance of internal controls | Designing an effective hedge (identifying the hedged risk, selecting the hedging instrument, assessment of hedge effectiveness, documentation and disclosure) | Testing hedge effectiveness (critical terms analysis, statistical methods, cumulative dollar offset method, short-cut method) | Best practice in valuing exposures | Hedge accounting (purpose of hedge accounting, qualifying for hedge accounting, benefits and costs, alternatives to hedge accounting) | Disclosures and notes to the financial statements | Comparisons between US GAAP and IFRS | Latest developments (Fair Value Measurement - IASB Discussion Paper and US GAAP Statement 157, FAS 161 Disclosures about Derivative Instruments and Hedging Activities, Overview of the IASB Discussion Paper (March 2008) on reducing complexity in reporting financial instruments, amendments to IFRS 7 and other emerging issues).

  Dates Available	Course Location
  29 Jul 2009	Los Angeles, United States	Details & Registration
  29 Sep 2009	Chicago, United States	Details & Registration
  11 Dec 2009	Miami, United States	Details & Registration

  Related courses

  • Course 1201: IFRS Financial Instruments Workshop (2-day course)
  • Course 1203: IFRS Accounting for Financial Instruments (2-day course)
  • Course 1210: IFRS and US GAAP Accounting for Derivatives and Hedging (2-day course)
  • Course 1225: IFRS and US GAAP Fair Value Accounting (2-day course)
  • Course 1600: Introduction to Oil and Gas Accounting (3-day course)
  • Course 1605: IFRS Accounting for Extractive (Oil & Gas, Mining) Industries (2-day course)
  • Course 1610: IFRS Oil & Gas Accounting Workshop
  • Course 1615: Mgt. Accounting and Production Sharing Agreements for the Oil & Gas Industry
  • Course 1620: IFRS and US GAAP Joint Venture Accounting for the Oil & Gas Industry
  • Course 1625: IFRS for the Oil & Gas Industry (3-day course)
  • Course 1700: IFRS for the Energy Industry (2-day course)
  • Course 1720: IFRS for the Agricultural Industry
  • Course 1760: IFRS and US GAAP for the Airline Industry (2-day course)
  • Course 2200: US GAAP Accounting for Derivatives and Hedging (2-day course)

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

  Dates Available