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IFRS Course


IFRS Presentation and Disclosure Requirements (2 days)

Course Details

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We are managing our face to face IFRS course schedule carefully right now. If the training course you want is not available, we may be offering a virtual alternative! View our Virtual Classroom schedule to see what is being delivered live in our online classrooms.

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The IASB's approach to setting disclosure and presentation requirements has developed in response to user requirements. Recent Standards, such as IFRS 15 and 16, set out overall disclosure objectives and provide guidance on specific qualitative and quantitative disclosures that might meet them. But preparers are not to use these as checklists: rather, they must use judgement to determine the extent and nature of disclosures in their specific circumstances.

The Board’s work on presentation and disclosure continues under the banner ‘Better Communication in Financial Reporting’. This comprises two streams: ‘Primary Financial Statements’ deals with presentation, focussed on the statement of profit or loss and the ‘Disclosure Initiative’. The latter involves a number of projected future changes, including a so-called ‘standards level’ review of disclosure requirements in all existing IFRSs.       

This two-day workshop not only reviews the IFRS requirements and teaches the skills needed to prepare full and complete financial statements and footnotes, but also provides participants with insight into future changes.

The program answers questions such as:

  • What are the current IFRS requirements relating to presentation and disclosure?
  • In which areas are alternative presentations allowed?
  • What are the most important issues to consider when preparing disclosures?
  • How will future disclosure requirements change to reflect the IASB’s work on 'Better Communication in Financial Reporting’, including the Disclosure Initiative and the Primary Financial Statements project?

Learning Objectives

  • Apply the IFRS presentation and disclosure requirements to the preparation of fully compliant IFRS financial statements
  • Specify the allowed alternatives in presentation of the key elements and demonstrate sound selection decisions in given scenarios
  • Explain the merits of different presentation choices from the perspective of the IASB and investors
  • Prepare appropriate disclosures, applying the IFRS requirements
  • Differentiate between current presentation and disclosure requirements, those under new and amended Standards and those likely to change in future

Who Should Attend

  • Accountants in finance and reporting teams that prepare IFRS financial statements
  • External and internal auditors
  • Financial and credit analysts who review financial statements


  • Disclosure and Presentation Requirements
    • Conceptual framework
    • IASB's Disclosure Initiative and project on Primary Financial Statements
    • Level of anticipated user understanding
  • Operational Considerations
    • Selecting alternatives
    • Use of checklists
    • Addressing apparent non-compliance
  • Financial Statements and Related Disclosures
    • Presentation of financial statements (IAS 1)
    • Statement of cash flows (IAS 7)
    • Earnings per share (IAS 33)
    • Accounting policies, changes in accounting estimates and errors (IAS 8)
    • Discontinued operations & non-current assets held for sale (IFRS 5)
    • Events after the reporting period (IAS 10)
    • Related party disclosures (IAS 24)
    • Operating segments (IFRS 8)
    • Interim financial reporting (IAS 34 and IFRIC 10)
    • Revenue from contracts with customers (IFRS15)
    • Government grants and government assistance (IAS 20)
  • Assets and Liabilities
    • Property, plant & equipment (IAS 16)
    • Borrowing costs (IAS 23)
    • Intangible assets (IAS 38)
    • Investment property (IAS 40)
    • Impairment of assets (IAS 36)
    • Inventories (IAS 2)
    • Leases (IFRS 16)
    • Employee benefits (IAS 19)
    • Provisions (IAS 37)
    • Share-based payment (IFRS 2)
    • Financial instruments: presentation (IAS 32)
    • Financial instruments: disclosures (IFRS 7)
  • Income Taxes
    • Income taxes (IAS 12)
  • Foreign Currency Issues
    • Effects of changes in foreign exchange rates (IAS 21)
  • Business Combinations and Consolidations
    • Business combinations (IFRS 3)
    • Disclosure of interests in other entities (IFRS 12)
  • Fair Value Measurement (IFRS 13)
  • Transitioning to IFRSs
    • First-time adoption of IFRS (IFRS 1)

Teaching Method

  • Group live instruction in a workshop format, cases, examples, group work, open discussions
  • Description and explanation of IFRS requirements and preparation in clear and simple language
  • Use of case studies and real-world examples to illustrate practical application of the requirements
  • Interactive participation is encouraged
  • All participants receive a comprehensive binder containing copies of the presentation slides, handouts and other course materials


The instructor for this course will be drawn from one of our core faculty of subject matter experts. Further details will be published at the earliest opportunity.


Our seminars take place in 4 star professional conference facilities, generally in city-centre hotels like the Marriott, Sheraton or Hilton brands. Detailed Joining Instructions are sent to all registered delegates by email approximately one month before the event. The Joining Instructions will confirm exact venue details and nearby (or onsite) hotel recommendations with bedroom rates where available. Coffee and lunch will be provided.

CPE/CPD Accreditation

IASeminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


Field of study: Accounting


Understanding of basic accounting principles based on any national standard. No advance preparation is required for this course.