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CPE Self-Study

IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10 and 24)

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10 and 24) Online Access Product #: 159746
    AICPA Member: $50.00
    Non-Member: $70.00

AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the guidance on selection of accounting policies as described in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors; IAS 10, Events after the Reporting Period; and IAS 24, Related Party Disclosures.

Learning Objectives

Upon completion of this course, you will be able to:

  • Determine how to select an accounting policy and the criteria for determining when it is appropriate to change an accounting policy
  • Understand the treatment and disclosures for changes in accounting estimates and error corrections
  • Understand when an entity should adjust its financial statements for events after the reporting period
  • Understand the disclosures required for related party transactions

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.