CPE Self-Study

IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7)

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7) Online Access Product #: 159748
    AICPA Member: $50.00
    Non-Member: $70.00
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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 accounting policies as described in IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows;and IAS 34, Interim Reporting.

Learning Objectives

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

  • Describe the statements and disclosures that comprise a complete set of IFRS financial statements
  • Explain the format of the each of the following financial statements:
    • Statement of financial position
    • Statement of profit or loss and other comprehensive income
    • Statement of changes in equity
    • Statement of cash flows
  • Prepare the proper disclosures for the financial statements
  • Distinguish adjusting from non-adjusting events after the reporting date of the financial statements
  • Determine appropriate disclosures for events after the reporting date of the financial statements
  • Identify the reporting requirements for interim financial statements

Prerequisite: None

Advance Preparation: None

About the Publisher


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.

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