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CPE Self-Study
IFRS: The Conceptual Framework for Financial Reporting and Fair Value Measurement (IFRS 13)
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 1.0
Identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB.

CPE On-Demand
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Product details

Who Will Benefit

  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Learning Objectives

  • Identify elements of the IFRS conceptual framework.
  • Recognize the newly issued IFRS framework, highlighting conceptual changes from the previous edition.
  • Identify fair value and factors that are taken into account when determining fair value.
  • Distinguish between the various valuation techniques that are appropriate under different circumstances.
  • Identify classification requirements of the fair value hierarchy.

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB. This course addresses aspects of the conceptual framework for financial reporting under IFRS, including the following:

  • The objective of general-purpose financial reporting
  • Qualitative characteristics of useful financial information
  • Financial statements and the reporting entity
  • The elements of financial statements
  • Recognition and derecognition
  • Measurement
  • Presentation and disclosure
  • Concepts of capital and capital maintenance

This course also addresses requirements of IFRS 13, Fair Value Measurement, including the following:

  • Definition and determination of fair value
  • Transport and transaction costs
  • Valuation techniques
  • The fair value hierarchy
  • Guidance for financial instruments measured at fair value in accordance with IFRS 9, Financial Instruments
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$49.00
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Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
IFRSCert-A
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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