
CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.
A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).
Supported Operating Systems:
- Macintosh OS X 10.10 to present
- Windows 7 to present
Supported Browsers:
- Apple Safari
- Google Chrome
- Microsoft Internet Explorer
- Mozilla Firefox
Required Browser Plug-ins:
Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.
Technical Support: Please contact service@aicpa.org or use the Contact Us Form.
AICPA's IFRS Certificate Program
Learning Objectives
Upon completion of this course, you will be able to:
- Identify assets and disposal groups subject to the classification, measurement, and presentation criteria of IFRS 5
- Identify the criteria for classifying non-current assets and disposal groups as held for sale
- Identify the criteria for measuring non-current assets and disposal groups classified as held for sale
- Identify the criteria for presentation of non-current assets and disposal groups classified as held for sale, as well as discontinued operations, in the financial statements
Prerequisite: None
Advance Preparation: None
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 treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. The course includes information on how to classify, measure, and present these items when they meet the requirements to be classified as "held for sale".
American Institute of CPAs