CPE Self-Study
IFRS Certificate: Digital Badge Update Course
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Online: 2.0
Introduces and explains amendments and revisions to IFRS Standards between January 1, 2016 and October 31, 2018.

CPE On-Demand
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Product details

Take it to the next level.

Who Will Benefit?

Key Topics

  • Conceptual Framework for Financial Reporting
  • Leases
  • Group accounting and income taxes
  • Employee awards and assets
  • Other changes to IFRS

Learning Objectives

  • Recognize various amendments within the chapters of the new Conceptual Framework.
  • Identify the definition of a lease, as well as the related right-of-use asset and liability.
  • Recall the recognition, measurement, presentation, and disclosure requirements of IFRS 16.
  • Identify the elements that constitute a business.
  • Recall recently issued amendments to IFRS 3, IFRS 11, IAS 28 and IAS 12.
  • Recognize the requirements of IFRIC 23.
  • Recall recently issued amendments to IFRS 2, IAS 40, IAS 23, and IAS 19.
  • Identify recently issued amendments to IAS 7, IFRS 15, and IFRS 1.
  • Recall the intent of IFRIC 22, and related guidance

If you have completed the IFRS Certificate Program certificate course and wish to extend the validity of your digital badge, this update course is for you.

This CPE self-study course introduces and explains amendments and revisions to IFRS Standards between January 1, 2016 and October 31, 2018, including the recently issued amendments to IFRS 3, IFRS 11, IAS 28 and IAS 12.

Once completed, you will also be able to recall the recognition, measurement, presentation, and disclosure requirements of IFRS 16.

Ratings and reviews

Helen Kerrigan


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.

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CPE credits
: 2.0
NASBA Field of Study
You must have completed the IFRS Certificate course
Delivery Method
QAS Self-Study
Course acronym
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