Financial ReportingIntermediate
Financial Reporting and Disclosures
Financial Reporting and Disclosures
3 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
This course provides insight into the role of disclosures in financial reporting. You will get an understanding of mandatory and voluntary disclosures, and why they are important from a compliance perspective.
This course is worth 3 units of continuing professional development (CPD). Each unit represents one hour of learning.
What You Will Learn
- Differentiate between GAAP and IFRS as financial reporting frameworks and identify key areas where they diverge, including inventory costing and asset revaluation
- Explain the purpose and structure of the balance sheet, income statement, cash flow statement, and statement of changes in equity
- Apply the five-step revenue recognition framework to determine when and how much revenue to recognise
- Explain the recognition criteria for assets and liabilities based on control, past events, and expected future economic flows
- Evaluate the purpose of financial statement disclosures, including accounting policies, judgements and estimates, and risk disclosures, in supporting stakeholder decision-making
Who This Course Is For
- Financial accountants and reporting teams
- Controllers and finance managers
- Auditors and assurance professionals
- Analysts using financial reports for decisions
Prerequisites
- Basic understanding of financial reporting/IFRS principles
Frequently Asked Questions
Course Details
CPD Credits3
LevelIntermediate
CertificateYes
Pricing
Pricing
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Everything included in your subscription:
CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
24/7 access
Mobile friendly
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