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Technical Expertise Track (21 Units)

IAS and IFRS Standards Including Revenue, Leases, Cash Flows, and EPS

21 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Highlights Certificate on Completion Studies suggest that the best leaders are successful in a management role partly due to their technical expertise. Learnsignal’s 21 Unit Technical Expertise track helps you work more efficiently and makes you a more valuable contributor to your company. At the same time you will meet your CPD requirements. A certificate will be issued once you have completed all 21 units. This track is made up of the following sections: IAS 1 – Presentation of Financial Statements (1 unit) IFRS 15 – Revenue Recognition (3 units) IAS 12 – Income Taxes (2 units) IAS 7 – Statement of Cash Flows (3 units) IAS 33 – Earnings Per Share (3 units) IAS 16 – Property, Plant and Equipment (1 unit) IAS 38 – Intangible Assets (3 units) IAS 2 – Inventories (1 unit) IAS 37 – Provisions, Contingent Liabilities and Assets (2 Units) IAS 21 – The Effects of Changes in Foreign Exchange Rates (1 unit)

What You Will Learn

  • Explain the requirements of IAS 1 for presenting financial statements
  • Apply IFRS 15 to recognise revenue from contracts with customers using the five-step model
  • Describe how IAS 12 addresses the recognition and measurement of current and deferred income taxes
  • Prepare a statement of cash flows in accordance with IAS 7, including classifying activities correctly
  • Calculate basic and diluted earnings per share under IAS 33
  • Identify the recognition, measurement, and disclosure requirements for property, plant and equipment (IAS 16), intangible assets (IAS 38), and inventories (IAS 2)
  • Assess when provisions, contingent liabilities, and contingent assets should be recognised under IAS 37

Who This Course Is For

  • Accountants who prepare or review financial statements under IFRS
  • Finance professionals who need to refresh or deepen their knowledge of specific accounting standards
  • Auditors who examine IFRS-compliant financial statements and need to understand the underlying standards
  • Professionals studying for accounting qualifications who want CPD credits alongside exam preparation

Prerequisites

  • A working knowledge of financial reporting and the structure of financial statements
  • Familiarity with the basics of IFRS or national GAAP
  • No specialist software is required

Frequently Asked Questions

Course Details

CPD Credits21
CertificateYes

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CPD certificate on completion
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