IFRS: The Conceptual Framework for Financial Reporting and Fair Value Measurement (IFRS 13)
Identifies accounting standards development projects in the IASB work plan and recently-completed joint projects with FASB.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
1
Availability
1 year
Product Number
167901
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. Find out more.
- 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
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