Introduction to International Financial Reporting Standards

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Introduction to International Financial Reporting Standards Empty Introduction to International Financial Reporting Standards

Post  Eddy_kn on Wed Oct 12, 2011 10:54 am

Introduction to International Financial Reporting Standards

How You Will Benefit

* Learn about the key International Financial Reporting Standards (IFRS) used for preparation of financial statements in the airline industry.
* As the course is designed for the airline industry it will focus on the practical issues that may arise during the preparation of airline financial statements in accordance with IFRS. The group discussions and course exercises will help you understand these issues and identify the appropriate solutions.

Designed for

* The course is designed for experienced airline accountants with basic or no knowledge of International Financial Reporting Standards (IFRS)

Course Content

* Conceptual Framework
* International Accounting Standards (IAS) 1 Presentation of Financial Statements
* IAS 2 Inventories
* IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
* IAS 12 Income Taxes
* IAS 16 Property, Plant and Equipment
* IAS 17 Leases
* IAS 18 Revenue
* IAS 21 The Effects of Changes in Foreign Exchange Rates
* IAS 23 Borrowing costs
* IAS 36 Impairment of Assets
* IAS 37 Provisions, Contingent Liabilities and Contingent Assets
* IAS 38 Intangible Assets
* IFRS 5 Non-current assets Held for Sale and Discontinued Operations
* Each of the above topic will be firstly explained in detail to the participants followed by a case study and a group discussion with emphasis on practical implementation

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