Why you should follow this course
The IFRS Refresher sessions cover the more prevalent accounting standards under the IFRS framework.
As IFRS are constantly changing, these sessions serve as a comprehensive but concise refresher.
The refresher starts by giving an overview of IAS 1 Presentation of Financial Statements, and then delves
into the accounting standards relating to non-current assets, including Property,
Plant and Equipment, Intangible Assets and Investment Property and how the standards
on Borrowing Costs, Impairment, Government Grants and Income Tax impact the measurement of these assets.
This course also gives an overview of standards dealing with Fair Value Measurement,
Business Combinations, Provisions and Contingent Assets and Liabilities, and Revenue recognition under both
existing and forthcoming standards.
The following are the standards which are dealt with in this IFRS Refresher course:
IAS 1 Presentation of financial statements
IAS 16 Property, plant and equipment
IAS 23 Borrowing costs
IAS 38 Intangible assets
IAS 40 Investment Property
IAS 36 Impairment
IAS 12 Income taxes
IAS 20 Government grants
IFRS 3, IFRS 10, IAS 12 Borrowing costs
IAS 37 Provisions, contingent assets and contingent liabilities
IFRS 5 Non-current assets held for sale
IAS 18/ IFRS 15 Revenue
IFRS 13 Fair value measurement
It is strongly recommended that modules are seen in their intended chronological order.