OBJECTIVES
This intermediate IFRS course provides for a thorough review of the most relevant parts of the IAS/IFRS framework.
All topic will be accompanied with example and cases to illustrate effective’s application. Issues that arise in practice will be discussed and participants are encouraged to participate by tabling company specific issues they’ve participate by tabling company specific issues they’ve encountered.
Additionally, more specific issues will be discussed as there are: income taxes, capitalization of expenses, lease applications and foreign currency treatment.
CONTENT
• IASB and the conceptual framework
• Consolidated financial statements and procedures
• Joints ventures
• Foreign Exchange
• Intangible assets and impairments (incl. goodwill)
• Capitalization of borrowing costs
• Leasing
• Revenue recognition
• Income taxes
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