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Becker Professional Education

Financial Statement Disclosures under IFRSs: What You Need to Know

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Overview / Abstract:

This session will focus on the financial statement disclosures required under the International Accounting Standards. You will specifically learn about the disclosure requirements for Accounting Policies, Changes in Accounting Estimates and Errors, Events after the Reporting Period, Related Party Disclosures, Earning Per Share, Interim Financial Reporting and Operating Segments. At the conclusion of this session you will be able to:

Recognize the treatment (e.g., Prior Period Adjustment) of Changes in Accounting Policies and the required disclosures
Recognize examples of Changes in Accounting Estimates and the respective disclosures
Recognize how Prior Period Errors are treated
Recognize what constitutes Events after the Reporting Period and how they are disclosed within the financial statements
Define a Related Party and recognize how it is disclosed within the financial statements
Calculate Earnings Per Share and recognize how it is presented and disclosed
Recognize the financial statements included within Interim Financial Reporting as well as the Minimum Explanatory Notes requirement
Identify the rationale for reporting by Operating Segments as well as the associated disclosures

Expiration

Aug 18, 2020

Discipline(s)

Accounting , Financial Advisor CE

Format

Online

Cost

79.00

Credits / Hours

1.00 CPE

Keywords / Search Terms

Becker Professional Education

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