By the end of this training, participants will have

• understanding of the financial reporting infrastructure
• understanding of Conceptual Framework underpinning the standards
• An essential insight in the most important standards and their main areas of application
• A basic understanding of the main differences with Dutch GAAP

CONTENT

• Introduction to IFRS including Conceptual Framework
• Intangible assets (IAS 38)
• Impairment of assets (IAS 36)
• Provisions (IAS 37)
• Business combinations (IFRS 3)
• Employee benefits (IAS 19)
• Non-current assets held for sale & discontinued operations
• Financial instruments (IFRS 9)
• Revenue recognition (IFRS 15)
• Leases (IFRS 16)
• Consolidation, subsidaries, joint arrangements & associates (IFRS 10, 11 & IAS 28)
• Recap some differences IFRS and NL GAAP

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.

This course is available in the following locations:

Ghana - $6000
Rwanda - $7000
UK - $8000
USA - $8000