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IFRS: Governance and Conceptual Framework Logo cgma

  AICPA Professional Development Staff |   £39.00 - 49.00 |   2018 |   02:30 h |   CGMA Store

The purpose of this course is to familiarise you with the Preface, the Conceptual Framework, and forthcoming updates to the framework. International Financial Reporting Standards (IFRSs) are to be interpreted in the context of the Preface to International Financial Reporting Standards and The Conceptual Framework for Financial Reporting.

These both address the concepts underlying the information presented in general purpose financial statements. IFRSs set out definitions of key concepts as well as recognition, measurement, presentation, and disclosure requirements for financial statements.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service
Topics covered:
  • Financial accounting & reporting, Foundational

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