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Professional accounting standards

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IFRS Certificate Programme

IFRS is the new global language in the profession – so learn to speak it. More than 120 countries require IFRS, and if you provide financial reporting to any...

Course – Online Professional accounting standards Foundational

IFRS: Intangible Assets (IAS 38)

The purpose of this course is to familiarise you with the initial classification, recognition and measurement of intangible assets under IAS 38, Intangible Assets. It...

Course – Online Professional accounting standards Foundational

Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

Lost and found: Booking liabilities and breakage income for unredeemed gift cards

This article describes FASB’s treatment for gift cards, as prescribed in Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers (Topic 606).

Article Revenue recognition Intermediate

Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets

Ensuring that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.

Report Professional accounting standards Intermediate

U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate