IFRS Learning Library

Course Description:

CPE Solutions is proud to present the IFRS Learning Library. This package includes 7 online self-study courses that provide a detailed look at topics related to International Financial Reporting Standards (“IFRS”).

Topics Covered:

·         Module 1of the IFRS Learning Module series provides a “deep dive” into the principles governing the presentation of financial statements under IFRS.

·         Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB’s and FASB’s efforts towards achieving convergence in these areas of financial reporting.

·         Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as “subsequent events” under U.S. GAAP) and discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

·         Module 4 of the IFRS Learning Module series presents an overview of IAS 2 Inventories, the accounting standard for classifying and measuring inventories in IFRS financial statements. This module also discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

·         Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in the IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.

·         Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

·         Module 7 of the IFRS Learning Module series presents an overview of IAS 16 Property, Plant and Equipment, the accounting standard for classifying and measuring property, plant and equipment (also known as “fixed assets”) in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in fixed assets reporting.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Meet your CPE requirements.

Here is a complete list of courses included in this package.