IFRS Basics with US GAAP Comparison 2015 is a workshop that provides an overview of the major technical issues involved in IFRS.
IFRS Basics with US GAAP Comparison 2015 covers topics such as:
- Content of IFRS Financial Statements
- Statements of cash flows (IAS 7)
- Presentation of financial statements (IAS 1)
- Events after the reporting period (IAS 10)
- Accounting policies, changes in accounting estimates and errors (IAS 8)
- Discontinued operations (IFRS 5)
- Operating segments (IFRS 8)
- Interim financial reporting (IAS 34)
- Introduction to IFRSs
- Liabilities
- Provisions, contingent liabilities and contingent assets (IAS 37)
- Employee benefits (IAS 19)
- Share-based payment (IFRS 2)
- Assets
- Property, plant and equipment (IAS 16)
- Inventories (IAS 2)
- Leases (IAS 17)
- Borrowing costs (IAS 23)
- Investment property (IAS 40)
- Intangible assets (IAS 38)
- Non-current assets held for sale (IFRS 5)
- Impairment of assets (IAS 36)
- Revenue Recognition
- Revenue (IAS 18, IAS 11 and , IFRS 15)
- Financial Instruments
- Financial instruments: disclosures (IFRS 7)
- Financial assets and liabilities (IAS 32, IAS 39 and IFRS 9)
- Transitioning to IFRSs
- First-time adoption of IFRSs (IFRS 1)
- Business Combinations, Consolidations, Associates and Joint Arrangements
- Consolidated financial statements (IFRS 10)
- Business combinations (IFRS 3)
- Joint arrangements (IFRS 11)
- Investments in associates and joint ventures (IAS 28)
- Disclosure of interests in other entities (IFRS 12)
- Expected Future Developments
- Other IASB projects and the work plan
- Update on the IASB-FASB convergence projects, including lease accounting
- IFRS / US GAAP Differences
- Financial statement presentation
- Conceptual Framework
- Inventory methods and valuation
- Revenue and expense recognition
- Assets held for sale and discontinued operations
- Tangible and intangible assets
- Liabilities
- Impairment testing
- Financial instruments
- Employee benefits
- Other significant differences
IFRS Basics with US GAAP Comparison 2015 brings together financial executives,industry controllers, executive officers, auditors, accountants and finance professionals who are interested in learning about IFRS.
