Course Information

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IFRS: Introduction to International Financial Reporting Standards
Author: David Alexander, Simon Archer

Description:
This course reviews the IASB and the basic authoritative literature of IFRS for preparing financial statements.

The IASB's formal objectives are to develop and promote use of "a single set of high quality, understandable and enforceable global accounting standards" to help users of financial information obtain high-quality, transparent information with which to make economic decisions.

This course outlines the structure of the IASB and the work it does with national accounting standard-setters, discusses the IFRS framework, and details the elements of financial statements that IFRS requires.

Upon completion of this course, the user will be able to:

  • Outline the objectives of the IASB
  • Describe the IFRS Framework
  • List the elements of financial statements according to IFRS

Course Details:
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  Basic knowledge of accounting
Level:  Overview
Advanced Preparation:  None
Course was last updated on:  06/22/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

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