About this course
Overview
Four standards generate most of the argument at year end: revenue, leases, financial instruments and impairment. You work through them on real published disclosures, which is where the judgement calls actually live, rather than on the clean examples that never appear in practice.
What you will be able to do
Learning outcomes
- Recognise revenue under the five-step model
- Account for lease assets and liabilities
- Classify financial instruments correctly
- Calculate expected credit loss provisions
- Draft and check IFRS disclosures
What the course sets out to do
Course objectives
- Apply the revenue recognition model in practice
- Account for leases under current standards
- Classify and measure financial instruments
- Apply the expected-credit-loss impairment model
- Prepare and review compliant disclosures
Who it is for
Target audience
Financial accountants, controllers, and reporting teams applying IFRS.
Before you start
Prerequisites
Working in a finance or reporting role. A general accounting grounding is assumed.