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IFRS Refresher Modular Programme

IFRS Refresher Modular Programme comprised of six, half-day modules, which can be taken individually or as a series. This programme provides a comprehensive and detailed refresher on the requirements of IFRS Standards (and FRS 101) applicable for accounting periods commencing on or after 1 January 2020.

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Overview

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Course structure

This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.
IFRS Refresher Modular ProgrammeOverview

This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.

Each module is half a day long and can be taken separately or in conjunction with any or all of the other modules in the series, providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101).

IFRS Refresher Module 1Principles and Presentation

Learning Outcomes

By the end of this course, you will be able to:

  • Prepare financial statements and financial information in compliance with IFRS Standards

  • Explain the impacts that IFRS Standards have on the published financial statements of companies

  • Apply the requirements for first-time adoption of IFRS

  • Identify and apply appropriate accounting policies, estimates, and error corrections under IFRS

  • Interpret disclosure requirements and reporting obligations for operating segments and related parties

Course Coverage

This module will cover:

  • IFRS reporting requirements and their UK context

  • First-time adoption of IFRS

  • Format and content of financial statements

  • Accounting policies, estimates, and errors

  • Disclosure standards under IFRS

  • Reporting requirements for operating segments

  • Related party disclosures

IFRS Refresher Module 2 Current and Non-Current Assets

Learning Outcomes

By the end of this course, you will be able to:

  • Prepare financial statements and financial information in compliance with IFRS Standards

  • Assess and apply IFRS requirements for the recognition, measurement, and disclosure of key assets

  • Understand the impacts of IFRS Standards on published financial statements, particularly in relation to tangible and intangible assets

  • Apply impairment testing and evaluate its effect on financial reporting

  • Account for inventories and receivables, including the treatment of impairment

Course Coverage

This module will cover:

  • Property, plant & equipment

  • Investment properties

  • Capitalisation of borrowing costs

  • Intangible assets

  • Impairment of assets

  • Inventories

  • Receivables (including impairments)

IFRS Refresher Module 3Revenue and Expenses

Learning Outcomes

By the end of this course, you will be able to:

  • Prepare financial statements and financial information in compliance with IFRS Standards

  • Apply IFRS requirements for revenue recognition and measurement

  • Understand the accounting treatment of share-based payments

  • Account for employee benefits, including pensions, wages and termination benefits

  • Apply the rules for recognising and presenting government grants

  • Understand the treatment of foreign currency transactions under IFRS

Course Coverage

This module will cover:

  • Revenue

  • Share-based payments

  • Employee benefits (pensions, wages and salaries, termination benefits)

  • Government grants

  • Foreign currency transactions

IFRS Refresher Module 4Liabilities and Financing

Learning Outcomes

By the end of this course, you will be able to:

  • Prepare financial statements and financial information in compliance with IRS Standards

  • Understand the impacts of IFRS requirements on published company accounts

  • Apply the accounting principles for leases, provisions and contingencies

  • Explain and account for deferred taxation in line with IFRS

  • Distinguish between debt, equity, and compound instruments and apply the appropriate accounting treatment

Course Coverage

This module will cover:

  • Leases

  • Provisions and contingencies

  • Deferred taxation

  • Financing

  • Distinguishing between debt, equity, and compound instruments

  • Appropriate accounting

IFRS Refresher Module 5Group Accounting & Business Combinations

Learning Outcomes

  • Prepare financial statements and financial information in compliance with IFRS Standards.

  • Understand the impacts that IFRS Standards have on the published financial statements of companies

Course Coverage

The topics to be covered in this module will include:

  • Identification of subsidiaries, associates and joint arrangements

  • Consolidation requirements and exemptions

  • Business combinations

  • Identification

  • Steps in accounting

  • Goodwill

  • Associates and joint ventures

  • Foreign subsidiaries

IFRS Refresher Module 6Financial Instruments Fundamentals

Learning Outcomes

By the end of this course, you will be able to:

  • Prepare financial statements and financial information in compliance with IFRS Standards

  • Understand the impact of IFRS Standards on company financial statements

  • Identify different types of financial instruments and their accounting implications

  • Apply appropriate models for classification, measurement, recognition, and derecognition

  • Explain the principles of impairments and basic hedge accounting under IFRS

Course Coverage

This module will cover:

  • Identification of financial instruments

  • Available accounting models

  • Classification and measurement

  • Recognition and derecognition

  • Impairments

  • Hedge accounting (basics only)

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