About this Course

To provide an overview of selected FRSs using an approach that will facilitate easy understanding, with practical hands-on application and implementation of the FRSs.

Programme Outline 

PRESENTATION AND DISCLOSURES OF FINANCIAL STATEMENTS

• Presentation of Financial Statements
  
• Accounting Policies, Changes in Accounting Estimates and Errors
  
• Operating Segments
  
• Related Party Disclosures
  
• First-time Adoption of Financial Reporting Standards
  

ACCOUNTING FOR ASSETS

• Inventories
  
• Property, Plant and Equipment
  
• Leases
  
• Investment Property
  
• Intangible Assets
  
• Impairment of Assets
  
• Non-current Assets Held for Sale and Discontinued Operations
  

ACCOUNTING FOR FINANCIAL INSTRUMENTS

• Financial Instruments: Presentation
  
• Financial Instruments: Disclosure
  
• Financial Instruments: Recognition and Measurement
  
• Financial Instruments
  

GROUP ACCOUNTING

• Business Combinations
  
• Separate Financial Statements
  
• Investments in Associates and Joint Ventures
  
• Consolidated Financial Statements
  
• Joint arrangements
  
• Disclosure of Interests in Other Entities
  

OTHER FRSs

• Fair Value Measurement
  
• Agreements for the Construction of Real Estate
  

Intended For

A Foundation level programme intended for all Accounting and Auditing Professionals

Training Methodology

Lecture style, with references to financial statements of listed companies for illustrative purposes and to enhance understanding

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