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Overview and objectives
CertIFR offers a comprehensive introduction to the field of International Financial Reporting and International Financial Reporting Standards, tracing the history of the International Accounting Standards Board (IASB) from its early roots through to the recent changes and future developments. Structured in a readable and user-friendly format, the course distils key information into easy-to-digest bullet points, provides useful summaries and examines, topic-by-topic, specific standards. Frequently asked questions and answers expand on the points covered, while case studies are based on real-life examples. In addition a large number of exercises, multiple-choice questions and sample answers enable you to confidently test your knowledge and guide you as you progress through the course.
Primary course objectives- To help you understand how International Financial Reporting Standards (IFRS) are used around the world
- To explain the workings of the IASC/IASB and how these are being changed
- To examine the fundamental requirements of IFRS on a standard-by-standard basis for the benefit of preparers, auditors and users of financial statements
- To provide guidance on how to use IFRS in practice with the aid of questions, cases and exercises
- To outline the main differences between IFRS and UK rules