Objective and scope
Understand why the standard exists, which transactions and entities it applies to and the boundaries of its requirements.
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IFRS STANDARD DEEP DIVES
IFRS Standard Deep Dives
Go beyond the summary and explore individual IFRS Accounting Standards in depth, from technical requirements to practical application.
ABOUT THE COURSE
What is this course?
IFRS Standard Deep Dives are focused learning programmes built around individual IFRS Accounting Standards. Each deep dive concentrates on one standard or closely connected area of financial reporting.
Rather than covering the standard only at a high level, the learning explores the underlying principles, recognition and measurement requirements, presentation and disclosures, important judgements and interactions with other standards.
The objective is to help you move from knowing what the standard says to understanding how and why the requirements are applied in practice.
What you’ll learn
- Understand the objective, scope and key principles of the selected IFRS Accounting Standard.
- Work through the main recognition, measurement, presentation and disclosure requirements.
- Understand how the standard interacts with related IFRS requirements and reporting topics.
- Apply the requirements to practical scenarios, accounting judgements and financial reporting decisions.
How the learning is structured
Recognition and measurement
Work through the core accounting requirements, measurement bases and important decision points.
Presentation and disclosure
Understand how the accounting outcome is presented in the financial statements and what supporting disclosures are required.
Connections with other standards
See where the standard interacts with related IFRS requirements and how those connections affect the accounting analysis.
Judgement and worked examples
Explore practical examples and areas where professional judgement can significantly affect the accounting conclusion.
Practical application
Bring the requirements together and apply them to realistic financial reporting situations and accounting decisions.
Understand. Connect. Apply.
Each deep dive is designed to move progressively from understanding the technical requirements to applying them in real financial reporting situations.
01
Understand the requirements
02
Connect related concepts
03
Work through examples
04
Apply the accounting
GO DEEPER
Enquire about IFRS Deep Dives
Choose the IFRS standard you want to understand better.
Build deeper technical and practical knowledge through focused standard-by-standard learning.