IFRS framework and financial statements
Revisit the foundations of IFRS, presentation, accounting policies and the structure of financial statements.
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PROFESSIONAL IFRS DEVELOPMENT
IFRS Refresher
Refresh your IFRS knowledge, reconnect the key principles and strengthen your confidence in applying the standards in practice.
ABOUT THE COURSE
What is this course?
The IFRS Refresher is designed for finance professionals who already have some exposure to IFRS but want to revisit the standards in a structured and practical way.
Rather than studying every requirement in isolation, the course reconnects the major IFRS principles and focuses attention on the areas most commonly encountered in financial reporting.
The objective is to rebuild practical understanding, refresh technical knowledge and make it easier to move from IFRS requirements to accounting decisions.
What you’ll learn
- Reconnect the key principles that underpin IFRS financial reporting.
- Refresh your understanding of major recognition, measurement, presentation and disclosure requirements.
- Understand how important IFRS standards interact with one another in practical reporting situations.
- Strengthen your ability to identify the relevant accounting treatment for common business transactions.
How the learning is structured
Revenue and leases
Refresh the core principles of revenue recognition and lease accounting.
Assets and impairment
Revisit property, intangible assets, inventories, investment property and impairment.
Financial instruments
Review classification, measurement, impairment, presentation and disclosure fundamentals.
Liabilities and other key areas
Refresh provisions, employee benefits, income taxes and share-based payments.
Groups, disclosures and application
Revisit consolidation, business combinations, associates, disclosures and practical application.
How the refresher is approached
The course is designed around reconnecting technical requirements with practical financial reporting situations.
01
Refresh the principles
02
Connect related standards
03
Work through practical examples
04
Apply the accounting treatment
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Enquire about IFRS Refresher
Ready to refresh your IFRS knowledge?
Rebuild your IFRS confidence through focused, practical professional learning.