ELB - 001 - Introduction to IFRS & IFRS financial statements - Full course exam included
Overview
- Understand the history, role and structure of the standard-setter, the International Accounting Standards Board (IASB)
- Comprehend the objectives and concepts of financial reporting
- Identify the different steps in the standard-setting process
- Understand IFRS and its applicability in a worldwide context
Detailed Objectives
A) Components of IFRS financial statements:
- Distinguish the different components of IFRS financial statements
- Understand the criteria and guidance for each component
B) IFRS standards relevant to banks:
- Learning about the typical composition of a banks statement of financial position
- Guide you through the different standards relating to financial instruments accounting
- Actively applying your knowledge in an exercise
At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.
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