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Analyze and Apply IFRS Standards in Financial Reporting · LearnSpace
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Analyze and Apply IFRS Standards in Financial Reporting

Курс от EDUCBA
Начальный≈ 19.9 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

By the end of this course, learners will be able to interpret IFRS principles, apply major IFRS standards, analyze complex transactions, and prepare compliant financial disclosures across a wide range of reporting scenarios. This comprehensive IFRS course is designed to provide a structured, standards-driven understanding of international financial reporting, moving systematically from foundational concepts to advanced applications. Learners will explore the IFRS Conceptual Framework and first-time adoption requirements before progressing through key standards such as IFRS 2 (Share-Based Payments), IFRS 3 (Business Combinations), IFRS 4 (Insurance Contracts), IFRS 5 (Assets Held for Sale), IFRS 8 (Operating Segments), IFRS 10 and 11 (Consolidation and Joint Arrangements), IFRS 12 (Disclosures), IFRS 13 (Fair Value Measurement), and IFRS 14 (Regulatory Deferral Accounts). The course emphasizes practical application, combining conceptual clarity with Excel-based illustrations, real-world scenarios, and structured assessments. What makes this course unique is its end-to-end IFRS coverage in a single learning path, aligned with professional practice and global reporting expectations. It is ideal for finance professionals, accountants, analysts, and students seeking to build or strengthen IFRS competency for global roles, certifications, or advanced financial analysis.

Навыки, которые вы освоите

International Financial Reporting StandardsFinancial ReportingConsolidationRisk ManagementInsuranceAccountingTechnical AccountingFinancial AccountingMergers & AcquisitionsAsset ManagementBusiness ReportingContract AccountingBusiness ValuationFinancial StatementsFinancial Statement AnalysisInsurance PoliciesFixed Asset

Программа курса

10 модулей · 131 учебных материалов

01Foundations of IFRS and First-Time Adoption15 материалов

Introduction to IFRS and Conceptual Framework

Introduction to CourseВидеоIFRS Categories and IFRS Conceptual FrameworkВидеоIFRS 1 IFRS Conceptual Framework and Excel ExampleВидеоIntroduction to IFRS and Conceptual FrameworkЗадание

IFRS Conceptual Framework in Practice

Учитесь у экспертов

EDUCBA

Преподаватель курса

Analyze and Apply IFRS Standards in Financial Reporting
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Обучение на Coursera

≈ 19.9 ч

10 модулей

Язык: Английский

Часть программы вашего университета
IFRS Conceptual FrameworkВидео
Objectives of IFRS 1Видео
IFRS 1 Excel ExampleВидео
IFRS Conceptual Framework in PracticeЗадание

First-Time Adoption Essentials

First Time Adoption and Excel ExampleВидеоExemptionsВидеоReporting and DisclosureВидеоFirst-Time Adoption EssentialsЗаданиеInterpreting IFRS Foundations for First-Time Reporting DecisionsDIALOGUEGraded - Foundations of IFRS and First-Time AdoptionЗаданиеGuiding a First-Time IFRS Adoption: From Framework to Opening Balance SheetDIALOGUE
02Share-Based Payments (IFRS 2)10 материалов

Overview of IFRS 2

Introduction to IFRS 2ВидеоIFRS 2 Accounting and DefinitionsВидеоOverview of IFRS 2Задание

Measurement and Accounting Treatment

Equity and Cash settled SBP TransactionsВидеоShare Based Payment DisclosuresВидеоMeasurement and Accounting TreatmentЗадание

IFRS 2 in Practice

Excel ExampleВидеоConclusion IFRS 2ВидеоIFRS 2 in PracticeЗаданиеGraded - Share-Based Payments (IFRS 2)Задание
03Business Combinations (IFRS 3)12 материалов

Introduction to Business Combinations

Introduction to Business CombinationВидеоObjectives and DefinitionsВидеоIntroduction to Business CombinationsЗадание

Acquisition Accounting

Acounting for Business CombinationВидеоExamplesВидеоAcquisition AccountingЗадание

Advanced Acquisition Issues

Recognize NCI InterestsВидеоAcquisition Date ExampleВидеоGoodwillВидеоAcquisition Issues and DisclosuresВидеоAdvanced Acquisition IssuesЗаданиеGraded - Business Combinations (IFRS 3)Задание
04Insurance Contracts (IFRS 4)11 материалов

Insurance Contracts Fundamentals

Introduction to IFRS 4 Insurance ContractsВидеоInsurance ContractВидеоSignificant RiskВидеоInsurance Contracts FundamentalsЗадание

Measurement and Portfolios

Types and PortfolioВидеоInitial Recognition and Measurement with Excel ExamplesВидеоMeasurement and PortfoliosЗадание

Subsequent Measurement and Disclosure

Subsequent measurement and Modification and RecognitionВидеоDisclosures and ConclusionВидеоSubsequent Measurement and DisclosureЗаданиеGraded - Insurance Contracts (IFRS 4)Задание
05Non-Current Assets Held for Sale (IFRS 5)11 материалов

Introduction to IFRS 5

Introduction to CourseВидеоObjective and AccountingВидеоIntroduction to IFRS 5Задание

Classification and Measurement

Conditions and Excel ExamplesВидеоHeld for Sale Classification and Excel IllustrationВидеоHeld for Sale Classification and MeasurementВидеоClassification and MeasurementЗадание

Discontinued Operations and Presentation

Disclosures and Discontinued OpsВидеоExcel PresentationВидеоDiscontinued Operations and PresentationЗаданиеNon-Current Assets Held for Sale (IFRS 5)Задание
06Accounting for Mineral Resources12 материалов

Mineral Resources Overview

Introduction and Table of ContentsВидеоDefinitions and Accounting for Mineral ResourcesВидеоMineral Resources OverviewЗадание

Measurement and Impairment

Accounting for Mineral ResourcesВидеоImpairment of Mineral ResourcesВидеоMeasurement and ImpairmentЗадание

Presentation and Excel Applications

Presentation and DisclosuresВидеоExcel example Depreciation CalculationВидеоExcel Example Revaluation ModelВидеоExcel Example Revaluation Model ContinuedВидеоPresentation and Excel ApplicationsЗаданиеGraded - Accounting for Mineral ResourcesЗадание
07Financial Instrument Disclosures8 материалов

Introduction to Financial Instrument Disclosures

Introduction to FI DisclosuresВидеоObjectives of FlВидеоIntroduction to Financial Instrument DisclosuresЗадание

Disclosure Requirements and Practical Examples

Other DisclosuresВидеоExamples Of FlВидеоQualitative and Quantitative DisclosuresВидеоDisclosure Requirements and Practical ExamplesЗаданиеGraded - Financial Instrument DisclosuresЗадание
08Operating Segments (IFRS 8)13 материалов

Segment Reporting Overview

Introduction to CourseВидеоObjectives of Operating Segments and ScopeВидеоSegment Reporting OverviewЗадание

Segment Measurement and Reporting

Operating SegmentВидеоSegment ReportingВидеоComparative Segment Reporting and Excel ExampleВидеоSegment Measurement and ReportingЗадание

Disclosures and Excel Applications

Segment Reporting DisclosureВидеоReconciliation and Entity-Wide DisclosuresВидеоSegment Reporting Excel ExampleВидеоSegment Reporting Excel Example ContinuedВидеоDisclosures and Excel ApplicationsЗаданиеGraded - Operating Segments (IFRS 8)Задание
09Consolidation and Joint Arrangements13 материалов

Consolidation under IFRS 10

Introduction to IFRS 10ВидеоConsolidation Model and ConsolidationВидеоExamples and Exceptions ВидеоConsolidation under IFRS 10Задание

Joint Arrangements Overview

Introduction to CourseВидеоSummary of Investments Excel chartВидеоJoint Arrangements OverviewЗадание

Accounting for Joint Arrangements

Objective and Assessment of Joint ControlВидеоTypes of Joint Arrangements and Excel ChartВидеоAccounting for Joint ArrangementsВидеоFinancial Statements Presentation and Excel ExamplesВидеоAccounting for Joint ArrangementsЗаданиеGraded - Consolidation and Joint ArrangementsЗадание
10Disclosures, Fair Value, and Regulatory Accounts26 материалов

Interests and Disclosure Requirements

Introduction to CourseВидеоAttributes of Sufficient DisclosuresВидеоInterests in Subsidiaries DisclosuresВидеоInterests in Unconsolidated Structured Entities DisclosuresВидеоInterests in Joint ArrangementsВидеоExcel ExamplesВидеоExcel Examples ContinuedВидеоInterests and Disclosure RequirementsЗадание

Fair Value Measurement (IFRS 13)

Introduction to CourseВидеоObjectives and ConceptsВидеоPrincipal and Most Advantageous Market Excel ExampleВидеоHighest and Best Use Concept and Excel ExampleВидеоMeasurement of Liabilities and EquityВидеоMeasurement of a Group of Financial AssetsВидео

Regulatory Deferral Accounts

Introduction to CourseВидеоOverview and Accounting for Regulatory Deferral AccountsВидеоRegulatory Deferral Accounts PresentationВидеоRegulatory Deferral Accounts Disclosures and Excel ExamplesВидеоRegulatory Deferral AccountsЗаданиеGraded - Disclosures, Fair Value, and Regulatory AccountsЗадание
Initial Recognition and Excel ExampleВидео
Valuation TechniquesВидео
Fair Value DisclosuresВидео
Fair Value Disclosures and Excel ExamplesВидео
Fair Value Measurement (IFRS 13)Задание
Advising a Global Client on End-to-End IFRS Financial ReportingDIALOGUE