IFRS Module 3 Subsequent EventsCode: 16-IFRS3

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Course Details

25 pages

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as "subsequent events" under U.S. GAAP) and discusses the IASB's and FASB's efforts towards achieving convergence in this area of financial reporting.

Objectives:

After completing this course, you will:

  • Define "events after the reporting period" per the guidelines of IAS 10.

  • Describe the recognition and disclosure requirements for events after the reporting period under IAS 10.

  • Describe the similarities and differences between IFRS and U.S. GAAP in the area of events after the reporting period (a.k.a. "subsequent events").

Presentation Method: Self-Study Category: Accounting CPE credit: 1 Hours Program Level: Intermediate Prerequisites: General understanding of GAAP and Accounting. Advance Preparation: None Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to NASBA through its website: www.learningmarket.org

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