IFRS Module 1 Presentation of Financial StatementsCode: 20-IFRS1

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Course Details

62 pages

Module 1of the IFRS Learning Module series provides a “deep dive” into the principles governing the presentation of financial statementsunder IFRS. This includes a review of the IASB’s Framework, which addresses the concepts underlying the information presented in IFRS financial statements. It also includes detailed discussions of the IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. Finally, this course provides an in-depth look at the joint IASB/FASB project that will result in sweeping changes to financial statement presentationin the near future.


After completing this course, participants should be able to:

  • Identify financial reports that are within the scope of the IASB Framework.
  •  Recognize practices that are consistent with the underlying assumptions and qualitative characteristics of financial statements prepared in accordance with the IASB Framework.
  •  Describe the characteristics of general purpose financial statements required under IFRS.
  •  Identify and classify the various elements of IFRS financial statements.
  •  Describe the IASB/FASB joint project on financial statement presentation and its impact on financial reporting.

Presentation Method: Self-Study 
Category: Accounting 
CPE credit: 5 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 submitted to their website, www.learningmarket.org

NASBA Sponsor number 108096

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