IFRS Module 1 Presentation of Financial StatementsCode: 22-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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