This course was recorded in autumn 2019
Who should attend?
The course is particularly suitable for those accountants who have just moved into a statutory reporting role for PLCs but also for accountants who have to marry IFRS/FRS with US GAAP when preparing the appropriate consolidation data for their US parents.
It is also a course to help those accountants refresh their understanding of the key issues in international financial reporting.
Course Outline
This course will cover the ‘core’ international financial reporting standards and compare them with their US equivalents and with the local FRS 102 and will cover the following topics.
Presentation of financial statements.
Key learning outcomes
By the end of this fast moving review of the core IFRSs together with comparative US GAAP and FRS 102 standards delegates should be able to:
- Have an awareness of the main differences between IFRS
and US Gaap
- Understand the reduction in disclosure and simplification of financial reporting from IFRS that is introduced in FRS 102.