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IFRS Core Standards & Comparison with US & FRS 102 Recorded

Summary

IFRSs form the basis of reporting for all PLCs in Ireland and also subsidiaries of European listed companies. This course has been designed to provide delegates with an overview of the main aspects of the ‘core’ standards and to relate these to comparative standards in the United States as well as outlining the main differences from local generally accepted accounting practice in FRS 102.

First name	Last name
Robert John	Kirk

Description

Product type:

CPD online course

Category:

Chartered courses, Financial reporting, Practice and business improvement

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.