IFRS Sector Specific Standards


This course covers four IFRSs that are specific to particular sectors: agriculture, exploration and evaluation of mineral reserves, insurance, and regulatory deferral accounts, for first time adopters of IFRS in sectors subject to price or rate regulation

This course is provided by a third party provider accountingcpd.net and the fee charged is exclusive of VAT.   

Venue details:  
Online EU, ,
Start date & time:  
01 January 2021 00:00
End date & time:  
01 January 2022 00:00
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
3.50 Training Tickets accepted
CPD hours:  
Speaker details
First nameLast name
AccountingCPD. net


Product type:  
CPD online course
AccountingCPD.net, Practice and business improvement

Booking with a Training Ticket

Once you have booked your course, you will receive an email with your booking confirmation. The steps you will need to follow to access your online course will arrive in a separate email within 48 hours of your order being processed

Please be aware that participants will have access to this course for 120 days from the date of receiving access via email notification

Course overview 


  • IAS 41 Overview
  • Objectives and scope
  • Key definitions
  • Recognising and measuring biological assets
  • IAS 41 Q&A
  • Reliable measurement and government grants
  • How to reap your rewards
  • Disclosures
  • Additional disclosures
  • Grants in practice
  • A question of gains and losses

Mineral resources

  • IFRS 6 Overview
  • Objective and scope
  • Measurement and recognition
  • Classifying tangibility
  • Identifying exploration assets
  • Impairment
  • Looking for loss
  • Disclosures
  • The end of exploration

Insurance contracts

  • IFRS 17 Overview
  • A complicated history
  • A significant step forward
  • Recognition and measurement
  • Initial recognition of an onerous contract
  • Modification, derecognition and presentation
  • Releasing profit over the life of a contract
  • Disclosures
  • IFRS 17 and financial statements in practice
  • Insurance contracts and revenue

Regulatory deferral accounts

  • IFRS 14 Overview
  • Objective and scope
  • Key definitions
  • IFRS 14 and GAAP
  • Presentation
  • Disclosures
  • Energy for change
  • State-Owned Enterprises providing utilities
  • IFRS 14 and you