Accounting for Assets under IFRS: What You Need to Know about NC Assets Held for Sale/DO (IFRS 5)
On Demand
Learning Objectives:
Rapid and important changes are underway in the accounting world. Obtain critical working knowledge on the treatment of Non-current Assets Held for Sale and Discontinued Operations under International Financial Reporting Standards. This course will blend theory and practical hands-on experience to enable the effective application of IFRS 5. At the conclusion of this session you will be able to:
- Define the scope of Non-current Assets Held for Sale and Discontinued Operations under International Financial Reporting Standards 5 (IFRS 5)
- List the definition of Non-current Assets Held for Sale and Discontinued Operations under IFRS 5
- Outline the concepts utilized to determine the classification of Non-current Assets under IFRS 5
- Define the various methodologies utilized to measure Non-current Assets under IFRS 5
- Define the presentation and disclosure requirements under IFRS 5
- Outline the convergence status of IFRS 5 and SFAS 144
- Access to a checklist on when and how to apply IFRS 5
Self-Study Program Level:
Intermediate
Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.
- Instructor(s):
Timothy F. Gearty, CPA, MBA, JD - Format: On Demand
- Field of Study: Accounting
- Credits: 2
- Price: $150.00
- Prerequisites:
2 to 3 years of International Reporting experience or the successful completion of Becker Professional Education's International Financial Reporting Standards courses: - International Financial Reporting Standards and the Impact on your Organization
- International Financial Reporting Standards and the Impact on your Balance Sheet
- Understanding the Fundamental Concepts and Characteristics of International Financial Reporting Standards
- Advanced Preparation:
- Course Level: