• Explain the IFRS international accounting standards framework

• Specify the presentation requirements for financial statements under IFRS

• Present the main international standards and their differences from Local rules

You commit to your training. Log in to your participant area and complete your preparatory questionnaire. Your trainer will receive your progress objectives. Self-assess your skills to track your progress at the end of your training.

Explain the IFRS framework

• Understand the international accounting standardization

• The IFRS genesis & evolution

• The IFRS structure and framework

• Examine the conceptual framework of IASB and its evolution

• Quizzes IFRS framework

Specify the presentation requirements for financial statements in IFRS

• Present the main financial statements (IAS 1): balance sheet, net income statement, comprehensive income statement

• Understanding the concept of current/non-current classification in the balance sheet

• Presentation of non-recurring items in the income statement

• Key points to know about other comprehensive income (OCI)

• Describe IAS 8: Treatment of changes in accounting policies, accounting estimates, and error corrections

• Study case: financial statements in IFRS

Learn the most important IFRS norms and measure the impact of divergences between IFRS standards and local accounting rules

• Present IAS 7 Statement of Cash Flows & Statement of Changes in Equity

  • Presentation requirements for the statement of cash flows: operating activities, investing activities, financing activities

  • Statement of changes in equity

  • Study case: IAS 7

• Describe IAS 16 Property, Plant and Equipment & IAS 38 Intangible Assets

  • Key principles for property, plant, and equipment under IFRS

  • Treatment of self-constructed property, plant, and equipment

  • Study case: IAS 16

• Explain IFRS 16

  • IAS 17 Quick review

  • Changes introduced by IFRS 16

  • Impact of the new IFRS 16 standard on financial statements

  • IFRS 16 ratios impact

  • Workshop: Practical cases illustrating the differences between financial statements BEFORE and AFTER the application of IFRS 16 standard

Present IFRS 15 - context & revenue recognition

• Step 1: Identification of the contract with the customer

• Step 2: Identification of the promised goods or services in the contract

• Step 3: Determination of the transaction price

• Step 4: Allocation of the transaction price to performance obligations

• Step 5: Recognition of revenue

  • Practical cases

  • Executive summary of IFRS 15

  • Study case: IFRS 15

Transfer Your training journey continues in your participant area. Log in to access resources, self-assess the skills acquired during your training, and facilitate the implementation of your commitments in your professional context.

• Glossary

• Executive summary

• Anyone with basic accounting knowledge and wishing to learn IFRS standards

• Basic accounting knowledge

• Training system structured around skills transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous sessions

• Learning path in several stages to allow engagement, learning, and transfer

• Training encouraging participant engagement for better retention of lessons

• Competency evaluation will be carried out throughout the training by the participant themselves (self-assessment) and/or the trainer according to the training modalities.

• Evaluation of the training action online on your participant area:

  • Immediately after the training, to measure your satisfaction and your perception of the evolution of your skills in relation to the training objectives. With your agreement, your overall rating and comments will be published on our site through Verified Reviews.

  • 40 days after the training to validate the transfer of your acquired skills in the work situation

• Attendance tracking and issuance of an individual training certificate or a certificate of completion