Osion kuvaus

  • Module 1: Conceptual Framework, Presentation of Financial Statements, Fair Value & Operating Segments

    This class will address IASB Conceptual Framework, Presentation of Financial Statements, Fair Value and Operating Segments. It addresses the following learning outcomes:

    • Main purpose and introduction of IASB Conceptual Framework 
    • Components and features of a complete set of financial statements in accordance with IFRS (IAS 1)
    • Definition and measurement of fair value, including valuation approaches and techniques (IFRS 13)
    • Identifying entity's operating and reportable segments (IFRS 8)

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Module 2: Leases and Revenue from Contracts with Customers