Outcomes
By the end of this training course, trainees will be able to:
- Define the objective of applying IFRS 18.
- Apply the new requirements for presentation in financial statements.
- Apply the new requirements for disclosure in financial statements.
Target Group
- Senior Accountants in financial institutions and companies.
- Credit managers.
- Those who in charge of preparing financial statements.
Contents
- Objectives of financial statements.
- Scope.
- Key definitions.
- General requirements for Financial Statements.
- Aggregation and disaggregation.
- Specific requirements for the individual primary financial statements.
- Statement of Profit or Loss.
- Statement presenting Comprehensive Income.
- Statement of Financial Position.
- Statement of Changes in Equity.
- Notes.
- Effective date and transition.