This training on IFRS standard 14 is to give you an in depth overview of how it permits an entity to account, for 'regulatory deferral account balances' in accordance with its previous GAAP.
IFRS 14 – Regulatory Deferral Accounts:
IFRS refers to the International Financial Reporting Standards, which are designed as a common global language for business to ensure that accounts are both understandable and comparable on a global basis with a set of uniformity in them. As the international shareholding and trade are growing, there’s a dire need of reporting standards which deal with organizations on a global level.
The course gives a detailed overview on the IFRS 14 – Regulatory Deferral Accounts. This training on IFRS standard 14 is to give you an in depth overview of how it permits an entity which is a first-time adopter of IFRS to continue to account, for ‘regulatory deferral account balances’ in accordance with its previous GAAP, both on initial adoption of IFRS and in subsequent financial statements. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding.
Target Customers:
- Students
- Professionals (majorly Accountants, Auditors, Accounting Consultants, and Chartered Financial Analysts etc.) who want to excel in global organizations by learning about global standards that ply in their working.
- Anyone who wants to learn about International Financial Reporting Standards and improve the knowledge about the working of organizations on a global level.
Pre-Requisites:
- Passion to learn
- Interest in finance and accounting
- Basic knowledge of accounting terms and concepts
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Section 1: Introduction
1 Introduction to Regulatory Deferral Accounts
Section 2 Scope and Key Definitions
2 Scope Flow Chart
3 Key Definitions
4 Key Definitions Continues
Section 3 Recognition and Measurement
5 Recognition and Measurement
6 More on Recognition and Measurement
7 Initial Recognition and Measurement
8 Subsequent Period
9 Service Concession Arrangements
10 Income tax
11 Impairment
Section 4 Group Considerations and Disclosures
12 Group Considerations
13 Presentations
14 Disclosures
Section 5 Conclusion
15 Conclusion
Here is a sample for the course completion certificate which you will receive after complete the course. This certificate is widely accepted across industries and will boost your chances to grab the job opportunities.
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- Name
- Course Name
- Date of Completion
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