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The seminar is intended for those already familiar with IFRS who would like to expand their knowledge. As such, it focuses on the needs of those who have joined the finance department of a subsidiary of a European company. Generally, advancement in such a department not only requires good working detailed knowledge of IFRS, but also the ability to meaningfully discuss accounting issues with managers and auditors (internal and external).

Přednáší ...

Robert Mládek

Program kurzu, obsah studia ...

? introduction to IFRS,
? recognition, measurement, disclosure,
? fair value,
? cash and short-term investments (basics),
? receivables: contract assets, revenue recognition (amount), examples,
? Inventory: recognition, measurement, examples, revenue recognition (timing),
? accruals,
? PP&E: recognition, measurement, useful life and depreciation,
? intangible assets: recognition, measurement, goodwill,
? leasing,
? liabilities,
? equity,
? income statement, revenue recognition (services and POC),
? impairment.

Další popis (úroveň, podmínky účasti, minimální znalosti) ...

Exclusively offered by 1. VOX a.s. participants will receive extensive study material and certificate of completion. If we do not receive a written cancellation, the client is obliged to pay the full price according to the order / invoice sent (more in Terms and Conditions).We use the ZOOM application, there is no need to install it. Access to the online classroom is sent together with the presentation the day before the on-line lessons, usually between 12:30 and 15:30. You can connect from your computer or mobile. In the course you can get answers to your questions.Within 5 working days (inclusive) after the end of the online lessons, you will receive a link with a record valid for 7 calendar days by e-mail. You can use our technical support (tel. 777 741 78
07.) throughout the event, we will help you with everything. Making an audio or video recording of an online broadcast is not permitted. On-line broadcasting is realized by 1. VOX a.s.

Obsah kurzu/školení

? introduction to IFRS,
? recognition, measurement, disclosure,
? fair value,
? cash and short-term investments (basics),
? receivables: contract assets, revenue recognition (amount), examples,
? Inventory: recognition, measurement, examples, revenue recognition (timing),
? accruals,
? PP&E: recognition, measurement, useful life and depreciation,
? intangible assets: recognition, measurement, goodwill,
? leasing,
? liabilities,
? equity,
? income statement, revenue recognition (services and POC),
? impairment.

Cíl školení / poznámka ke kurzu

Most companies apply IFRS because they are subsidiaries in a group whose securities trade on a regulated, EU market. In addition, many EU member states require legal entities to apply national standards, a.k.a. national GAAP, for statutory accounting and/or taxation purposes. Combining the two can be a challenge. For example, while national GAAPs often define chart of accounts, IFRS does not. More importantly, while national GAAPs are often driven by the legal form of transactions, contracts and agreements, IFRS only considers their economic substance. For example, while operating leases have disappeared from IFRS, they are still recognized by many national GAAPs.
IFRS can also be changing to interpret. For example, rather than goods and services, IFRS 15 recognizes revenue associated with performance obligations. Also, instead of recognizing revenue when earned and realized, it requires companies to follow its five steps. To help practitioners navigate the guidance, besides a discussion of the standards, this training shows, with the help of hundreds of specific examples, how to apply them in practice. While many of these examples are available online at ifrs-gaap.com/policies-and-procedures, live commentary makes them much easier to apply.

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