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Presentation of Financial Statements (IAS 1) and Events After the Reporting Period (IAS 10)
CPE Self-study

Presentation of Financial Statements (IAS 1) and Events After the Reporting Period (IAS 10)

Addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

2

Availability

1 year

Learning Outcomes
  • Recall the statements and disclosures that compose a complete set of financial statements.
  • Recognize the format of a complete set of financial statements.
  • Identify the general disclosure requirements for financial statements, taking into consideration offsetting, going concern, comparability, and consistency.
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IAS 1, Presentation of Financial Statements, and IAS 10, Events After the Reporting Period, including the following:

  • The objective, structure, and content of financial statements
  • Overriding concepts such as fair presentation, consistency, materiality, going concern, accrual basis, and offsetting
  • The statement of financial position, including line items
  • The statement of profit or loss and other comprehensive income, including line items and classification
  • The statement of changes in equity
  • Notes and comparatives
  • Adjusting and nonadjusting events after the reporting period and related disclosures

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Credit Info
CPE Credits
Online
2
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Presentation of Financial Statements (IAS 1) and Events After the Reporting Period (IAS 10)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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