Idaho Society of CPAs

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

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Accounting (2.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

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

Objectives

  • 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.

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