|Item Type:||Bundled Courses|
|Description:||IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.
The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.
|Course Title||CPE Credits||IRS Credits||QAS||Registry||EA||Return Preparer||New|
|IFRS Learning Module 1: Presentation of IFRS Financial Statements||5.0||0||QAS||Registry||Updated|
|IFRS Learning Module 2: Accounting Changes and Error Corrections||2.0||0||QAS||Registry||Updated|
|IFRS Learning Module 3: Events after the Reporting Period||2.0||0||QAS||Registry||Updated|
|IFRS Learning Module 4: Inventories||4.0||0||QAS||Registry||Updated|
|IFRS Learning Module 5: Segment Reporting||3.0||0||QAS||Registry||Updated|
|IFRS Learning Module 6: Earnings per Share||3.0||0||QAS||Registry||Updated|
|IFRS Learning Module 7: Property, Plant and Equipment||5.0||0||QAS||Registry||Updated|