All topics are explained thoroughly, accompanied by illustrative, relevant examples (and journals where applicable).

IFRS Refresher Part 1: 

Topics covered:

• Property, Plant & Equipment (IAS 16)
• Intangible assets (IAS 38) - includes research and development cost
• Impairment of Assets (IAS 36)
• Borrowing Cost (IAS )
• Inventory (IAS 2)
• Accounting policies, changes in estimates and errors (IAS 8) 

IFRS Refresher Part 2:

Topics covered:

• Provisions, Accruals and contingent liabilities/assets (IAS 37)
• Investment Properties (IAS 40)
• Share based payments (IFRS 2)
• Business combinations (IFRS 3) - including Goodwill
• Foreign Exchange transactions (IAS 21)
• Financial Instruments (IFRS 9) - focussing on the ‘basic’ financial instruments applicable to most companies e.g. investments, loans, payables and receivables, derivatives)

* PLEASE NOTE: IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases are covered in a separate session together with an overall IFRS Update. Please see the IFRS Update page for more information on these sessions.

• A user-friendly, comprehensive material pack which can be used again after the course to refresh your memory or to assist with a technical issue
• Illustrative examples & case studies to ensure topics are fully grasped, including journal entries.
• Model Financial Statements & disclosure notes
• Additional handouts and resources with application guidance

• Due to Covid, all our public courses are provided online.
• Duration: 3 hours for each of Part 1 and Part 2 
• CPD per session: 3 hours
• Time: 2pm - 5pm

Venues (n/a at the moment during Covid)

• London: The following venues are being used, all well served by public transport -  
• The ICAEW, Chartered Accountants' Hall, 1 Moorgate Place, EC2R 6EA;
• DeVere Holborn Bars, 138-142 Holborn, EC1N 2NQ; or
• The Petersham Hotel, Nightingale Lane, Richmond, TW10 6UZ  
• Venue is confirmed nearer course date.  Feel free to contact us with enquiries.

Ideal for anyone in need of a thorough and up to date refresher of IFRS in a practical and relevant way. It may be that you have not dealt with the detail of IFRS for some time, or that you have been focusing on a few IFRS standards in your work place, necessitating a refresher and update in all of the key areas.

• Accountants in industry or practice - e.g. ACA, ACCA, CA(SA), CA(ANZ), CAI, ICAS, CIMA, FCA, etc.
• Financial managers, directors, controllers, CFOs
• Auditors
• Analysts, investors and other users of financial statements