International Financial Reporting Standards
Audience:
For senior and middle financial and accounting personnel from all divisions and units of the company.
Objectives:
The purpose of this course is to provide finance and accounting staff with a sound working knowledge of the all the IFRS standards relevant to the business and to identify the changes in accounting policies and procedures which will be required in order to make the change to IFRS. The technical requirements of IFRS will be explained and illustrated.
Course Delivery
The course is a mixture of short presentations, interactive discussion, individual exercises and group work. The course will make liberal use of, and reference to those IFRS considered most relevant to the client. Comparisons with US GAAP will also be included. The course will also make references to Interpretations of International Reporting Standards (SICs).
Course Outline:
Module 1 Background to International Financial Reporting Standards (IFRS)
- The need for IFRS
- International accounting harmonisation-implications for indonesian
- IDR Requirements for listed companies
- The use of IFRS around the world
- Integrating IFRS with national standards
- IASB structure and work programme
Module 2 Framework for the Preparation and Presentation of Financial Statements
- IASB Framework
- Underlying assumptions
- Expected qualitative characteristics
- Elements of financial statements
- Principles of recognition and measurement
- Concepts of capital and capital maintenance
Module 3 IAS 1 Presentation of Financial Statements
- Responsibility for financial statements
- Components of financial statements
- Overall considerations
- Structure and content
Module 4 Measuring financial performance
- Inventories (IAS 2)
- Accounting policies, changes in accounting estimates and errors. (IAS 8)
- Revenue: recognition and measurement (IAS 18)
- Related party disclosures (IAS 24)
- Earnings per share (IAS 33)
- Discontinuing operations (IAS 35)
Module 5 Non-current Assets and liabilities
- Property, plant and equipment: recognition and measurement, revaluations and depreciation (IAS 16)
- Borrowing costs: capitalisation (IAS 23)
- Impairment of assets: identification, measurement of recoverable amount (IAS 36)
- Provisions, contingent liabilities and contingent assets (IAS 37)
- Intangible assets: recognition and measurement, internally developed assets and research & development (IAS 38)
- Investment Property (IAS 40)
- Non-current assets held for sale and Discontinued Operations (IFRS 5)
Module 6 Cash Flow Statements
- Cash Flow Statements: operating, investing and financing activities; direct and indirect methods; (IAS 7)
Module 7 Group Accounting
- Business Combinations: Uniting of interests, acquisitions (IAS 22)
- Consolidated and Separate Financial Statements (IAS 27)
- Investments in Associates (IAS 28)
- Interests in Joint Ventures (IAS 31)
- Business Combinations (IFRS 3)
Module 8 Income Tax Reporting
- Income taxes: current tax and deferred tax liabilities and tax assets (IAS 12)
Module 9 Financial Instruments
- Leases (IAS 17)
- Financial Instruments: Disclosure and Presentation (IAS 32)
- Financial Instruments: recognition and Measurement (IAS 39)
Module 10 Other issues
- Events after the Balance Sheet Date (IAS 10)
- Construction contracts (IAS 11)
- Segment Reporting (IAS 14)
- Employee Benefits (IAS 19)
- Accounting for Government Grants and Disclosure of Govt. Assistance (IAS 20)
- The effects of Changes in Foreign Exchange Rates (IAS 21)
- Accounting and reporting by retirement benefit plans (IAS 26)
- Financial Reporting in Hyperinflationary Economies (IAS 29)
- Disclosures in the Financial Statements of Banks and Similar Financial Institutions (IAS 30)
- Interim Financial Reporting (IAS 34)
- Agriculture (IAS 41)
- First Time Adoption of IFRS Standards (IFRS 1)
- Equity-settled share based payment transactions (IFRS 2)
- Insurance Contracts (IFRS 4)
- Proposed standards and changes in standards.
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Kami memberikan alternatif Fasilitas atas Investasi anda dalam Program ini, diantaranya :
- Sertifikat, Peralatan Training, USB, Souvenir, Lunch, Coffe Break, City Tour
- Running minimal 2 Orang (Semarang, Jogja, Solo), Running minimal 3 Orang (Bandung, Jakarta), Running 4 Orang diperuntukan untuk daerah (Bali, Lombok, Manado, Balikpapan)
- Kami menyediakan transportasi antar Jemput dari Stasiun/Bandara ke Tempat Pelatihan(Hotel) bagi perusahaan yang Running minim 2 Orang
- Harga dilampirkan di Brosur Penawaran
Untuk daerah luar Kota Yogyakarta Harga Menyesuaikan.
Hotel Pilihan (Sementara) Bisa Menyesuaikan sesuai Kesepakatan.
- Hotel Ibis Malioboro, Yogyakarta
- Hotel Ibis, Solo
- Hotel Ibis Simpang Lima Semarang
- Hotel Fave, Balikpapan
- The Santosa Villa and Resort, Lombok
- Hotel Nagoya Plaza, Batam
- Hotel Gino Ferruci, Bandung
- Hotel Fave Pasar baru Jakarta, Jakarta
- Hotel Santika Kuta, Bali
- Hotel Aston, Manado
- Hotel Santika Pandegiling, Surabaya
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Tambahan Informasi :
1. Silahkan tanyakan ketersediaan Tanggal dan Waktu dari jadwal training terbaru apabila anda tidak menemukan waktu yang sesuai dengan jadwal anda.
2. Training dapat disesuaikan dengan kebutuhan perusahaan jika dalam bentuk In-House Training. Silahkan baca ketentuan In-House Training diwebsite kami atau hubungi kami di Nomer Mobile untuk mendapatkan Fast Respon.
3. Silahkan mengisi Form Request Training di website kami untuk mendapatkan informasi tambahan yang belum ada, atau jika anda ingin menanyakan usulan materi sesuai kebutuhan perusahaan. Hubungi kami lewat email yang tertera atau Register disini!
4. Apabila telah menerima Silabus Training, Customer dapat Request Waktu Training yang diinginkan.
5. Informasi dan Data yang jelas akan memudahkan kami untuk segera merespon permintaan anda.
Customer Dapat Request Tempat, Waktu, serta Fasilitas Training. Silahkan Hubungi kami untuk Menerima Brosur Penawaran.
