International Financial Reporting Standards (IFRS)
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Program Professional Framework
International Financial Reporting Standards (IFRS)
Program Overview
IFRS is mandatory or widely adopted across GCC listed companies, banks and many government-related entities, so finance teams must apply it consistently and explain its judgements. This programme on «International Financial Reporting Standards (IFRS)» provides a structured tour of the standards that matter most in practice: presentation and cash flows, revenue under IFRS 15, financial instruments and expected credit losses under IFRS 9, leases under IFRS 16, property, plant and equipment, impairment, provisions, income taxes, consolidation and joint arrangements, and fair value measurement.
Learning Outcomes
- ✓Apply IFRS 15 to recognise revenue for contracts with multiple performance obligations.
- ✓Classify and measure financial assets under IFRS 9 and calculate expected credit losses.
- ✓Account for leases from the lessee's perspective under IFRS 16.
- ✓Perform an impairment test for a cash-generating unit under IAS 36.
- ✓Prepare basic consolidation adjustments under IFRS 10, including non-controlling interests.
- ✓Measure fair value using the IFRS 13 hierarchy and identify required disclosures.
Target Audience
- Financial and reporting accountants
- Financial controllers and finance managers
- External and internal auditors
- Regulators and analysts reviewing IFRS statements
Detailed Program Modules
01Framework and Presentation
- Conceptual Framework and IAS 1
- IAS 7 statement of cash flows
- IAS 8 policies, estimates and errors
02Revenue and Contracts
- IFRS 15 five-step model
- Variable consideration and principal versus agent
- Contract costs and disclosures
03Financial Instruments
- IFRS 9 classification and measurement
- Expected credit loss model
- Financial liabilities and derecognition
04Leases and Non-Current Assets
- IFRS 16 lessee accounting
- IAS 16 property, plant and equipment
- IAS 36 impairment of assets
05Liabilities, Taxes and Fair Value
- IAS 37 provisions and contingencies
- IAS 12 income taxes and deferred tax
- IFRS 13 fair value measurement
06Group Reporting
- IFRS 10 consolidation and control
- IFRS 11 joint arrangements and IAS 28 associates
- IFRS 3 business combinations basics
Training Methodology
Applied Project & Assessment
Applied Project
Participants analyse a set of case transactions for a GCC group, determine the IFRS treatment for revenue, leases, financial assets and impairment, post the journals and draft the related accounting policy notes.
Assessment
Short diagnostic at the start, practical tasks linked to each learning outcome, and evaluation of the applied project against published criteria.