AICPA IFRS:IFRS® Certificate: Digital Badge Update Course
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AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
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Spends above INR50K - 6 months
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AICPA IFRS Digital Badge Update
Stay current with the latest International Financial Reporting Standards amendments and IASB work plan updates. Extend your certificate validity while advancing your global accounting expertise.
This course provides 1.5 CPE credits in the accounting field.
📚 Key Topics Covered
- IFRS 18: Presentation and Disclosure in Financial Statements
- IFRS 19: Subsidiaries without Public Accountability
- Amendments: Recent changes to IFRS Standards
- IASB Work Plan: Prospective changes and developments
- Derecognition: Updated liability derecognition guidelines
- Classification: Financial assets classification updates
- Hedge Accounting: Latest hedge accounting developments
Learning Outcomes
- Identify and understand amendments to IFRS issued between October 31, 2022 and December 31, 2024, including their practical implications
- Master key components and methodologies of IFRS 18 (Presentation and Disclosure in Financial Statements) effective January 1, 2027
- Understand IFRS 19 (Subsidiaries without Public Accountability) standard components and methodologies for 2027 implementation
- Analyze selected projects in the IASB Work Plan and assess their prospective impact on financial reporting
Who should take this course?
- Anyone who wants to extend the digital badge validity by 2 years
Professional development
This Course - Online offers 1.5 hours of CPE credit.
| Prerequisites: | Familiarity with financial reporting and accounting principles under IFRS |
|---|---|
| Duration: | 1.5 h |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA |
Certification
Students get to extend their AICPA IFRS Digital Badge upon completion of this course
