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Course 171030 - A Guide to IFRS
  Course Description
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This Course is based on the electronic .pdf file(s) A Guide to IFRS
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 2 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of

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Electronic Downloads:
A Guide to IFRS
by: Delta CPE, 2014, 32 pages
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Course Description:
International Financial Reporting Standards (IFRS) is the framework used by many publicly traded companies around the world today to report their financial results. With support from important constituencies, the SEC and the FASB have taken several steps toward what will be a major transition from accounting and reporting framework currently in place in the United States to IFRS. In an effort to better understand how convergence will affect financial reporting in the United States, depending on the IFRS implementation action taken by the SEC, this course examines some of the material differences that currently exist between U.S. GAAP and IFRS.

Course Topics:
Financial Statement Presentation Cash and Cash Equivalents
Equity-Method Investments Defined Benefit Plans
Revenue Recognition Bill-and-Hold Transactions
Multiple Element Arrangements Conceptual Framework Project
Characteristics of Useful Financial Information Where to Learn More about IFRS
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