Ifrs 2 & Ifrs 5




What you'll learn
Understand Share-Based Payments (IFRS 2): Learn how to account for different types of share-based payment arrangements and their impact on financial statements.
Master Non-Current Assets Held for Sale (IFRS 5): Understand the criteria for classifying and measuring non-current assets held for sale and discontinued operat
Apply Disclosure Requirements: Gain knowledge on the necessary disclosures for share-based payments and non-current assets held for sale.
Enhance Compliance Skills: Learn to ensure compliance with international financial reporting standards (IFRS).
Requirements
Basic Accounting Knowledge is preferable.
Description
This course provides a comprehensive understanding of two essential International Financial Reporting Standards (IFRS) - IFRS 2 and IFRS 5. IFRS 2 focuses on Accounting for Share-Based Payments, while IFRS 5 addresses the Non-Current Assets Held for Sale and the Discontinued Operations.In the first part of the course, you will learn how to Recognize, Measure, and Disclose Share-Based Payments in financial statements. We will explore the different types of share-based payment arrangements, including equity-settled and cash-settled transactions, and understand the impact these payments have on Financial Performance and Equity.The second part covers the classification and measurement of Non-Current Assets Held for Sale under IFRS 5. You will learn how to determine when an asset should be classified as held for sale, the criteria for measurement, and the requirements for Disclosures related to discontinued operations. We will also focus on the implications of these standards for Financial Reporting, including their importance in decision-making processes.By the end of the course, you will have gained the knowledge and practical skills necessary to accurately apply these standards in real-world financial scenarios. This course is ideal for the Accounting Professionals, Finance Managers, and students pursuing a successful career in Financial Reporting and Compliance.
Who this course is for
Accounting and Finance Professionals as well as students from ACCA, CIMA, CA, ICAEW,, CAT BBA, MBA and others studying Financial Accounting under IFRS.
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https://www.udemy.com/course/ifrs-2-ifrs-5/

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rapidgator.net:

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