International Standards of Presenting Balance Sheets

3/70

Code Date Venue Fees Registration
3/70 29 Jul - 09 Aug Cairo 2950 USD Register Now
3/70 18 - 29 Nov Cairo 2950 USD Register Now

Course Objectives

  • Definition of the information associated with the financial position and results of operations, cash position, changes in equity for businesses, according to the framework of international accounting standards issued by the International Federation of Accountants - IFAC According to the latest amendments

Course Modules

Module 1: Presentation of Balance Sheets based on International Standards

  • Framework of International Accounting Standards
  • Introduction to the International Accounting Standards Board
  • International Accounting Standard No. (1) Presentation of Financial Statements
    • Prepare and budget presentations
    • Budget elements
    • Budget format
  • Asset tab, tab obligations and shareholders'' equity
    • Income list
    • Display a list of income and Tab
    • List of changes in equity
  • International Accounting Standard No. (7) Cash flow
    • Cash flow
    • Advantages of Cash Flow Statements
    • Cash components and the like
    • Tabs statement of cash flows
    • Report on cash flows from operating activities
  • International Accounting Standard No. (16)
    • Conditions for recognition of fixed assets.
    • Cost component of the cost of fixed assets elements
    • Excluded from the cost of fixed assets cost elements
    • Cost of assets arising from the exchange
    • Subsequent expenditure on the asset ownership

Module 2: Key Parts that Change at Regular Interval

  • Impairment losses
  • Revaluation
  • Depreciation on a straight-line basis
  • Accounting treatment of the difference when stop working
  • International Accounting Standard No. (38) of intangible assets
    • Conditions item considered an intangible asset
    • Scope of application of the standard
    • Cases recognized as an intangible asset
    • Subsequent spending on intangible assets
    • Accounting treatment of intangible assets
    • Standard treatment: Recognition of historical cost
    • Treatment permitted method of revaluation
    • Amortization of intangible assets
    • Disclosure of intangible assets
  • International Accounting Standard No. (8) net profit or loss for the period and of fundamental errors and change in accounting policies
  • Philosophy display a list of income
  • Excluded activities. Independent disclosed in the income statement - the date when, how to stop, profit or loss
  • Practical situations

Module 3: Changes in Accounting Estimates: Standard Treatment vs. Alternative Treatment

  • Changes in accounting policies
  • International Accounting Standard No. (10) of emergency circumstances and events subsequent to the balance sheet date
    • Objective criterion
    • Types of emergency conditions
    • Measure emergency conditions
    • Events subsequent to the date of the budget
    • Events require an adjustment in the financial statements
    • Events do not require an adjustment in the financial statements
    • Practical cases to apply IAS criterion No. (10)

Target Audience

Financial managers and observers, managers of accounting departments, and review the various facilities

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