Course outline:
This modules builds foundational knowledge of IFRS 1 - First-Time Adoption of IFRS.
This course covers:
- Scope and Definitions
- Recognition and Measurement
- Exceptions to the Retrospective Application of Other IFRSs
- Exceptions for Business Combinations
- Exemptions from Other IFRSs
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2
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