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A review of the key concepts and principles of International Financial Reporting Reporting Standards (IAS 8) Accounting Policies, Changes in Accounting Estimates and Errors.
The course includes theoretical principle lectures including a Standard on a page (SOAP) summary. These principles are then illustrated practically in class examples that focus on journalising the recognition and measurements principles contained in the standard.
You will need to download the lecture slides and work through the lecture videos and the class examples.
The course is structured to assist three categories of delegates who require knowledge of International Financial Reporting Interpretations (IFRIC):
The Tabaldi approach is practical and our lecturers focus on making the sometimes complex principles of financial reporting simple and practical.
You will need to engage with the lecturer with pen in one hand and calculator in the other, mental application and a proactive approach will ensure that you master this topic under financial reporting and accounting.
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|Section 1: Notes download and overview|
Introduction and guidance (Read)
IAS 1 Lecture Notes (PDF)
|Section 2: IAS 1: Principles and Application|
IAS 1 discusses the purpose of financial statements and what should be included in the financial statements to meet the objective of this purpose.
This interactive infographic will guide you through the general features of financial statements as discussed in IAS 1.
Do you know the structure of the financial statements. IAS 1 prescribes the minimum contents and overall structure for each of the statements. Cash flow statements are discussed in IAS 7.
You must learn this structure before proceeding with further studies.
Do we need to classify assets as current or non current?
Do we need to classify liabilities as current or non current?
Important definitions per IAS 1 (Paragraph 7). You must read through them as they are used throughout this and future courses.
Tabaldi Education is an organisation that specialises in Accounting and Financial Reporting training and consulting.
Our lecturing team at Tabaldi consists of a group of highly qualified Chartered Accountants who have lectured at undergraduate and postgraduate level, as well as having presented professional accounting training around the world.
Richard Starkey one of Tabaldi's leading lecturers has had years of experience lecturing and consulting for large international corporates, including the big four audit firms within South Africa. Listed companies in Europe, Africa and the Middle East. Richard is passionate about helping people master the basic principles of financial reporting, and takes an interactive journal driven approach to his lectures.