CPA CPD IFRS Courses & Seminars for CPA Professionals
Stay current in IFRS with the CPA CPD courses seminars ranging from IFRS current standards to changes coming each year in the IFRS updates such as Revenue, Leases, and Financial Instruments.
There are 8 courses in the IFRS series. Staying current in IFRS training is important for the CPA in industry and public practice in Canada and abroad.
CPA professionals earn 8 hours of PD per day of training and receive a CPD attestation.
Course 2060: Canadian Regulatory & IFRS Technical Update
- Canadian Regulatory Update (TSX, CSA)
- IFRS Updates
- Amendments
- Annual Improvements
- IFRIC Final Amendments
- IFRS Interpretations
- Top Accounting Issues this Year End
- IFRS 16 Leases Update
- IFRS Business Combinations Case Study
- IFRS 16 Leases Hot Topics
- Evaluation of IFRS Goodwill Impairment Case Study
- IFRS 17 Insurance Revisions
- Discussion Questions Throughout the Day
Course 2009: The New Global Lease Standard in IFRS
The new Lease standard was a joint IASB-FASB international convergence project. This standard changes IFRS to have a new converged lease standard.
- First Time Adoption Requirements
- Allocating Considerations to Lease and Non-lease Components
- Lease Term, Discount Rate
- Subleases, Lease Modifications
- Lessee & Lessor Financial Statement Impacts
- Lessee Accounting for Operating and Finance Leases
- Sale and Leaseback Accounting Transactions
- Lessor Accounting for Operating and Finance Leases
- Walk Through Cases on How Lessees & Lessors Will be Impacted
- Impairment of Right of Use Assets
- Effective Date, Transition Approach and Disclosures
Course 2010: Applying the New Lease Standard
Topics Covered:
- The New Lease Standard - Lessee Accounting
- Lessee Real-life Examples
- Financial Statement Impacts of New Lease Standard
- Lessor Accounting with Examples
- Hot Topics, Tips and Implementation
- Rent Concessions and Lease Modifications
- Lease Reassessment and Remeasurement
- Impairment for Lessees and Lessors
- Lessons Learned on First Time Adoption
- Best Practices
- Lease Implementation Case Study
Course 2004: The New Global Revenue Recognition Standard in IFRS
- The New Requirements Under IFRS for Revenue Recognition
- Transition Requirements and New Footnotes
- Effective Date for Public and Private Companies
- The New 5 Step Approach to Recognizing Revenue
- Critical Impacts on the Balance Sheet and Income Statement
- Walk Through Cases in Various Industries to See How Revenue Will be Measured in the New Standard
- Particular Emphasis in Manufacturing (Pharma, Construction and Aerospace) and Services (Technology, Communications, Media and Retail)
- 6 Revenue Updates Issued
- Implementation Plan
Course 2001: Consolidated Financial Statements in ASPE and IFRS
The FASB and IASB completed the convergence project on Consolidated Financial Statements. Therefore, IFRS now uses a converged standard. In addition, ASPE is also using the same standard. Topics include:
- The New Consolidation Method Called the Acquisition Method Sale of a Subsidiary
- Accounting fo Non-Controlling Interests
- Goodwill Accounting
- Goodwill Impairment Testing by Reporting Unit
- Accounting for Contingent Considerations and in-Process R&D
- Accounting for Transaction Costs in a Business Combination
- Intangible Asset Accounting
- The Use of Fair Value in consolidations and intangibles
- Step Acquisitions
- Sales of a Subsidiary
- Numerous cases on all the above topics are solved throughout the day
Course 2003: Fair Value in Accounting
Fair Value in recent years has been both the basis for many new accounting pronouncements in ASPE, IFRS and U.S. GAAP, as well as the focus of regulators. Commonly used as the measurement basis for a wide range of assets and liabilities, the difficulty in estimating fair value ranges from straight-forward to extremely complex and full of judgment.
- Key Principles to Fair Value Measurement
- A Closer Look at Fair Value
- Fair Value of Intangible Assets
- Impairment of Non-financial Assets
- Financial Asset Impairment
- Key Concepts in Business Acquisitions
- Valuation Techniques to Measure FV
- Fair Value Business Combination Case Study
- Evaluation of Goodwill Impairment Case Study
- Private Company GAAP Simplifications
- Fair Value Measurement in Employee Benefit Plans
- The Controversy over Fair Value
Course IFRS 1000: IFRS Bootcamp I
- Introduction to IFRS
- IFRS First Time Adoption
- IFRS Financial Statement Presentation
- IFRS Property, Plant & Equipment
- IFRS Investment Property
- IFRS Inventory
- IFRS Intangibles Assets and Asset Impairment
- IFRS Liabilities
- IFRS Accounting Policies, Changes in Accounting Estimates & Errors
Course IFRS 1010: IFRS Bootcamp II
- Statement of Cash Flows
- Borrowing Costs
- Income Taxes
- Foreign Currency Translation
- Government Grants
- EPS
- Interim Financial Reporting & Operating Segments
- Events After B/S date & Related Party Disclosures
- Employee Benefits
- Accounting for Joint Arrangements
- Financial Instruments
More Information on IFRS can be found here
