International Accounting Standards (IAS) Course

Module 1: Introduction to International Accounting Standards (IAS)

Overview of IAS framework, objectives, and principles

Importance of IAS in global financial reporting

Comparison with local accounting standards

Module 2: IAS for Financial Statement Presentation

IAS 1: Presentation of Financial Statements

IAS 7: Statement of Cash Flows

IAS 8: Accounting Policies, Changes in Accounting Estimates, and Errors

Module 3: IAS for Assets and Liabilities

IAS 2: Inventories

IAS 16: Property, Plant, and Equipment

IAS 36: Impairment of Assets

IAS 37: Provisions, Contingent Liabilities, and Contingent Assets

Module 4: IAS for Revenue and Expenses

IAS 18 / IFRS 15: Revenue Recognition

IAS 19: Employee Benefits

IAS 38: Intangible Assets

IAS 40: Investment Property

Module 5: IAS for Financial Instruments and Investments

IAS 32: Financial Instruments – Presentation

IAS 39 / IFRS 9: Financial Instruments – Recognition and Measurement

IAS 28: Investments in Associates and Joint Ventures

Module 6: Compliance, Reporting, and Disclosures

Preparing compliant financial statements under IAS

Required disclosures for transparency and accountability

Case studies and practical exercises

Module 7: Practical Application and Case Studies

Real-world examples of IAS implementation

Hands-on exercises in financial statement preparation

Group discussions and problem-solving scenarios