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IFRS Basic course
In this course you will learn the basics of international accounting. The main balance sheet items of an IFRS financial statement are explained with citation of the relevant references. These include the components of the financial statements, property, plant and equipment, intangible assets, financial instruments, inventories, liabilities and provisions. You can also find a comparison to the HGB in the digital learning media.
We impart knowledge through the following digital learning media:
Video recordings that simulate face-to-face teaching
Tutorials with a comparison of IFRS and HGB
Webbased training with detailed solution explanations
Content
Unit 1: Basics to international Accounting
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Purpose and framework of IFRS-Accounting
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Structure of IFRS
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Components of financial statements: Financial statement of position, comprehensive income, cash flow statement, statement of changes in equity
Unit 2: Property Plant and Equipment
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Recognition
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Initial measurement and subsequent measurment
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notes
Unit 3: Intangible assets and financial instrument
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Recognition of intangible assets
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Initial measurement and subsequent measurement of intangible assets
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notes
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definition of financial instruments
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Categories of financial instruments
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Initial and subsequent measurement according to the categories
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notes
Unit 4: Inventories
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Definition
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Initial and subsequent measurement, in particular cost formulas
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notes
Unit 5: Liabilities and Equity
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Payables: Initial measurement and subsequent measurement
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Provisions, accruals: Initial measurement and subsequent measurement
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Contingent liabilities (notes)
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Equity, in particular classes of equity
Your Accounting-Team
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