Bangladesh Institute of Capital Market (BICM)
Ten-Day Long Certificate Program
“Certificate Course on IASs and IFRSs”
Objective: To enable the participants to understand the recognition, measurement, presentation and disclosure requirements as specified by IASs and IFRSs in the preparation and presentation of published financial statements.
Program Schedule:
Module
|
Topic
|
Module 01
|
Introduction to IASs and IFRSs
The Conceptual Framework
The Regulatory Framework
GAAP vs IFRS
International adoption of IFRS
IAS 1 -Presentation of Financial Statements
|
Module 02
|
IAS 16 -Property, Plant and Equipment
IAS 40 -Investment Property
IAS 2 -Inventories
|
Module 03
|
IAS 18 –Revenue
IAS 37 -Provision Contingent Liabilities and Contingent Assets
IAS 23 –Borrowing Costs
|
Module 04
|
IAS 32 -Financial Instruments: Presentation
IFRS 7 -Financial Instruments: Disclosures
IAS 39 -Financial Instruments: Recognition and Measurement
IFRS 9 -Financial Instruments
|
Module 05
|
IAS 8 –Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 -Events After the Reporting Period
IAS 24 -Related Party Disclosures
|
Module 06
|
IAS 33 -Earnings Per Share
IFRS 16 –Leases
IFRS 2 -Share Based Payment
|
Module 07
|
IFRS 3 -Business Combinations
IFRS 10 -Consolidated Financial Statements
IAS 28 -Investments in Associates and Joint Ventures (2011)
|
Module 08
|
IFRS 8 -Operating Segments
IAS 34 -Interim Financial Reporting
IAS 19 -Employee Benefits (2011)
|
Module 09
|
IFRS 5 -Non-current Assets Held for Sale and Discontinued Operations
IAS 38 -Intangible Assets
IAS 36 -Impairment of Assets
|
Module 10
|
IAS 12 -Income Taxes
IAS 21 -The Effects of Changes in Foreign Exchange Rates
IFRS 13 -Fair Value Measurement
|
You Can Read Also: Securities Laws of Bangladesh Certificate Course (BICM)