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IFRS – Review of the standards – Online


General objective

The objective of this course is to provide participants with a solid introduction to the International Financial Reporting Standards (IFRS) incorporated as part of CPA Canada Handbook – Accounting – Part I. The course will also cover IFRS standards currently under development at the International Accounting Standards Board (IASB) that are expected to be introduced during the next year. The focus is on the IFRS that apply to most profit-oriented entities. At the end of this two-day course the participant will be aware of the foundation of IFRS and will be able to explain IFRS content. Examples and exercises are incorporated for the participant to identify application issues.


By the end of the session, participants will be able to:

  • explain the IFRS standards that apply to most profit-oriented entities;
  • identify changes to IFRS and the impact on financial statements;
  • summarize current developments in IFRS;
  • list relevant resources (with links).


  • Overview of IFRS
  • Financial statement presentation and accounting policies
  • Property plant and equipment
  • Investment property
  • Intangible assets and fair value measurement
  • Impairment of assets
  • Revenue
  • Financial instruments
  • Income taxes
  • Liabilities
  • Strategic investments 
  • Separate financial statements
  • Other IFRS standards
  • Optional content: First-time adoption considerations

Target audience

CPAs who work in financial reporting and related areas of publicly accountable enterprises or other enterprises applying IFRS, who are reading financial statements of publicly accountable enterprises or who wish to be able to explain IFRS standards. Audit committee members who would like to gain an understanding of IFRS may also find this to be a useful course.

Course format

  • Prior to the session, you will be given a password access to the online courseware via e-mail.
  • Within this courseware, you will find: instructions on how to work through the session, all the necessary seminar materials, as well as a range of interactive learning activities designed to make studying on the Internet a rich and rewarding experience.
  • You will have access to an online facilitator for all your questions on the seminar material. Your results are tracked as you progress through the modules and quizzes to ensure your PD is verifiable.

Minimum computer requirements

The default format for use during your program will be Microsoft Word and Excel. The program will run best from a cable or higher connection. You will also need current Adobe Flash Plugin, current Adobe PDF Reader Plugin, and current Java Plugin.

Description complète

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