Certificate in International Financial Reporting Standards (IFRS)

Overview of IFRS and its importance in the global financial reporting landscape

Evolution and adoption of IFRS worldwide

Framework and structure of IFRS

Understanding the fundamental concepts and principles of IFRS

Qualitative characteristics of financial statements under IFRS

Application of the IFRS conceptual framework in financial reporting

Requirements for presenting financial statements under IFRS

Components of financial statements: balance sheet, income statement, statement of changes in equity, and cash flow statement

Disclosure requirements and notes to the financial statements

Principles and guidelines for recognizing and measuring various types of assets under IFRS

Property, plant, and equipment (PPE)

Intangible assets

Investment properties

Financial instruments

Principles and guidelines for recognizing and measuring various types of liabilities under IFRS

Provisions, contingencies, and employee benefits

Leases

Financial instruments

Classification and measurement of financial instruments under IFRS 9

Impairment of financial assets

Derivatives and hedging under IFRS 9