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32 - AAU - Accounting and Financial Auditing


AAU 301 - International Accounting Standards (IAS)

Code Start Date Duration Venue
AAU 301 15 August 2022 5 Days Istanbul Registration Form Link
AAU 301 10 October 2022 5 Days Istanbul Registration Form Link
AAU 301 05 December 2022 5 Days Istanbul Registration Form Link
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Course Description

The only way to achieve fair, liquid and efficient capital markets worldwide is by providing investors with information that is comparable, transparent and reliable.  With this aim im mind, the International Accounting Standards were developed by the International Accounting Standards Board (IASB) to create a globally accepted, high quality financial reporting framework. This course is designed to help the participants to uphold the quality of financial reporting domestically, while encouraging convergence towards a high quality global financial reporting framework internationally.

Course Objectives

  • Acquiring theoretical knowledge about principles of preparation of international financial statements
  • Becoming familiar with the International Accounting Standards (IAS)
  • Applying International Financial Reporting Standards (IFRS)
  • Considering specific cases of IAS / IFRS application

Who Should Attend?

  • Financial Analysts
  • Accountants
  • Portfolio Managers
  • Specialists dealing directly and indirectly with bank financial statements

Course Details/Schedule

Day 1

  • Financial reporting in credit institutions
  • Financial statements purposes
  • History, objectives, structure of IAS
  • Basic principles of financial reporting

Day 2

  • IAS 1 “Presentation of financial statements”
  • IAS16 “Fixed Assets”
  • IAS 38 “Intangible assets”
  • IAS 17 “Lease”

Day 3

  • IAS 36 “Impairment of assets”
  • IAS 12 “Income taxes”
  • IAS 24 “Related party disclosures”

Day 4

  • IAS 7 “Cash Flow Statements”
  • IAS 37 “Provisions, contingent liabilities and contingent assets”
  • IAS 32 and 39 “Financial instruments”

Day 5

  • IFRS 7 “Financial instruments: Disclosures”
  • Accounting policy
  • Statement of financial position
  • Other comprehensive income statement