IFRS - Disclosure and Presentation (On-Demand - CPA PRO)
Overview
Participants will develop an up-to-date understanding of IFRS disclosure and financial statement presentation requirements, with a focus on areas where users and regulators most frequently identify deficiencies. Participants will learn how to apply these requirements using examples, exercises, and real-world disclosures to strengthen clarity, compliance, and communication.
Access expires 180 days from purchase date |
Applicable for
- Professionals involved in preparing financial statements under IFRS.
- CFOs, VPs of Finance, directors, controllers, and senior financial reporting leaders.
- Financial reporting staff responsible for preparing or reviewing IFRS disclosures.
- Board members and committee members seeking improved understanding of IFRS disclosure expectations.
- Individuals who want to stay current on technical and practical IFRS presentation and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Write clear and concise disclosure notes that fully comply with IFRS standards.
- Prepare financial statements that align with IFRS presentation principles.
- Identify areas in which disclosure deficiencies commonly occur.
- Apply best practices for decluttering financial statements and presenting non-GAAP disclosures.
- Summarize current initiatives by standard setters aimed at improving presentation and disclosure effectiveness.
Content
Topics include:
- Key IFRS disclosure themes and common issues.
- Statement of financial position presentation and general note requirements.
- Judgement and estimation uncertainty disclosures.
- Subsequent events, business combinations, and foreign currency disclosures.
- Disclosure requirements for assets, liabilities, financial instruments, impairment, and fair value measurements.
- Income taxes, employee benefits, and provisions disclosure.
- Presentation and disclosure considerations across all primary financial statements.
- Non-GAAP disclosure practices and better-communication initiatives.
Course Content Created: October 2023
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.About This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
IFRS - Disclosure and Presentation (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will develop an up-to-date understanding of IFRS disclosure and financial statement presentation requirements, with a focus on areas where users and regulators most frequently identify deficiencies. Participants will learn how to apply these requirements using examples, exercises, and real-world disclosures to strengthen clarity, compliance, and communication.
Access expires 180 days from purchase date |
Applicable for
- Professionals involved in preparing financial statements under IFRS.
- CFOs, VPs of Finance, directors, controllers, and senior financial reporting leaders.
- Financial reporting staff responsible for preparing or reviewing IFRS disclosures.
- Board members and committee members seeking improved understanding of IFRS disclosure expectations.
- Individuals who want to stay current on technical and practical IFRS presentation and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Write clear and concise disclosure notes that fully comply with IFRS standards.
- Prepare financial statements that align with IFRS presentation principles.
- Identify areas in which disclosure deficiencies commonly occur.
- Apply best practices for decluttering financial statements and presenting non-GAAP disclosures.
- Summarize current initiatives by standard setters aimed at improving presentation and disclosure effectiveness.
Content
Topics include:
- Key IFRS disclosure themes and common issues.
- Statement of financial position presentation and general note requirements.
- Judgement and estimation uncertainty disclosures.
- Subsequent events, business combinations, and foreign currency disclosures.
- Disclosure requirements for assets, liabilities, financial instruments, impairment, and fair value measurements.
- Income taxes, employee benefits, and provisions disclosure.
- Presentation and disclosure considerations across all primary financial statements.
- Non-GAAP disclosure practices and better-communication initiatives.
Course Content Created: October 2023
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.About This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.