IFRS: Accounting for Expenditure
This course explains the standards and all the pitfalls involved in provisions and contingencies (IAS 37), employee benefits and retirement benefit plans (IAS19 and IAS 26), along with the high-risk areas in the taxation of companies income (IAS 12).
IFRS: Accounting for Expenditure
This course will enable you to
About the course
Expenditure has a significant impact on an organisation's financial success, often accounting for half of its overall profitability, and so accounting for its impact is a key part of performance measurement. The trouble is that it is fraught with difficulties as well.
This course will guide you through the International Financial Reporting Standards (IFRSs) related to expenditure. You'll learn about the pitfalls involved in making judgements concerning provisions and contingencies under IAS 37, make sound decisions when dealing with employee benefits and retirement benefit plans, whether under IAS 19 or IAS 26, and be confident about your decisions in the high risk areas of accounting for taxation on income under IAS 12.
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Author
Wayne Bartlett
Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.
