ICAEW IFRS: Introduction - Financial Reporting Context - Free

As part of our range of online financial reporting courses we offer a wide variety of IFRS related online modules, in conjunction with the ICAEW. These online modules are based around the ICAEW's highly regarded IFRS Learning & Assessment programme and can be purchased individually or together as a bundled package.

Overview:

This free introductory module looks at the background to the development and application of international harmonisation through financial reporting standards. It includes the process by which harmonisation has arisen and, more specifically, a description of the structure and bodies within which the International Accounting Standards Board (IASB) operates.

Learning outcomes:

• understand the nature, concepts and purposes underlying the international harmonisation of financial reporting; and
• demonstrate a knowledge of the regulatory and institutional structure within which the IASB operates.