At the end of this course participants will be able to Outline the background to the three accounting frameworks.
Present principal financial statements in a format consistent with IFRS Highlight the main differences between the components and format of financial statements under each system.
Classify financial assets in accordance with IFRS Describe how financial assets & liabilities are measured under IFRS Describe the characteristics of fair value and the fair value hierarchy.
Highlight the similarities and differences between the measurement and disclosure requirements of assets and liabilities under each system Discuss recent updates and expected developments in IFRS, Irish & US GAAP.
Who should attend?
Experienced hedge fund and mutual fund financial reporting professionals that need the similarities and differences between the different GAAPS highlighted.
Course Content (Summary)
Statement of assets & liabilities
Statement of comprehensive income
Statement of cash flows
Recognition & de-recognition
Classification of financial assets & financial liabilities
Initial & subsequent measurement of financial assets & financial liabilities
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