International Financial Reporting Standards

by Infinity Schools Claim Listing

Although U.S. GAAP is widely considered the gold standard of financial reporting, there are more than 120 countries that have adopted International Financial Reporting Standards (IFRS). IFRS are crafted to lend consistency to financial information from country to country.

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2 Hours

Course Details

Although U.S. GAAP is widely considered the gold standard of financial reporting, there are more than 120 countries that have adopted International Financial Reporting Standards (IFRS). IFRS are crafted to lend consistency to financial information from country to country. With greater consistency comes transparency, accountability, and efficiency in financial markets.

This course provides an overview of International Financial Reporting Standards (IFRSs). This includes a discussion of the IFRS Foundation, the International Accounting Standards Board, and the overall standard-setting process.

This course also discusses the Conceptual Framework to Financial Reporting, a handful of the more notable IFRSs, as well as some of the differences between IFRS and U.S. GAAP.

 

Learning Objectives:

Upon completion of this course, you will be able to:

  • recognize key attributes of the IFRS Foundation and how IFRSs are issued
  • recognize key guidance included within the Conceptual Framework
  • identify accounting and reporting requirements for certain noteworthy IFRSs
  • recognize key differences between IFRS and U.S. GAAP
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