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Description
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Offline enrolment form Overview IFRS: Earnings Per Share (IAS 33), Statement of Cash Flows (IAS 7), and Interim Reporting (IAS 34)
Key concepts of IAS 7, Statement of Cash Flows; IAS 34, Interim Financial Reporting; and IAS 33, Earnings Per Share, are covered so you can better assist clients subject to IFRS® Standards. Key Topics - Format of cash flow statements
- Categories of cash flows (operating, investing, and financing)
- Minimum content of an interim financial report
- Accounting recognition and measurement principles under interim reporting
- Special considerations for revenue, costs, use of estimates, and restatements
- Earnings per share calculations
- Assessing the financial performance of an entity
- Relevant disclosures
Learning Objectives - Identify the scope and general characteristics of IAS 33, Earnings per Share.
- Calculate basic and diluted earnings per share.
- Identify the presentation and disclosure requirements related to the statement of cash flows under IAS 7, Statement of Cash Flows.
- Identify the requirements for interim reports under IAS 34, Interim Financial Reporting.
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