IFRS Financial Statements: Overview of IAS 1
Description
Financial statements are prepared for users who rely on the information to understand an entity’s financial position, financial performance, and cash flows to make their business decisions. IAS 1, Presentation of Financial Statements is the standard that governs the presentation of general purpose financial statements. In this CPE course (1.0 CPE), you will learn about the financial presentation requirements, including the various types of financial statements, their structure, and general features used as a basis for their preparation.
Learning Objective
By the end of this course, you should be able to:
- Identify the required components of financial statements
- Recall the compliance requirements in presenting financial statements
- Recall the compliance requirements in preparing the notes to the financial statements
Additional Information
| Last Updated | 03/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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