This course presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as “subsequent events” under U.S. GAAP) and discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.
Events after the Reporting Period. Recognition and Measurement. Going Concern. Disclosures. IFRS and U.S. GAAP Convergence.
CPAs, CFOs, controllers, financial professionals, and auditors.
Define “events after the reporting period” per the guidelines of IAS 10. Describe the recognition and disclosure requirements for events after the reporting period under IAS 10. Describe the similarities and differences between IFRS and U. S. GAAP in the area of events after the reporting period (a.k.a. “subsequent events”).
Michael Walker, Western CPE
Michael J. Walker, CPA, is based in New England and has decades of accounting experience in the financial services, information technology services, and construction industries. He has an extensive technical accounting background that includes hands-on experience with U.S. GAAP and International Financial Reporting Standards (IFRS). His expertise includes accounting for financial instruments, securitizations, and other banking products. He graduated from Bentley University with a BS in finance and an MS in accountancy.
Non-Member Price $67.00
Member Price $58.00