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AF-013

Certificate in International Financial Reporting Standards (IFRS)

Intensive 5-day course · English, Arabic & European languages

Finance and accounting professionals tackle advanced accounting treatments during this five-day programme. The syllabus serves as the second level to the 'IFRS and 2024 Updates' course, covering business combinations, consolidations, and investment accounting. Delegates learn to handle complex transactions correctly while studying the detailed requirements of IFRS 3, 9, 10, and 11.

Classroom

Public courses in our cities

  • 26–30 Oct 2026Dubai£4,200 + VAT
  • 9–13 Nov 2026Barcelona£3,080 + VAT
  • 23–27 Nov 2026Riyadh£4,200 + VAT
  • 14–18 Dec 2026Frankfurt£2,600 + VAT
  • 28 Dec – 1 Jan 2026Doha£4,200 + VAT
  • 4–8 Jan 2027Barcelona£3,080 + VAT
Show 23 more dates
  • 18–22 Jan 2027Singapore£4,200 + VAT
  • 1–5 Feb 2027Paris£3,600 + VAT
  • 15–19 Feb 2027Muscat£3,080 + VAT
  • 8–12 Mar 2027Frankfurt£2,600 + VAT
  • 22–26 Mar 2027Casablanca£2,280 + VAT
  • 12–16 Apr 2027Barcelona£3,080 + VAT
  • 26–30 Apr 2027Manama£3,080 + VAT
  • 10–14 May 2027Frankfurt£2,600 + VAT
  • 24–28 May 2027Amman£3,400 + VAT
  • 7–11 Jun 2027Barcelona£3,080 + VAT
  • 21–25 Jun 2027Madrid£3,400 + VAT
  • 5–9 Jul 2027Paris£3,600 + VAT
  • 19–23 Jul 2027Berlin£3,400 + VAT
  • 9–13 Aug 2027Frankfurt£2,600 + VAT
  • 23–27 Aug 2027Milan£3,400 + VAT
  • 13–17 Sep 2027Barcelona£3,080 + VAT
  • 27 Sep – 1 Oct 2027Malaga£3,080 + VAT
  • 11–15 Oct 2027Frankfurt£2,600 + VAT
  • 25–29 Oct 2027Sarajevo£3,400 + VAT
  • 1–5 Nov 2027Barcelona£3,080 + VAT
  • 15–19 Nov 2027Dubai£4,200 + VAT
  • 6–10 Dec 2027Paris£3,600 + VAT
  • 20–24 Dec 2027Riyadh£4,200 + VAT

Group discount: 2 delegates 20% · 3 delegates 35% · 5 or more delegates 50%

Can't make these dates? We can run this course for your team on dates that suit you. Ask for custom dates · In-house options

Online (live)

With a trainer, on dates to suit your team

This course can be taught live online by a trainer, in English, Arabic or any European language, for one person or a whole team.

£1,850 + VAT

Group discount: 2 delegates 20% · 3 delegates 35% · 5 or more delegates 50%

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Certificate in International Financial Reporting Standards (IFRS)

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Course overview

Complex transactions require careful accounting treatment. Building on the 'IFRS and 2024 Updates' programme, this second-level course examines how investment transactions and business combinations affect financial statements, with seven modules delivered across five days. The opening module reviews statements and classifications before the course addresses income taxes under IAS 12.

Delegates explore the rules for investment accounting and financial instruments, looking specifically at IFRS 9 and IAS 32. The group then moves through the mechanics of business combinations under IFRS 3. This covers everything from calculating goodwill to measuring non-controlling interests.

Consolidation work examines power and control under IFRS 10, including intercompany transactions and the loss of control. Delegates consider significant influence and the equity method for associates and joint ventures, with IAS 28 and IFRS 11 providing the relevant course topics. Business combination sessions include two approaches to measuring non-controlling interests.

Course objectives

By the end of the course, delegates will be able to:

  1. Identify the components of TCI and OCI
  2. Account for income taxes and distinguish between current and deferred tax
  3. Classify different types of investments under IFRS 9
  4. Consolidate financial statements by applying the concepts of power and control
  5. Apply the equity method and define significant influence
  6. Execute the required steps in a business combination and calculate goodwill

Target competencies

  • Calculating TCI
  • Presenting income tax transactions
  • Accounting for financial assets
  • Applying the equity method
  • Consolidating financial statements
  • Measuring goodwill

Who should attend

This course suits:

  • Professionals in accounting and finance
  • Staff wanting to move their IFRS knowledge to a higher level

Training methodology

  • The course relies on interactive sessions, combining brief presentations with group exercises.
  • Delegates test the theories on realistic accounting scenarios to build practical experience.

Course modules

  1. Module 1

    IFRS fundamental concepts

    • The history of IFRS
    • The complete set of financial statements
    • Classifying liabilities and assets
    • Classifying components of stockholders' equity
    • Calculating TCI
    • Identifying OCI components
  2. Module 2

    Handling income taxes (IAS 12)

    • Measuring and recognising current tax
    • Measuring and recognising deferred tax
    • Recognition in profit and loss
    • Deferred tax liabilities and assets
    • Disclosure and presentation
  3. Module 3

    Financial instruments

    • Classifying financial assets using IFRS 9
    • The cash flow test and business model
    • Amortised cost
    • Fair Value through Profit and Loss (FVTPL)
    • Accounting for fair value through OCI
    • Impairment of financial assets
    • Presenting financial instruments under IAS 32
    • IFRS 7 disclosure requirements
  4. Module 4

    Consolidating financial statements (IFRS 10)

    • Defining control and power
    • Identifying a subsidiary
  5. Module 5

    Procedures for consolidation

    • Handling intercompany transactions
    • Non-Controlling Interests (NCI)
    • Managing a loss of control
    • Accounting for Associates and Joint Arrangements (IAS 28)
  6. Module 6

    Joint arrangements

    • Joint ventures versus joint operations
    • Accounting for joint operations (IFRS 11)
    • The equity method for joint ventures and associates
    • Identifying associates and significant influence
    • Impairment of equity method investments
  7. Module 7

    Business combinations (IFRS 3)

    • Determining fair value
    • Accounting steps for business combinations
    • The acquisition method
    • Gain from a bargain purchase and goodwill
    • Two options for measuring non-controlling interests
    • Impairment of goodwill

Certificate

Every delegate who completes the course receives an ARUK Training Certificate of Attendance.

Frequently asked questions

How do I register?

Choose a date and city in the schedule and press Register, or send us an enquiry. Our team confirms your place and sends an invoice.

Are fees shown with VAT?

Fees are shown per delegate and exclude VAT, which is added to the invoice where applicable.

Can this course be delivered for our team only?

Yes. Any ARUK course can be delivered in-house at your premises, in a meeting room we book for you, or 1-to-1.

Is this course available online?

Yes. We run it live online with a trainer, on dates that suit your team, for £1,850 + VAT per delegate.

Is there a group discount?

Yes. 20% for 2 delegates, 35% for 3 delegates and 50% for 5 or more delegates on the same course.

Can the course be delivered in Arabic or another language?

Yes. Our courses can be delivered in English, Arabic or any European language, by a trainer who teaches in that language. Mention your preferred language when you register or enquire.

What certificate will I receive?

An ARUK Training Certificate of Attendance.

Related courses

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Certificate in International Financial Reporting Standards (IFRS)

Key booking terms (read before you register)
  • The full fee is paid in advance, before the course starts.
  • Cancel in writing 30 or more days before the start date (45 for in-house) for a refund. Later than that, the full fee is payable.
  • No refund for non-attendance or partial attendance.
  • Places are for the named delegate only; another person cannot attend instead.
  • Moving to another date or city is only possible if ARUK agrees in writing.
  • Travel, accommodation and visas are your responsibility. A refused visa does not change the cancellation terms.

booking terms and conditions

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Certificate in International Financial Reporting Standards (IFRS)