The scope of IAS 1
Key definitions necessary to understand the requirements of IAS 1
The elements of a set of financial statements
The structure and content of a set of financial statements.
All entities that are required to prepare financial statements need to understand the requirements of IAS 1. This course will provide you with a high-level overview of the requirements of IAS 1 so that you can understand the different elements that comprise a set of financial statements as well as the structure and content of the financial statements.
Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).
Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.