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Thursday 24 April 2014

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French-language material for 'train the trainers' workshops

On 1719 April the IFRS Foundation held a three-day French-language workshop in Douala, Republic of Cameroon, to train the trainers in West Africa on the IFRS for SMEs. The event was sponsored by the World Bank for interested parties from the 16 OHADA (l'Organisation pour l'Harmonisation en Afrique du Droit des Affaires) countries. Instructors were Gilbert Gelard (former IASB member) and Michael Wells (Director, IFRS Education Initiative, IASB). The 100 participants came from 12 countries: Benin, Burkina Faso, Cameroon, Democratic Republic of Congo, Burundi, Chad, Cote d'Ivoire, Equatorial Guinea, Gabon, Niger, Senegal, Togo. The workshop is designed to support informed adoption decisions and to build capacity to apply the IFRS for SMEs rigorously and consistently by training local trainers to train others in their respective jurisdictions to apply the requirements.   

The IFRS Foundation is grateful to the World Bank for organising and funding the workshop and for funding the translation of the workshop material into the French-language.  


Click below to jump down the page to:

PowerPoint Presentations From a Typical 3-Day Workshop:

  • We recommend that people who are studying these presentations do so in numerical sequence (1.1, 1.2, etc) because later presentations relate to, and build on, earlier ones.
  • The IFRS Foundation holds the copyright to these presentations. However, the Foundation hereby permits individuals and organisations to download and post these PPTs on their websites, and to distribute printed copies of these presentations, provided that it is done for non-commercial purposes and that the PPTs are not modified in any way.
  • The presentations may be modified from time to time but the latest version may be downloaded from this page
  • Click on the hyperlinks below to download
Estimated time Day 1 Day 2 Day 3
1 hour 1.1 Details of workshop 1.2 Overview of IFRS for SMEs [920 KB]

Bullet points covering all Sections 1-35, including highlight of differences with full IFRSs
2.1 Financial Instruments [781 KB]

Sec 11 and 12 Basic Financial Instruments Sec 22 Liabilities and Equity
3.1 Liabilities [1.07 MB]

Sec 20 Leases                               Section 21 Provisions
Sec 28 Employee benefits
1 hour  1.3 Scope and concepts[576 KB]

Sec 1 Definition of SME
Sec 2 Concepts and Pervasive Principles
2.1 Financial Instruments continued:  
                                            Sec 12 Financial Instruments
Portion of Sec 30 Foreign Currency dealing with foreign currency hedging  
3.4 Quiz and discussion on Liabilities [431 KB]

1 hour 1.4 Case study (Sec 1) Quiz and discussion (Sec1 and 2) [460 KB] 2.1 Financial Instruments continued: 3.2 Liabilities continued: [886 KB]

Sec 29 Income Tax
1 hour 1.5 Financial Statements Presentation 
[1.06 MB]

Sec 3-8 Financial statements
Sec 10 Accounting policies, estimates and errors
2.2 Quiz and discussion on Financial  Instruments [541 KB]

Sec 11, 12, 22 and 30
3.3 Quiz and discussion Income Taxes [597 KB]

1 hour 1.5 Financial Statement Presentation continued. 

Sec 32 Events After the End of the Reporting Period

Section 33 Related Party Disclosures
Part of Sec 30 Foreign currency translation
2.3 Assets [737 KB]

Sec 13 Inventories
Sec 17 Property Plant and Equipment
Sec 18 Intangible Assets
Sec 27 Impairment of Assets
3.5 Other issues [1.09 MB]

Sec 9 Consolidation
Sec 19 Business Combinations
Sec 30 Foreign Operations
1 hour 1.7(a) Case study and discussion  [965 KB]

Presentation of Financial Statements
2.3 Assets continued 3.8 Quiz, case and discussion on Consolidation and Business Combinations [509 KB]
1 hour 1.6 Revenue [970 KB]

Sec 23 Revenue
2.4 Assets continued [712 KB]

Sec 14 Associates
Sec 15 Joint Ventures
Sec 16 Investment Property
3.6 Other issues  [582 KB]
                                                                   Sec 35 Transition to the IFRS for SMEs
1 hour 1.7(b) Case study, quiz and discussion on Revenue [924 KB]

2.5 Quiz and discussion on Assets [551 KB] 3.7 Quiz and discussion on Transition [538 KB]

Recent Workshops:

Date Place Workshop sponsor
17�19 April 2012 Douala, Republic of Cameroon The World Bank and OHADA

Available translations

Contact us

Michael Wells
Director, IFRS Education Initiative email: mwells@ifrs.org