Welcome to the website of the IFRS Foundation and the IASB

Wednesday 22 May 2013

Search
Banner graphic

Skip Navigation LinksUse around the worldIFRS educationEducation material for Framework-based understanding of IFRSs

Education material for Framework-based understanding of IFRSs


PowerPoint presentations from a five-day IFRS ‘train the trainers’ workshop:

  • The PowerPoint presentations (that can be downloaded by clicking on the hyperlinks in the table below) are designed for use in a five-day programme to support a Framework-based understanding of the main principles in each IFRS. The presentations also focus on estimates and other judgements commonly necessary to apply each IFRS.
  • We recommend that people who are studying these presentations do so in the sequence presented because later presentations relate to, and build on, earlier ones. In particular we suggest that the presentations for Day-1 be studied before the material provided for days 2 to 5.
  • 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 Day 4 Day 5
Framework-based understanding of IFRSs Main principles of each IFRS and main estimates and judgements to apply Main principles of each IFRS and main estimates and judgements to apply Main principles of each IFRS and main estimates and judgements to apply Accounting for Insurance Contracts and Financial Instruments
    30 minutes Overview of display related IFRSs [1.25MB]                    IFRSs 5 and 8 IASs 1, 7, 8, 10 and 24 Classifying assets in accordance with IFRSs [1.41MB]                   IFRSs 5, 6 and 9 IASs 2, 16, 23, 38 – 41 Classifying liabilities in accordance with IFRSs  [1.33MB]                 IFRSs 2 – 4 and 9   IASs 12, 17, 19, 32, 37 and 39 Accounting for financial instruments in accordance with IFRSs [906KB]                  IFRS 9 and IAS 39
    30 minutes The Conceptual Framework   [2.12MB] Overview of display related IFRSs continued Classifying assets in accordance with IFRSs continued Classifying liabilities in accordance with IFRSs  continued Accounting for financial instruments in accordance with IFRSs continued
    30 minutes

 

 Quiz and discussion [1.22MB] Accounting for share-based payment and foreign currency in accordance with IFRSs [1.19MB]                       IFRS 2
IASs 21 and 29		 Case and discussion Accounting for liabilities in accordance with IASs 17, 19 and 37 [953KB] IASB's project to replace IAS 39 [1.01MB]
    30 minutes Improving the Conceptual Framework        [2.13MB] Accounting for share-based payment and foreign currency in accordance with IFRSs continued Case and discussion continued Accounting for liabilities in accordance with IASs 17, 19 and 37 continued IASB's project to replace IAS 39 continued
       1 hour Framework-based understanding of IFRSs [3.2MB] Quiz, case study and discussion  [1.58MB] Cost-based IFRS measures for assets including impairment testing [1.36MB] Quiz and discussion    [803KB] Quiz and discussion    [721KB]
       1 hour Framework-based understanding of IFRSs continued Accounting for associates and joint arrangements in accordance with IFRSs  [1.03MB]                       IFRSs 11 and 12    IAS 28 Fair value IFRS measures for assets [1.38MB] Accounting for income tax in accordance with IAS 12  [1.83MB] Presenting financial instruments in accordance with IFRS 7  [701KB]
       1 hour Framework-based understanding of IFRSs continued Quiz, case study and discussion [740KB] Fair value IFRS measures for assets continued Quiz, case study and discussion [117KB] Accounting for insurance contracts in accordance with IFRS 4 [736KB]
       1 hour IFRS measurements: cross cutting issues [667KB] Accounting for business combinations and consolidated financial statements in accordance with IFRSs [1.25MB]                    IFRSs 3, 10, 11 and 12 Case study and discussion [788KB] Reporting financial performance in accordance with IFRSs [1.09MB]             IASs 1, 18, 20 and 33 Quiz and discussion  [657KB]
       1 hour Case study and discussion Quiz, case studies and discussion [713KB] Case study and discussion continued Quiz and discussion [827KB] Other issues