IFRS Foundations e-learning series - IFRS az alapoktól e-learning sorozat
Our IFRS courses contain interactive and focused training materials with numerous exercises. They offer the advantages and flexibility of online courses and - due to their interactivity, visuals and narration - they also preserve the personal features of classroom training.
The main objective of the e-learning series is to provide a comprehensive overview of the application of certain IFRS (IAS) standards to finance and accounting experts already familiar with fundamental accounting processes.
Our instructors - experts in IFRS - designed the professional materials according to the international accounting standards currently in effect. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment.
The publication Illustrative IFRS Consolidated Financial Statements issued by PwC is part of the materials. In the e-learning courses, this publication is available in its entirety to enable learners to study it in detail. The publication describes the key elements of IFRS financial statements and aims to give guidance to both those who prepare the financial statements and those who use them. In addition to this publication, other relevant materials are also available in the e-learning courses, which can help learners understand the contents of the curriculum.
IFRS e-learnings in English (45-60 minutes)
- Introduction to IFRS - IAS 1 Presentation of Financial Statements
- IAS 2 Inventories
- IAS 7 Cash flow statements
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10 Events After the Reporting PeriodEvents After the Reporting Period
- IAS 12 Income taxes
- IAS 16 Property, plant and equipment
- IAS 36 Impairment of assets
- IAS 37 Provisions, contingent liabilities and contingent assets
- IAS 38 Intangible assets
- IFRS 9 Financial Instruments for Corporates
- IFRS 10 Consolidated financial statements
- IFRS 13 Fair Value Measurement
- IFRS 15 Revenue from contracts with customers
- IFRS 16 Leases
- IFRS 16 – New leasing standard gamified training (3 hours)
- Financial instruments - Related IFRSs for Banks
Treasury risk management and accounting - Treasury kockázatkezelés és számviteli elszámolás
The aim of this e-learning course is to introduce the basic purpose, processes and accounting of financial risk management, and give an overall view of the applicable financial instruments in risk management. The course introduces the method, pricing and accounting settlement of the most commonly used foreign exchange, interest rate and commodity derivative transactions. In this e-learning you will learn about hedging strategies, also the requirements of hedge accounting will be introduced to the students. In the hedge accounting section, participants are familiarized with the types of hedging relationships, their criteria, accounting steps, methods of effectiveness testing, elimination steps of hedging relationships and conditions of the documentation. The course gives an in-depth presentation of the differences between the final settlement of derivatives and Hungarian IFRS accounting as well. In addition, we present the EU EMIR regulation (EMIR). The e-learning material consists 16 modules, at the end of each module participants can test their knowledge with test questions.
Main topics of the e-learning:
- Treasury Risk Management Overview
- Identification of foreign currency risks
- Overview of plain vanilla transactions
- Hedging Strategy
- Hedge accounting
- Comparison of the Hungarian Accounting Law and IFRS
- Hedge accounting standard draft
- EMIR (European Market Infrastructure Regulation)
Ervin Berki, FCCA, Treasury expert
205 minutes (16 modules)