US CPA CPE credit points

IAS 1 Introduction to IFRS

Learning objectives:

Upon completion of this module you will be able to identify main features of the Conceptual Framework and the IFRS and IAS standards and decide which will prevail in case they are in conflict with each other. You will be able to identify different measurement bases (realisable value, present value) and the definition of control. You will be able to distinguish main accounting considerations and define which are applicable to the primary statements (statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes).

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

Duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 2 Inventories

Learning objectives:

Upon completion of this module you will be able to identify items to be included in the cost of inventory; apply the definition of overheads; identify rules for recognition and derecognition of inventories; define measurement rules; distinguish different methods of inventory valuation (standard cost, weighted average cost, FIFO method); calculate net realisable value; calculate the provision against inventories and reversal of provision.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 7 Statement of Cash Flows

Learning objectives:

Upon completion of this module you will be able to identify cash equivalents, non-cash items; distinguish the two approaches (direct – indirect) to produce cash flows from operations, classify transactions into the main categories of cash flows and identify basic steps of preparing statements of cash flows based on the IAS 7 standard.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 12 Income taxes

Learning objectives:

Upon completion of this module you will be able to identify situations when there is a need to account for deferred taxes; calculate the amount of deferred taxes; define whether a deferred tax asset or a deferred tax liability arose; recognise effect of under- or overestimation of current tax balances in previous years and define correct journals for current and future income taxes.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 100 minutes

Two (2) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 16 Property, Plant and Equipment

Learning objectives:

Upon completion of this module you will be able to identify the type of costs which should be included in the value of property, plant and equipment at the time of recognition; identify criteria for the application of component-based approach and proper accounting treatment under the component-based approach; account for depreciation and identify correct accounting journals for a disposal of PPE.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 36 Impairment

Learning objectives:

Upon completion of this module you will be able to identify the situation when to apply IAS 36 standard, when to perform an impairment test; make a distinction between a triggering event review and an impairment test; identify indicators of impairment; define recoverable amount and value in use; identify a cash-generating unit.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 37 Provisions, Contingent Assets & Contingent Liabilities

Learning objectives:

Upon completion of this module you will be able to, define key characteristics of provisions, contingent liabilities and contingent assets; distinguish contingent liabilities from liabilities and provisions under IAS 37; apply the definition of “probable”; identify recognition criteria for provisions, define accounting treatment of provisions, contingent liabilities and contingent assets; identify specific type of provisions, specify disclosure requirements under IAS 37.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IAS 38 Intangible Assets

Learning objectives:

Upon completion of this module you will be able to define which assets are under the scope of the standard; apply the definition of intangible assets; distinguish different types of intangibles (internally generated, separately acquired and intangibles acquired through business combination); identify measurement models and define criteria for impairment.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IFRS 9 Financial instruments

Learning objectives:

Upon completion of this module you will be able to  indicate that an instrument is in the scope of the IFRS 9 standard, define business model of an instrument, decide whether an instrument meets SPPI test, apply recognition and measurement rules based on classification, and define relevant pattern to  calculate expected credit loss on financial assets.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IFRS 10 Consolidated Financial Statements

Learning objectives:

Upon completion of this module you will be able to identify the purpose and criteria of consolidation, apply the definition of control, goodwill, gain of bargain purchase and subsidiary, calculate non-controlling interest and perform the basic steps of preparing a consolidated financial statement.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IFRS 15 Revenue from contracts with customers

Learning objectives:

Upon completion of this module you will be able to decide if the item of income is in the scope of the standard; identify the contract with the customer; identify the performance obligations in the contract; allocate the transaction price and define the revenue recognition pattern.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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IFRS 16 Leases

Learning objectives:

Upon completion of this module you will be able to identify features of a contract which indicate that the contract contains a lease, decide whether a substitution right is substantive, recognize suppliers’ protective rights, allocate transaction price when separating components of a contract, recognize variable payments in a contract and identify criteria for exemptions.

Additional information:

The program level of this learning material is BASIC and provides foundation knowledge of the IFRS Standard.

Basic accounting knowledge is required. No prerequisite IFRS education or experience is necessary and no advance preparation is required. We recommend to launch this e-learning content after the successful completion of the "Introduction to IFRS" e-learning of our IFRS Foundation e-learning series.

Delivery method - QAS Self study

Refunds cannot be made for e-learning courses after the registration. For complaints and concerns please contact us at the pwc.theacademy@hu.pwc.com email address.

E-learning duration: 50 minutes

One (1) CPE credit in accounting is granted for the successful finalization of this training.

 

REGISTER HERE

 

PricewaterhouseCoopers Auditing Ltd. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of Continuing Professional Education (CPE) on the National Registry of CPE Sponsors. Boards of Accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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Comparison of US-GAAP & IFRS

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Contact us

Katalin Szilágyi

PwC's Academy leader, PwC Hungary

Tel: +36 1 461 9342

Ilona László

Manager, PwC Hungary

Tel: +36 1 461 9464

Enikő Vasenszki

ACCA, DipIFR, CIPD - PwC's Academy, PwC Hungary

Tel: +36 1 461 9379

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Senior Manager, PwC Hungary

Tel: +36 30 914 4280

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