Aim of the
The aim of this course is to equip the Members of financial fraternity
with the essential knowledge in International Financial Reporting
Standards (IFRS). Also, educate the Members about the practical
application of IFRS standards.
of the Course
The Indian government has announced its commitment to converge
the Indian Accounting Standards (IAS) with International Financial
Reporting Standards (IFRS) by April 2011. While some of the India’s
blue chip companies have already begun to align their accounting
standards to the IFRS, years ahead of the mandatory time for the
switch over, others are in the process of convergence / adoption.
In view of the convergence of the Indian Accounting Standards
with the IFRS, it has been decided to update the Members with the
required knowledge. The participants are expected to achieve a clear
conceptual understanding of the IFRS and possess sufficient knowledge
expected out of an expert.
About the Author
Ms. M.K. Geetha has over 30 years of experience in industry and
academics with a good mix of knowledge in offline and online media
services. She has domain expertise in finance, information systems
audit, banking and insurance. Her experience comes from teaching,
training, developing content for web-based portals and launch of
industry vertical portals in finance, banking and insurance. In
addition, she has an excellent track record of working in all the
areas of finance and audit.
Ms Geetha’s forte lies in conceptualizing, developing, launching, operating and
marketing knowledge and learning portals in finance, banking, insurance and information
system audit. She makes it a point to fully meet the information, knowledge and
training needs of all learners including professionals.
Besides being a Chartered Accountants and a Company Secretary. Ms. Geetha figures
among the first hundred persons in India to acquire the CFA Charter from the Institute
of Chartered Financial Analysts of Indian (ICFAI). She is of the first 20 persons
in India to get a Certificate in Information System Audit (CISA) from the Institute
of Institute of Information System Audit and Control Association, USA (ISACA).
She was a nominated member to each of the following prestigious bodies for a three-year term:
- Academic Council of the Institute of Chartered Financial Analysts of India (ICFAI)
- Board of Council of the Chartered Financial Analysts of India (CCFA)
- Board of Management of the Institute of Chartered Financial Analysts of India University, Sikkim
Ms. Geetha is Senior Vice President of the C & K Management Ltd. And is currently
heading the IFRS Project Team. Besides her personal involvement in writing the book,
she has been guiding a team of 25 persons that developed 125 hours of e-learning
This will enable the learner
- To know about different standards
- To understand in depth about them
- To apply the standards in certain cases
Eligibility for obtaining IFRS certificate
- Course completion Certificate will be provided on completion of 80 hours of viewing of IFRS course and scoring above 60% in IFRS online test.
- IFRS online test will be carried out at CAclubindia.com and maximum of 5 attempts will be allowed to each user.
details > Course Content
The e learning course covers the following Accounting Standards.
||IFRS /IAS No.
||First Time Adoption
||Share Based Payment
||Non current assets held for sale
||Exploration for and Evaluation of Mineral Resources
||Presentation of financial statements
||Statement of cash flows
||Events after reporting period
||Effects of foreign exchange rates
||Related Property disclosures
||Accounting and reporting by retirement plans
||Consolidated and separate financial statements
||Investments in Associates
||Financial reporting in Hyperinflationary economies
||Interest in Joint Ventures
||Earnings per share
||Interim Financial reporting
||Impairment of assets
||Contingent Liabilities and Contingent Assets