Topic 1: Conceptual framework for the preparation and presentation of Financial Statements
- Conceptual introduction to the program.
Topic 2: Standards relating to the presentation and disclosure of Financial Statements
- IAS 1: Presentation of Financial Statements.
- IFRS 18: New Standard for the Presentation of Financial Statements.
- IAS 8: Accounting Policies and Changes in Estimates and Errors.
Topic 3: Rules relating to non-financial assets, liabilities and income
- IAS 2: Inventories.
- IAS 16: Property, plant and equipment.
- IAS 23: Borrowing costs.
- IAS 36: Impairment of assets.
- IAS 38: Intangible Assets.
- NIC 41: Biological Assets.
- IFRS 13: Fair Value Measurement.
- IAS 40: Investment Property.
- IFRS 5: Non-current assets held for sale and discontinued operations.
- IAS 37: Provisions, contingent assets and liabilities.
- IFRS 15: Revenue from Contracts with Customers.
- IFRS 16: Leases.
Topic 4: Business Group Standards
- IFRS 3: Business Combinations.
- IFRS 10: Consolidation of Financial Statements.
- IAS 24: Related Parties.
- IAS 28: Investments in Associates and Joint Ventures.
Topic 5: Standards on financial instruments
- IFRS 9: Financial Instruments.
- IFRS 7: Financial Instruments: Disclosures.
Topic 6: Income tax rules and tax implications of IFRS
Topic 7: IFRS for SMEs Project
- Understand what is related to this IFRS project.
Topic 8: Sustainability Standards
- IFRS S1: General requirements for the disclosure of financial information related to sustainability.
- IFRS S2: Climate-related disclosures.
Topic 9: First adoption of IFRS
- IFRS 1: First adoption of IFRS.
*One class hour is equivalent to 45 minutes.
The University of Piura reserves the right to postpone, reschedule, or cancel the program if the minimum number of participants is not met. Special sessions and exams may be scheduled outside of regular class hours, after prior notification to the students.