Certified IFRS Accountant Certificate Course

For managers, trainee managers, finance and accounting personnel, accounting, controlling, auditing and tax consultancy specialists, as well as all those wishing to qualify for further assignments in an international environment.

Contact form

facts & figures

TIMEFRAME

15 days in 3 months
Extra occupational, blocked in modules
Whole day, Thursday to Saturday

PROGRAM START

September 17, 2020

Application Deadline: August 17, 2020

PROGRAM FEE

EUR 5,990 (plus 10% VAT)
Additional module EUR 990 (plus 20% VAT)
Examination fee EUR 690 (plus 20% VAT)

TARGET GROUP

Managers, trainee managers, finance and accounting personnel, accounting, controlling, auditing and tax consultancy specialists, as well as all those wishing to qualify for further assignments in an international environment.

TEACHING LANGUAGE

German

QUALIFICATION

LIMAK certificate & CI diploma

The Certified IFRS Accountant Certificate Course imparts in-depth knowledge regarding accounting and the evaluation and analysis of balance sheet items according to IFRS. The objective is the communication of basic know-how in the IFRS area with an emphasis on practice-oriented focal point topics. Participants receive a guideline for the implementation of the standards at their own companies. In addition, the possibility exists for further modules for insurance companies and banks.

This course is offered in conjunction with the Controller Institute and KPMG Austria GmbH.

ELEMENTS IN YOUR SUCCESS

MODULE A – PART 1

BASIC PRINCIPLES AND NON-CURRENT ASSETS

  • Legal basis for enforcement in Austria
  • IASB structure and organization
  • IAS 1 – Financial statement presentation
  • IAS 16 – Tangible assets
  • IAS 38 – Intangible assets
  • IAS 40 – Investment property
  • IAS 36 – Asset impairment
  • IAS 17 – Leases
  • IAS 8 – Accounting methods, Changes to accounting-related estimates and errors
  • IAS 10 – Events After the Reporting Period
  • IAS 23 – Loan costs
  • IAS 20 –  Accounting for Government Grants and Disclosure of Government Assistance
  • IFRIC 1
  • IFRIC 12 –  Service concession arrangements

 

Teaching language: German

MODULE A – PART 2

CURRENT ASSETS, PROVISIONS AND SOCIAL CAPITAL

  • IAS 2 – Inventories
  • IAS 18 – Income
  • IAS 41 – Agriculture
  • IAS 37 – Provisions, Contingent liabilities and receivables
  • IAS 19 – Employee benefits
  • IFRS 2 – Share-base payments
  • IAS 33 – Earnings Per Share
  • IAS 21 – The Effects of Changes in Foreign Exchange Rates
  • IAS 11 – Construction Contracts
  • IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
  • IAS 29 – Financial Reporting in Hyperinflationary Economies

 

Teaching language: German

MODULE A – PART 3

TAXES AND FINANCIAL INSTRUMENTS

  • IAS 12 – Income taxes
  • IAS 32, 39 und IFRS 9 – Financial instruments and equity
  • IFRS 13 – Reporting at fair value
  • IFRS 7 – Annex information regarding financial instruments
  • IFRS 4 – Insurance contracts – Brief account

 

Teaching language: German

MODULE B

COMPANY MERGERS, CONSOLIDATION, CASH FLOW STATEMENTS AND SEGMENT REPORTING

  • IFRS 3 – Company mergers
  • IFRS 10 bis 12 und IAS 27 bis 28 – Consolidated financial reports
  • IAS 7 – Statement of Cash Flows
  • IFRS 8 – Business segments
  • IFRS 1 – First time adoption of IFRS
  • IAS 34 – Interim reporting

 

Teaching language: German

MODULE C

Design OF IFRS FINANCIAL STATEMENTS, ACCOUNTING OPTIONS, KEY INDICATORS, ANNEXES AND CONCLUDING CASE STUDY

  • Interpretation financial statements of IFRS
  • Fiscal leeway
  • Value-oriented key indicators from IFRS statements
  • Checklists and aids for the design of IFRS statements
  • Design of annex information
  • Final case study

 

Teaching language: German

SPECIFIC BENEFITS

YOUR ADVANTAGES

  • The linkage of the latest scientific know-how with actual practical problems from a company context 
  • Training and subsequent qualification of managerial and ambitious employees from finance and accounting departments for new assignments because of increasing internationalization
  • Acquisition of new perspectives through the enlargement of the company network to include related or complimentary branches

EXPANDED COMPETENCES

During the course, you will acquire in-depth know-how regarding accounting and the evaluation and analysis of IFRS balance sheet items, as well as a guideline for the implementation of the standards at your own company.  Two additional modules, “Special Aspects for Insurance Companies” and “Special Aspects for Banks” can also be booked.