IFRS - Special Financial Reporting Issues 1 CPE

Preparers of International Financial Reporting Standards (IFRS) financial statements must be aware of how to properly handle special reporting issues. This course covers reporting topics including: accompanying financial information, interim financial reporting, operating segments, earnings per share, and discontinued operations.

Prerequisites

No advanced preparation or prerequisites are required for this course.

Learning Objective

• Explore requirements related to accompanying financial and other information, including International Financial Reporting Standards (IFRS) Practice Statement Management Commentary.
• Discover how to comply with the interim financial reporting under International Accounting Standard (IAS) 34 - Interim Financial Reporting.
• Recognize when to report operating segment information per International Financial Reporting Standard (IFRS) 8 - Operating Segments.
• Explore presentation of earnings per share per International Accounting Standard (IAS) 33 - Earnings Per Share.
• Discover presentation requirements of non-current assets held for sale or distribution, and discontinued operations per International Financial Reporting Standard (IFRS) 5 - Non-current Assets Held for Sale and Discontinued Operations and International Financial Reporting Interpretations Committee (IFRIC) 17 - Distributions of Non-cash Assets to Owners.

Last updated/reviewed: September 20, 2026