Understanding and implementing
Target audience
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Responsables financiers, consolidation et comptables
0.5 day
Virtual Classroom
IFRS 8 distance learning
Prerequisites
Prerequisites: no prior knowledge required.
Materials: training materials and the link to the virtual classroom are provided the day before the course.
Objectives?
◗ Identifying operating segments under IFRS 8
◗ Apply grouping criteria and quantitative thresholds
◗ Communicate relevant financial information consistent with management's vision
Training program
◗ Scope and main principles of IFRS 8
- Who applies IFRS 8? Listed and unlisted companies
- Definition of an operating segment
- Principle of the management approach
◗ Determining operating segments
- Identify the Chief Operating Decision Maker (CODM)
- Define operating segments based on internal reporting system
✔ UNDERSTANDING | Quiz: which people/company bodies are likely to be
likely to be identified as PDOs?
✔ UNDERSTANDING | Sharing experiences in plenary on the difficulties encountered
in defining operational sectors
◗ Presentation of operating segments
- Apply grouping criteria defined by the standard where applicable
- Take quantitative thresholds into account
✔ APPLIQUER | Practical illustration of operating segment groupings
◗ Information to be communicated
- Select the indicators to be presented from among the internal indicators monitored by management
- The mandatory disclosures required by IFRS 8 insofar as they are not provided
as segment information
✔ UNDERSTANDING | Commented reading of segment information from listed groups
◗ Other points of attention
- Interactions with CGUs defined under IAS 36
- Change in the entity's organization resulting in a change in operating segments
operating segments
Teaching and assessment methods
Distance learning:
- Three visuals: video presenter, presentation, virtual flip chart
- Interactive quizzes
- 6 participants maximum
Before: self-assessment quiz
During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes to ensure knowledge acquisition.
Afterwards: documentation. The trainer is available at the end of the course to answer any questions relating to this ifrs 8 distance learning course.
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Price
740 EXCLUDING VAT
Testimonials
IFRS 8 distance learning
IFRS 8 distance learning
IFRS 8 distance learning
Jonathan C.
Company
Training