Les essentiels en 3 heures - Hyperinflation: applying IAS 29 [NE21]

    Acquire the fundamentals

    Target audience

    - Accountants
    - Consolideurs
    - Contrôleurs de gestion
    - Experts comptables, Commissaires aux comptes
    - Responsables financiers, consolidation et comptables

    0.5 day

    Virtual Classroom

    IAS 29 distance learning

    Prerequisites

    This course requires no special prerequisites

    Equipment: a computer with a good Internet connection, camera and microphone. Training materials and the link to the virtual classroom are made available the day before the training session.

    IAS 29 distance learning

    - Three visuals: the video presenter, the presentation and a virtual flip chart
    - Interactive quizzes
    - 6 participants maximum

    Objectives

    - Identify hyperinflationary situations and their impact on financial statements

    - Applying the restatement method in accordance with IAS 29

    Contents

    > The hyperinflationary nature of an economy

    - Identifying signs of hyperinflation

    - Understand the impact on accounting and financial reporting at local and consolidated level

    > Restatement of accounts in a hyperinflationary economy

    - Distinguish between monetary and non-monetary items to determine the net monetary position

    - Applying the revaluation methodology required by IAS 29

    - Determine the profit or loss on the net monetary position

    > Impact on translation in the consolidated financial statements

    - Adapting the conversion method

    > Implementation difficulties

    > News: Update on the ED published in 2024

    Teaching and assessment methods

    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: summary sheet. The trainer is available at the end of the course to answer any questions relating to this distance learning course.

    See our full training catalog.

    Price

    740 EXCLUDING VAT

    Media

    illustration ifrs office

    Testimonials

    IAS 29 distance learning

    IAS 29 distance learning

    IAS 29 distance learning

    Jonathan C.
    Company
    Training