CFC SCORE: AUD 2, CMN2, SUSEP 2, ProGP 2, Expert 2, PREVIC 2, ProRT 2
Program:
- Overview.
- Status and purpose of the conceptual framework.
- Purpose, Usefulness, and Limitations of General Purpose Financial Reporting.
- Information about the reporting entity's economic resources, claims against the entity, and changes in resources and claims.
- Information on the use of the entity's economic resources.
- Qualitative characteristics of financial information and cost constraints on useful financial reports.
- Financial statements and the entity that reports financial statements.
- Elements of the financial statements.
- Recognition and derecognition.
- measurement. Presentation and Dissemination.
Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.