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IFRS 19: Subsidiaries without Public Accountability Disclosures 2 Credits

Jan 29, 2025, 03:00 PM ET

IFRS 19: Subsidiaries without Public Accountability Disclosures 2 Credits

Learning mode

Live Webinar
  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate
Jan 29, 2025, 03:00 PM ET

Learning Objective

  • Familiarize yourself with the key terms and definitions of the revised IFRS 19 Standard.
  • Explain the impact of the revised IFRS 19 on compliance with IFRS Accounting Standards.
  • Record the effects of the revised IFRS 19 on IFRS 2 Share-based Payments.
  • Summarize the effects of the revised IFRS 19 on IFRS 3 Business Combinations.
  • Identify the interaction between IFRS 1 First-time Adoption and the revised IFRS 19.
  • Prepare and maintain the required documentation under revised IFRS 19.
  • Apply the "rules of engagement" for creating IFRS-compliant financial statements, including the revised IFRS 19, through a step-by-step walkthrough.

Course Overview

The recently revised IFRS 19 (with updates) for subsidiaries without public accountability includes specific provisions regarding the disclosure requirements that an entity is permitted to apply instead of those outlined in other IFRS Accounting Standards. 

This up-to-date CPE Course will provide both a broad overview and a detailed, drill-down approach for presenting clear, reliable, relevant, and comparable information in a financial statement that complies with IFRS Standard IFRS 19, including the latest updates. The revised IFRS 19 is very specific, making a clear understanding of this standard essential for preparing an IFRS-compliant statement that meets the general-purpose needs of financial statement users. Unless otherwise specified, an entity using this Standard is not required to follow the disclosure requirements of other IFRS Accounting Standards or refer to those disclosure requirements in their financial statements.

Major topics covered:

  • Additional statements: management needs to provide IFRS financial statements.
  • The “Do’s and Don’ts” of presenting disclosures under revised IFRS 19.
  • Electing or revoking an election to apply revised IFRS 19.
  • The interaction with IFRS 1 is the first time that international financial reporting standards have been adopted.
  • The general concepts and rules for the presentation of IFRS financial statements using revised IAS 19.
  • Minimum inclusion requirements in order to comply with revised IFRS 19.
  • Options for presenting various disclosures as part of the IFRS financial statements.

Join this CPE Course, we will explore the overall requirements for applying disclosure standards under IFRS 19, including the minimum content required.

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Internal Auditing for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting & Auditing for Certified Management Accountants (CMA) 2 CPE Eligible
Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Auditing for Certified Fraud Examiner (CFE) 2 CPE Eligible
Internal Audit Practitioner (IAP) 2 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 2 CPD Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Eligible
CIPM 2 PL Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible
License details Credits Status
Accounting for Certified Public Accountants (CPA-US) 2 CPE Approved
Internal Auditing for Certified Internal Auditors (CIA) 2 CPE Eligible
Accounting & Auditing for Certified Management Accountants (CMA) 2 CPE Eligible
Chartered Financial Analyst (CFA) 2 PL Eligible
Accounting for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Eligible
Auditing for Certified Government Financial Manager (CGFM) 2 CPE Eligible
Auditing for Certified Fraud Examiner (CFE) 2 CPE Eligible
Internal Audit Practitioner (IAP) 2 CPE Eligible
Auditing for Certified Financial Forensics (CFF) 2 CPD Eligible
Financial accounting for Certified Valuation Analyst (CVA) 2 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 2 CPE Eligible
Accounting for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Eligible
Accounting for Maine Licensed Public Accountant (ME-LPA) 2 CPE Eligible
CIPM 2 PL Eligible
Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) 2 CPE Eligible
Financial accounting concepts for Certified FP&A Professional (FP&A) 2 CE Eligible

Additional Information

Credits

2

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

About Instructor

Elevate Your Career with Michel Morley's CPE Courses at myCPE
Michel Morley

Founder, Mike Morley

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Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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