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Finance and Accounting
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IFRS and IAS Full Course
Why join the “IFRS and IAS Full Course”? The course is designed for accountants and professionals involved in financial reporting. Today, the ability to prepare financial stateme...
What you'll gain
- ✓ Accounting Standards
- ✓ Financial Reporting Standards
- ✓ Financial Instruments
- ✓ Income Taxes
✓ Free consultation · Certificate on completion · Practical learning · Certificate-ready · BDG since 2009
Duration
2 months
Format
Offline
Starts
Jun 26, 2026
Certificate
On completion
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Who can you become?
Why join the “IFRS and IAS Full Course”?
The course is designed for accountants and professionals involved in financial reporting. Today, the ability to prepare financial statements is not only a requirement but also a competitive advantage for any accountant or reporting specialist. This course will help participants develop a structured understanding of the logic behind IFRS application, learn how to translate theoretical requirements into practical actions, enhance analytical thinking and professional judgment in financial reporting, and confidently navigate standard-driven situations—whether in accounting, audit, or consulting. The course also serves as a platform for building professional connections, exchanging experience, and confidently advancing in the field as a modern specialist aligned with international standards.Get 5% Cashback
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Who is this course for
-
✓
Practicing and experienced accountants
who want to update or expand their professional knowledge within the scope of International Financial Reporting Standards (IFRS)
-
✓
Professionals involved in the preparation of financial statements
who aim to enhance their work based on IFRS requirements
-
✓
Specialists with basic knowledge of IFRS
who seek to deepen their theoretical and practical understanding (e.g., those with 1–2 years of experience in accounting or finance, or individuals with academic training in the field) (edited)
What you will learn
- ✓Accounting Standards
- ✓Financial Reporting Standards
- ✓Financial Instruments
- ✓Income Taxes
- ✓Investment Property
- ✓Financial Statements
Program
Conceptual Framework
- Objective and scope
- Elements of financial statements, recognition criteria, measurement bases
- Fundamental principles for the preparation of financial statements
- Objective and scope
- Complete set of financial statements
- Objective and scope
- Form and content of interim financial statements
- Significant events and transactions
- Recognition and measurement
- Disclosures
IAS 8
- Objective, scope, definitions
- Accounting policies and application, changes in accounting policies
- Changes in accounting estimates
- Correction of errors
- Disclosures
- Objective, scope, definitions
- Recognition and measurement
- Adjusting and non-adjusting events after the reporting period
- Going concern
- Disclosures
IAS 37
- Objective, scope, definitions
- Provisions: recognition and measurement
- Contingent assets and liabilities
- Onerous contracts, restructuring
- Disclosures
- Objective, scope, definitions
- Initial recognition and measurement of inventories
- Subsequent measurement
- Disclosures
- Objective, scope, definitions
- Initial recognition and measurement of property, plant, and equipment
- Subsequent expenditures and measurement
- Depreciation: period, method
- Derecognition
- Disclosures
- Objective, scope, definitions
- Initial recognition and measurement of intangible assets
- Internally generated intangible assets
- Useful life, amortization period and method
- Derecognition
- Disclosures
- Objective, scope, definitions
- Identifying assets that may be impaired
- Measurement of recoverable amount, value in use
- Recognition and measurement of impairment loss
- Cash-generating units, impairment of CGUs
- Reversal of impairment loss
- Disclosures
IAS 40
- Objective, scope, definitions
- Classification as investment or owner-occupied property, recognition and measurement
- Reclassifications, disposals, derecognition
- Disclosures
- Objective, scope, definitions
- Recognition of borrowing costs eligible for capitalization
- Commencement, suspension, and cessation of capitalization
- Disclosures
- Objective, scope, definitions
- Recognition and measurement (5-step model)
- Contract modifications
- Sale with right of return
- Contract costs
- Disclosures
- Objective, scope, definitions
- Identification of lease, lease term, recognition and measurement
- Finance leases: recognition and measurement
- Lease modifications
- Operating leases: recognition and measurement
- Sale and leaseback transactions
- Disclosures
- Objective, scope, definitions
- Recognition, measurement, subsequent measurement and derecognition of financial assets
- Recognition, measurement, subsequent measurement and derecognition of financial liabilities
- Classification and reclassification of financial assets and liabilities
- Recognition and measurement of expected credit losses
IAS 32
- Objective, presentation principles
- Offsetting financial assets and liabilities
- Compound financial instruments
- Qualitative and quantitative disclosures
- Objective, scope, definitions
- Tax base, deferred taxes – deferred tax liabilities and deferred tax assets, recognition and measurement
- Recognition of current and deferred taxes
- Presentation and disclosures
IFRS 5
- Objective, scope
- Classification of non-current assets (or disposal groups) as held for sale
- Measurement of non-current assets (or disposal groups) held for sale
- Changes in the sale plan
- Presentation and disclosures
- Scope and definitions
- Government grants related to assets and income, non-monetary government grants
- Repayment of grants
- Government assistance
- Disclosures
- Objective, scope, definitions
- Cash and cash equivalents
- Presentation of cash flows by operating, investing, and financing activities
- Specific line items and other disclosures
- Foreign currency cash flows
- Non-cash transactions
IFRS 10
- Objective, scope, definitions
- Control
- Accounting requirements
- Objective, scope, definitions
- Preparation of separate financial statements
- Disclosures
- Objective, scope, definitions
- Identifying a business combination, acquisition method
- Recognition and measurement of identifiable assets, liabilities, and non-controlling interests
- Goodwill or gain from bargain purchase: recognition and measurement
- Step acquisitions
- Disclosures
- Objective, scope, definitions
- Significant influence
- Equity method: application and discontinuation
- Classification as "held for sale"
- Procedures under the equity method
- Impairment losses
Course details
🗓
Schedule
Monday 19:00-21:30
Friday 19:00-21:30
💳
Payment
Monthly
🎓
Certificate
On completion
18 lessons
Frequently asked questions
Each course is labelled beginner, intermediate or advanced. If you are unsure, book a free consultation and we will help you choose.
Flexible payment options are available for most programs. Contact us to discuss the right plan for you.
Certificates
Certificates you can receive
Depending on the course format and results, students can receive one of BDG's certificate types.
- ✓ Verified BDG certificate
- ✓ QR / signature-ready format
- ✓ Armenian & English certificate design
Co-branded
Participation
For students who actively participate in the course learning process.
For active participationCompletion
For students who complete the course requirements and finish the program.
For successful completionExcellence
For students who complete the course with outstanding results and strong performance.
With distinctionHR Drone
A co-branded certificate for selected HR and partner-certified programs.
Co-brandedFinance and Accounting
Ready to start IFRS and IAS Full Course?
Book a free consultation and reserve your place in the next cohort.
On request
2 months · Starts — Jun 26, 2026
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