Preparing financial statements takes time. It would not be practicable for preparers to finalise financial statements without a period of time elapsing between the end of the reporting period and the date on which the financial statements are authorised for issue. The question, therefore, arises as to what extent events occuring between the end of the reporting period and the date of approval should be reflected in the financial statements.
This course explains the appropriate accounting treatment and disclosure requirements of events that occur between the end of the reporting period and the date when financial statements are authorised for issue. The course includes practical examples and interim tests to enhance understanding.
This course will enable you to:
This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.
*ACCA members should use their myACCA login details
*We'll remember your info the next time you register.
This screen shows you the details for the selected product.
Click the "Add to Cart" button to add this product to your shopping cart. You can enter a quantity larger then 1 to add multiples of this product to your shopping cart.
If the product is full you will see a "Wait List" button. Click this button if you would like to be notified if/when capacity is added. If capacity is increased we will email you. Upon receipt of the increased capacity notification, registration will be on a first-come, first-served basis.
If the product is not ready for purchase you will see a "Notify Me" button. You can click this button if you would like to be notified when this product is ready for purchase.
Some products can only be purchased through our partner. In this case you will see an "External Register" button. Click this button to purchase through our partner's website.