Overview:
International operations present an additional level of complexity for financial accounting professionals. But this self-study webinar cuts through the maze, providing timely guidance.
Objective:
A comprehensive review of financial statement disclosures related to foreign operations. You'll get an update on the status of the IFRS convergence/conversion project.
Emphasis:
- Specialized financial statement disclosure requirements related to foreign operations
- An update on the work of the IASB
• Identify the characteristics of recent ASUs effecting hedge accounting
• Identify the types and characteristics of qualifying hedges
• Recognize the characteristics of fair value under Topic 820
• Identify the accounting for specified hedges
• Recognize those circumstances causing the termination of hedge accounting