Financial reporting in accordance with IFRS (International Financial Reporting Standards)

Bucharest 25 February 2019 - 26 February 2019

Trainer: Marian Sacarin


The aim of the course is to discuss the content of a complete set of financial statements prepared in accordance with IFRS. Thus, after presentation of the particularities of first-time adoption of IFRS, will be analyzed, in detail: the statement of financial position, statement of profit or loss and other comprehensive income, statement of cash flows, statement of changes in equity and notes. Also, there are going to be presented the main criteria used for recognition end measurement of the following elements presented in financial statements: tangible and intangible assets, deferred tax assets and liabilities, provisions, financial instruments and revenues from contracts with customers.

We believe that attending this course will bring the following benefits:
- understanding the content of financial statements prepared in accordance with International Financial Reporting Standards;

- acquiring knowledge on the rules used for recognizing and measuring the elements presented in financial statements

Target group

Persons who are or will be required to apply International Financial Reporting Standards for financial reporting.

Course objectives

The main objective of this course is to present the main features of financial reporting in accordance with International Financial Reporting Standards (IFRS).


During this course there are going to be analyzed the following International Financial Reporting Standards:

IFRS1 First-Time Adoption of International Financial Reporting Standards;

IAS 1 Presentation of Financial Statements;

IAS 7 Statement of Cash Flows;

IAS 16 Property, Plant and Equipments;

IAS 38 Intangible assets;

IAS 12 Income taxes;

IAS 37 Provisions, contingent liabilities and contingent assets;

IAS 32 Financial Instruments: Presentation;

IFRS 9 Financial Instruments;

IFRS 15 Revenue from Contracts with Customers;

IFRS 16 Leases.


Lecturer with practical and teaching experience in financial reporting according to International Financial Reporting Standards

Duration / Period

10 hours (training program that is going to be finalized with a participation certificate).


700 ron + TVA

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