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Course Overview
This course will cover all of the international standards currently in issue but will focus on those accounting standards which are most commonly used for offshore client accounts. Examples will be used to illustrate the treatment of various standards in the accounts.
The course is ideal for those working with funds listed on a stock exchange meeting international standards or forming part of large sets of accounts.
Course Content
Topics covered on this course will include:
· The financial reporting framework
· Revenue recognition
· Non-current assets
· Investment properties
· Leases
· Employee benefits
· Share based payment
· Events after the reporting period
· Provisions and contingencies
· Financial instruments
· Related parties
· Current issues
· IFRS for SMEs standard
· Differences between international and UK standards
Course Tutor
Angus Kemp
Angus Kemp is a qualified Chartered Accountant and has been involved in tutoring students in the islands for over 25 years. He came to Guernsey in 1985 after having qualified in Glasgow, and has spent time with Coopers & Lybrand and BDO as well as a spell with ICI. In 1995 he established Offshore Training Consortium in Guernsey, which was subsequently acquired by BPP, and in 2002 he founded his accountancy practice, Kemp & Company Limited. He continues to service his own clients and specialises in audit and assurance services, liquidations and general business advice. Angus’s extensive academic credentials include MA in economics and Politics, Postgraduate Certificate in Accountancy, and a Masters degree in Education.
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