
• Overview of IFRS and GAAP: Historical development and key differences
• Fundamental accounting concepts: Accrual accounting, revenue recognition, and expense recognition
• Financial statement presentation and disclosure requirements
• Classification and measurement of financial assets and liabilities
• Impairment of financial assets
• Hedge accounting: Principles and practical applications
• Revenue recognition under IFRS 15 and GAAP ASC 606
• Lease accounting under IFRS 16 and GAAP ASC 842
• Impairment of assets: Property, plant, and equipment, intangible assets, and goodwill
• Provisions, contingent liabilities, and contingent assets
• Emerging issues and recent developments in IFRS and GAAP
• Impact of technology on financial reporting
• Sustainability reporting and ESG considerations
• Case studies and practical exercises