Finance & Accounting
IFRS and Financial Statement Preparation
This course provides a practical understanding of IFRS principles and financial statement preparation. Participants learn how to prepare and review financial statements, apply key IFRS concepts, understand disclosure requirements, and improve the accuracy and reliability of financial reporting.
Objectives
- Understand the purpose and structure of IFRS-based financial reporting.
- Prepare and review the main financial statements.
- Apply key IFRS concepts related to recognition, measurement, presentation, and disclosure.
- Identify common reporting errors and compliance weaknesses.
- Understand the link between accounting judgments and financial statement quality.
- Improve readiness for audit, management review, and external reporting.
Target audience
- Accountants and senior accountants
- Finance managers and reporting managers
- Financial controllers
- Internal auditors and compliance professionals
- Professionals involved in financial statement preparation
- Managers who review financial reports
Program outline
A clear structure for the learning journey.
Outline points are grouped in one designed block instead of being treated as separate module cards.
01IFRS Reporting Framework4 topics
- Purpose of IFRS and financial reporting
- Qualitative characteristics of useful financial information
- Recognition, measurement, presentation, and disclosure
- Accounting policies, estimates, and judgments
02Statement of Financial Position4 topics
- Assets, liabilities, and equity presentation
- Current and non-current classification
- Property, plant, equipment, inventory, receivables, and payables
- Common classification and measurement issues
03Statement of Profit or Loss and Other Comprehensive Income4 topics
- Revenue, expenses, gains, and losses
- Operating and non-operating performance
- Accruals, provisions, and matching principles
- Understanding margins and profitability presentation
04Cash Flow Statement Preparation4 topics
- Operating, investing, and financing activities
- Direct and indirect methods
- Cash flow classification issues
- Reconciling profit and cash movement
05Notes, Disclosures, and Reporting Quality4 topics
- Purpose of notes to the financial statements
- Disclosure requirements and materiality
- Related parties, contingencies, commitments, and risk disclosures
- Improving clarity and consistency in financial reporting
06Practical Financial Statement Review4 topics
- Reviewing a sample set of financial statements
- Identifying errors, omissions, and weak disclosures
- Audit readiness and management review checklist
- Workshop: financial statement preparation and review exercise
Materials provided
- ○ Slides used during the sessions
- ○ Group activities and exercises
- ○ Worksheets and templates
- ○ Case studies relevant to the course
- ○ 4D Certificate of Completion issued by 4D Training & Consultancy
- ○ Post-course support for technical queries and guidance
Training Options
Programs can be delivered in-house, online, or in a blended format depending on your team's schedule, location, and learning objectives. When an external certificate or exam is included, certification rules and fees remain under the relevant awarding body's policies, while 4D provides the training and preparation support.
Why choose 4D
At 4D Training & Consultancy, finance and accounting training is designed around practical business application, accurate reporting, compliance discipline, and better decision-making. We adapt every program to your sector, reporting structure, finance processes, tax environment, and team maturity level. Our trainers use practical exercises, case studies, templates, and real business scenarios so participants can apply finance concepts directly in their daily work.
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