PROGRAM

MODULE 1

August 18, 19, 25, 26 2017 CONCEPTUAL FRAMEWORK, ACCOUNTING POLICIES, CHANGES IN ESTIMATES AND ERRORS, INCOME TAXES, PROVISIONS, REVENUES, BUDGETARY AND SECTOR-BASED INFORMATION 

From the conceptual frameworks of IFRS and IPSAS, this module proposes to review the basic standards. Some can be considered common to IFRS and IPSAS. These are those relating to the issue of the presentation of the Financial Statements, provisions, liabilities and assets, accounting methods, accounting policies, changes in accounting estimates and to post-closing errors. However, as regards with income (allocation-measurement-presentation), special features exist and will of course be treated with IAS 20, but in particular with IPSAS 23. The income tax will be studied, but only from the point of view of the taxpayer (IAS 12). All will be complemented by practical cases, exercises, discussions and exchange of experience.

Franck MISSONIER-PIERA / Claude BOCQUERAZ

MODULE 2

September 22, 23, 29, 30 2017

NON-MONETARY ASSETS

To address the issue of assessment, accounting for non-monetary assets and disclosures, whether intangible assets (IAS 16 and IPSAS 17), intangible assets (IAS 38 and IPSAS 31), stocks (IAS 2 and IPSAS 12), leasing operations (IAS 17 and IPSAS 13).

Taking into consideration IAS 36 and IPSAS 21 related to the depreciation of these assets.

Application of the concepts of fair value, substance over form, component-based approach, impairment test.

Entela LULA / François AUBERT

MODULE 3

October 13, 14, 20, 21 2017 EMPLOYEE BENEFITS, POST EMPLOYMENT BENEFITS, AND SHARE-BASED PAYMENTS

Based primarily on IAS 26 and 19, IFRS 2 and IPSAS 25, the aim is to understand and master the measurement, recognition and disclosures regarding to employee benefits, whether short term or long term.

This is a complex area (pensions, actuarial valuations, payment by stock options), whose influence is decisive in determining the outcome and commitments.

Both accounting and actuarial approaches will be introduced.

Pascal DUMONTIER / Marc FOURNIER

MODULE 4

November 10, 11, 17, 18 2017 FINANCIAL INSTRUMENTS, FOREIGN CURRENCY TRANSACTIONS, AND HEDGE ACTIVITIES

To distinguish and recognize different classes of financial instruments (primarily foreign currency and derivatives). Accounting for acquisitions, issues, revaluation, disposal and extinctions.

To master analysis and accounting for hedging riskbased, in accordance with the financial instruments used.

To know what information is required.

All to be compliant with the application of IAS 32, IFRS 7 and 9, IPSAS 28, 29 and 30.

Pascal DUMONTIER

MODULE 5

December 8, 9, 15, 16 2017 CONSOLIDATION 

To understand the principles and mechanisms of consolidation, in order to read and interpret the group accounts, but also and above all, to lead a consolidation in conformity with the international standards (IFRS 10 and IPSAS 6 in particular).

Wolfgang DICK