Course
Accounting Policies and Estimates
The Accounting Policies and Estimates course aims to introduce participants to the importance of accounting policies and financial estimates in enhancing the accuracy of financial reporting and ensuring compliance with international accounting standards. The course focuses on how to identify and apply appropriate accounting policies in various contexts, such as dealing with fixed assets, inventory, and investments, as well as how to make accounting estimates such as depreciation, provisions, and valuations in accordance with international standards such as IFRS and GAAP.
Participants in this course will learn how to establish accounting policies that impact the preparation of financial statements, including policies related to revenues, costs, and liabilities. They will also review best practices for applying the estimates accountants rely on in calculating depreciation, provisions, and reserves in light of changing economic and financial conditions.
The impact of accounting policies and estimates on financial transparency and compliance with accounting standards will be addressed, as well as their impact on an organization's financial performance. The course will also address the challenges accountants may face when making judgmental decisions and the impact of those decisions on business results. The role of auditors in analyzing and evaluating policies and estimates to ensure that financial statements are not manipulated will also be explored.
The course aims to enable participants to make informed accounting decisions that enhance the accuracy of financial reports and improve the management of accounting policies and estimates within their organizations. The course targets accountants, finance managers, and internal auditors in the public and private sectors who seek to achieve full compliance and improve the accuracy of accounting estimates in their financial reports.
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