Understand IFRS - The legal versus the commercial view of accounting

The objectives of this module are to enable you to:

• identify the concept of substance over form
• appreciate why entities have off balance sheet finance
• identify how the IASB framework enforces the substance over form rule
• apply the framework's substance over form rule in practical and complex situations.

Course description provided by BPP.

Duration: 4 hours

Cost:  £49 (exc VAT)

You will be required to login to the BPP online centre using your membership number and password. Once logged in please select your course from the catalogue to book.