Syllabus

The Postgraduate certificate in International Regulations: Financial Statement Introduction is a tailor-made program that is delivered in a 100% online format so that you can choose the time and place that best suits your availability, schedule and interests.  

A 6-week program that is intended to be a unique and stimulating experience that will lay the foundation for your success as an accounting manager. 

What you study is very important. The abilities and skills you acquire are fundamental. You won't find a more complete syllabus than this one, believe us..."  

Syllabus

The Postgraduate certificate in International Regulations: Financial Statement Introduction of TECH Global University is an intensive program that prepares the professional to face challenges and business decisions at the accounting level, both nationally and internationally. Its main objective is to promote your personal and professional growth, helping you to achieve career success. 

If you want to improve yourself, make a positive change professionally and network with the best, this is the place for you.  

The content of the Postgraduate certificate in International Regulations: Financial Statement Introduction is designed to promote the development of managerial skills that allow for more rigorous decision making in uncertain environments. 

Throughout 150 hours of education, the student will analyze a multitude of practical cases through individual practice and teamwork. It is, therefore, an authentic immersion in real business situations.  

This Postgraduate certificate focuses on all areas of the company and is designed to prepare managers who understand accounting management from a strategic, international and innovative perspective. 

A plan designed for students, focused on their professional improvement and that prepares them to achieve excellence in the field of business management and administration. A program that understands your needs and those of your company through innovative content based on the latest trends, and supported by the best educational methodology and an exceptional faculty, which will provide you with the competencies to solve critical situations in a creative and efficient way.  

This Postgraduate certificate is developed over 6 weeks and is structured into 1 module: 

Module 1. International Regulations

A unique, key, and decisive educational experience to boost your professional development and make the definitive leap"

Where, When and How is it Taught?

TECH offers the possibility of developing this Postgraduate certificate in International Regulations: Financial Statement Introduction completely online. Over the course of 6 weeks, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time

Module 1. International Regulations

1.1. International Accounting Architecture. Conceptual Framework

1.1.1. General Characteristics
1.1.2. General Purpose Financial Information Objective
1.1.3. Qualitative Features of Useful Financial Information
1.1.4. Financial Statements Components

1.2. Presenting Financial Statements (IAS 1, IFRS 1)

1.2.1. Introduction: Objective and Scope
1.2.2. Definitions
1.2.3. Financial Statements
1.2.4. Structure and Content

1.3. Cash Flow Statement (IAS7)

1.3.1. Introduction: Objective and Scope
1.3.2. Presenting Cash Flow Statements
1.3.3. Information on Cash Flows from Operating Activities
1.3.4. Reporting Cash Flows from Investing and Financing Activities

1.4. Inventories (IAS 2)

1.4.1. Introduction: Objective and Scope
1.4.2. Definitions
1.4.3. Inventory Measurement
1.4.4. Recognition as an Expense

1.5. Property, Plant and Equipment (IAS 16)

1.5.1. Objective
1.5.2. Scope
1.5.3. Definitions
1.5.4. Assessment
1.5.5. Measurement at Recognition
1.5.6. Measurement Subsequent to Recognition
1.5.7. Derecognition

1.6. Investment Properties (IAS 40)

1.6.1. Classification of Properties as Investment Properties
1.6.2. Measurement at Recognition
1.6.3. Measurement Subsequent to Recognition
1.6.4. Derecognition

1.7. Intangible Assets (IAS 38)

1.7.1. Recognition as Expense
1.7.2. Measurement Subsequent to Recognition
1.7.3. Service Life
1.7.4. Intangible Assets with Finite Lifespans
1.7.5. Intangible Assets with Indefinite Lifespans

1.8. Borrowing Costs (INTEREST) (IAS 23)

1.8.1. Borrowing Costs Subject to Capitalization
1.8.2. Commencement of Capitalization
1.8.3. Suspension of Capitalization

1.9. Assets Impairment (IAS 36)

1.9.1. Identifying Potentially Impaired Assets
1.9.2. Recoverable Amount Measurement
1.9.3. Recognition and Measurement of Impairment Loss
1.9.4. Cash-Generating Units
1.9.5. Reversing Impairment Loss

1.10. Operating Segments (IFRS 8)

1.10.1. Basic Principle
1.10.2. Scope
1.10.3. Operating Segments
1.10.4. Reportable Segments

A unique, key, and decisive educational experience to boost your professional development and make the definitive leap”

Teaching Objectives

This program is designed to strengthen management and leadership skills, as well as to develop new competencies and skills that will be essential in the student's professional development. After the program, they will be equipped to make global decisions with an innovative perspective and an international vision. 

One of our fundamental objectives is to help you develop the essential skills to strategically manage your company’s commercial activity”

TECH makes the goals of their students their own goals too.
Working together to achieve them.

The Postgraduate certificate in International Regulations: Financial Statement Introduction qualifies students to:

  1. Identify the applicable regulations for problem resolution related to accounting and International Financial Reporting Standards (IFRS) 
  2. Manage and apply IFRS to different complex operations 
  3. Record transactions and prepare financial statements in accordance with International Financial Reporting Standards 
  4. Recognize differences with U.S. Us/Gaap Standards 

Postgraduate Certificate in International Regulations: Financial Statement Introduction

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Master the International Financial Statement Presentation Standard with the Postgraduate Certificate at TECH Global University. Gain solid knowledge in this key field of finance and expand your professional skills. With our online classes, you can access the training you need from anywhere and take advantage of the benefits of the flexibility and convenience of online learning. In this course, you will explore the principles and international standards that govern the presentation of financial statements, giving you the tools you need to understand and apply these regulations in today's business environment. Our academic program is designed to provide you with comprehensive and up-to-date training, focusing on the practical and theoretical aspects of international standards. The online classes will allow you to access updated and quality content, taught by experts in the field of financial statement presentation. You will be able to learn at your own pace and on your own schedule, without having to compromise your work responsibilities. In addition, you will have the opportunity to interact with professors and classmates through virtual platforms, fostering the exchange of ideas and enriching your academic experience.

 

You will have the opportunity to interact with professors and classmates through virtual platforms, fostering the exchange of ideas and enriching your academic experience.

Get a degree at the best Business School

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The Postgraduate Certificate will provide you with a solid foundation in international accounting principles and standards, enabling you to analyze and evaluate financial information accurately and reliably. You will be able to understand the requirements and guidelines established by international bodies, and apply them effectively in the presentation of financial statements of companies and organizations. This course is ideal for finance professionals, accountants, auditors and anyone interested in expanding their knowledge of international financial statement reporting standards. Obtain your university degree in International Standards and stand out in the financial field, providing a competitive advantage to your professional career. Take advantage of this opportunity for growth and development! Enroll in the Postgraduate Certificate in International Regulations: Financial Statement Introduction at TECH Global University and acquire the necessary knowledge to stand out in the world of international finance.