Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides an overview of other comprehensive income (OCI) in IAS 1, Presentation of Financial Statements and a detailed discussion of the definition and components of OCI.
This course provides participants with an in-depth discussion on other comprehensive income (OCI). The starting point will be the definition of OCI and identification of the components of OCI in IAS 1, Presentation of Financial Statements. This is followed by a discussion of the accounting for each of the components of OCI, which components are reclassified, presentation and disclosure of OCI on Statement of Comprehensive Income. In addition, any current developments are discussed.
Participants will have the opportunity to review a number of examples and exercises. After attending this course, participants will have reviewed the definition and components of OCI.
Topics Include:
- Overview and definition of OCI
- Components of OCI
- Reclassification of components
- Presentation and Disclosure of OCI on Statement of Comprehensive Income
- Current developments
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Key Takeaways
Upon completing this course, you be able to:
- Explain the definition of OCI.
- Identify the components of OCI.
- Explain the accounting for components of OCI.
- Explain reclassification of components OCI.
- Discuss presentation and disclosure of OCI on Statement of Comprehensive Income.
- Identify any current developments.
Who Will Benefit
CPAs interested in understanding the definition and components of other comprehensive income (OCI) including, financial analysts, and board members.
How to Access the Course
This is an online session. This course is available 24 hours a day, 7 days a week. Once registered, you can access the material at any time.
However, you will only have access to the course for 90 days after REGISTRATION.
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Speaker(s)
Elizabeth J. Farrell, FCPA, FCA, is an Adjunct Professor at the Schulich School of Business. In recognition of her excellence in teaching she was selected as the winner of the Seymour Schulich Award for Teaching Excellence in 1999, 2003 and 2009 and nominated for the award in 2004, 2005, 2006, 2011 and 2015. She was selected as the winner of the John Peace Teaching Award in 2002 and 2012. Elizabeth served as assistant coordinator at CPA Ontario's School of Accountancy. She has taught executive development courses for the Schulich School of Business, professional development courses for CPA Ontario and firms. Elizabeth is a co-author of Intermediate Financial Accounting.