THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(established under the Accountant Act, Laws of Kenya)
IAS 8, IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
Venue: Online Video
About Course
- This online course is designed to speak to preparers and users of financial statements across the board from public sector under IPSAS 3 to those under the full IFRS framework as per IAS 8 and those subscribing to the IFRS for SMES under section 10 of IFRS for SMES
- This online course provides a comprehensive coverage of accounting concepts, changes in accounting estimates and errors.
- The training moves progressively from definitions to selection of accounting policies and accounting treatment of changes in accounting policies and estimates as well as treatment of errors
Course Objectives
This course will equip participants with the knowledge and practical skills necessary to:
- Identify and craft accounting policies for their respective organizations
- Account for changes in accounting policies
- Account for changes in accounting estimates
- Correct prior period errors
- Provide requisite disclosures for accounting policies changes in accounting estimates and errors
Course Outcomes
- Define and distinguish accounting policies from accounting estimates
- Explain the criteria for selection of accounting policies
- Apply the prescribed treatment for changes in accounting policies
- Apply the prescribed treatment for changes in accounting estimates
- Apply the prescribed treatment for errors
- Determine the disclosures necessary for accounting policies, changes in accounting policies and errors
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 3 CPD Units upon successfully completion of the video
FINANCIAL COMMITMENT:
The online Video charges are Kshs. 3,500.
Charges for the online video will cater for online video access fees, learning materials, and e-certificates of attendance
ONLINE BOOKING:
Registration: Delegates are reminded to note that online booking for video is mandatory on https://www.icpak.com/event-registration/
Access the course at https://icpak.bafunde.com/courses/
NATIONAL INDUSTRIAL TRAINING AUTHORITY (NITA) REIMBURSEMENT:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)
Further requests can be channeled to us via telephone calls on +254 733 856 262/ 727 531006 or via email to onlinelearning@icpak.com
We encourage members to regularly visit our website https://www.icpak.com/event-registration/ for updates.