CERTIFICATION（證書）
Certification of Completion of Training Course: New & Revised IFRSs Applicable by Shanghai University of Finance &Economics to be issued.

（課程簡介）The IASB (International Accounting Standards Board), the body responsible for setting international financial reporting standards, had
set a moratorium on new standards or major modifications and changes to existing standards from 2005. This limitation was intended
to give companies and other stakeholders breathing space to implement IFRS in their organisations and countries.
However, this moratorium is coming to an end at the end of 2008, and from 1 January 2009, there will be a series of new standards
and changes coming into effect, some wide-ranging, some applicable to the selected few.

COURSE CONTENT（課程內(nèi)容）：
New & Revised IFRSs
IFRS 8 Operating Segments
IAS 23 revised - Borrowing Costs
IAS 1 revised - Presentation of Financial State
ments
Amendment to IFRS 2: Vesting Condition &
Cancellations
Amendments to IAS 32 & IAS 1: Puttable
Instruments
Amendments to IFRS 1&IAS 27: Cost of an
Investment
Annual Improvements
IFRS 3 & IAS 27 revised – Business Combination
Phase II
Updated Standards due soon
IFRICs applying for the first time in 2009
IFRS Refresher
First Time Adoption
IFRS 1 First time adoption of IFRS
Reporting financial performance
IAS 1 Presentation of financial statements
IAS 8 Accounting policies, changes in accounting
estimates & errors
IAS 10 Events after the balance sheet date
IFRS 5 Disposal of assets & discontinued operations
IAS 18 Revenue recognition
IAS 11 Construction contracts
IAS 14 Segmental reporting
IFRS 2 Share based payments
IAS 24 Related party disclosures
IAS 33 Earnings per share
IAS 7 Cash flow statements
IAS 34 Interim financial reporting
Assets
IAS 16 Property, plant & equipment
IAS 40 Investment properties
IAS 38 Intangible assets
IAS 23 Borrowing costs
IAS 20 Government grants
IAS 17 Leases
IAS 36 Impairment of assets
IAS 2 Inventories
Liabilities
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 37 Provisions, contingent liabilities & contingent
assets
Group issues
IAS 27 Consolidated & separate financial statements
IFRS 3 Business combinations
IAS 28 Investments in associates
IAS 31 Investments in joint ventures
IAS 21 Foreign exchange
IAS 29 Hyperinflationary economies
Financial Instruments
IAS 32 & 39 Financial instruments