By the end of this course, learners will be able to interpret IFRS principles, apply major IFRS standards, analyze complex transactions, and prepare compliant financial disclosures across a wide range of reporting scenarios.

Analyze and Apply IFRS Standards in Financial Reporting

Recommended experience
What you'll learn
Interpret the IFRS Conceptual Framework and key reporting standards.
Apply major IFRS standards to complex business transactions.
Prepare compliant financial disclosures under IFRS requirements.
Details to know

Add to your LinkedIn profile
February 2026
39 assignments
See how employees at top companies are mastering in-demand skills

There are 10 modules in this course
This module introduces the IFRS framework, its global relevance, and the principles governing first-time adoption, enabling learners to understand the conceptual foundations of IFRS-based financial reporting.
What's included
9 videos4 assignments
This module examines the accounting, measurement, and disclosure requirements for share-based payment transactions under IFRS 2, including equity-settled and cash-settled arrangements.
What's included
6 videos4 assignments
This module focuses on accounting for business combinations using the acquisition method, including goodwill, non-controlling interests, and post-acquisition disclosures.
What's included
8 videos4 assignments
This module explores the interim accounting framework for insurance contracts under IFRS 4, emphasizing risk assessment, measurement practices, and disclosure requirements.
What's included
7 videos4 assignments
This module covers the classification, measurement, presentation, and disclosure of non-current assets and disposal groups held for sale and discontinued operations.
What's included
7 videos4 assignments
This module addresses accounting treatments for mineral and extractive resources, focusing on capitalization, depreciation, impairment, and disclosure practices.
What's included
8 videos4 assignments
This module examines qualitative and quantitative disclosure requirements for financial instruments, with emphasis on risk exposure, valuation, and transparency.
What's included
5 videos3 assignments
This module explains segment identification, measurement, and disclosure using the management approach mandated by IFRS 8.
What's included
9 videos4 assignments
This module focuses on consolidation principles under IFRS 10 and accounting for joint arrangements under IFRS 11, emphasizing control, joint control, and reporting implications.
What's included
9 videos4 assignments
This module integrates IFRS disclosure standards, fair value measurement principles, and regulatory deferral account accounting to enhance financial statement transparency.
What's included
21 videos4 assignments
Why people choose Coursera for their career

Felipe M.

Jennifer J.

Larry W.

Chaitanya A.

Open new doors with Coursera Plus
Unlimited access to 10,000+ world-class courses, hands-on projects, and job-ready certificate programs - all included in your subscription
Advance your career with an online degree
Earn a degree from world-class universities - 100% online
Join over 3,400 global companies that choose Coursera for Business
Upskill your employees to excel in the digital economy
Frequently asked questions
To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.
When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.
Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.
More questions
Financial aid available,


