Expenditure has a significant impact on an organisation’s financial success, often accounting for half of its overall profitability. As an accountant, it’s crucial to have a handle on its position in the financial statements. But this can be a difficult area.

This course explores the key IFRS Accounting Standards that affect expenditure-related reporting, including IAS 12, IAS 19, IAS 37, IFRS 2, and IAS 23. You’ll examine how to account for current and deferred tax, deal with employee benefits and pension obligations, and assess provisions, contingent liabilities, and contingent assets under uncertain future conditions. The course also covers share-based payments and borrowing costs, helping you understand the practical accounting implications and disclosure requirements associated with each area.

You’ll come away with a clearer understanding of how these standards operate in practice and where the most common challenges arise. This course will give you greater confidence in applying judgement, interpreting IFRS requirements, and preparing compliant financial statements. Equip yourself to deal with complex expenditure-related issues accurately and strengthen your ability to support sound financial reporting decisions.