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Finance and Accounting
·Offline
IFRS and IAS Full Course
What you'll gain
- ✓ Accounting Standards
- ✓ Financial Reporting Standards
- ✓ Financial Instruments
- ✓ Income Taxes
✓ Free consultation · Certificate on completion · Practical learning
Duration
2 months
Format
Offline
Level
Advanced
Starts
Oct 26, 2026
Certificate
On completion
Lessons
18 lessons
Schedule
- Monday · 19:00–21:30
- Friday · 19:00–21:30
Admission to the course is based on an interview.
The BDG ecosystem
More than a course
At BDG, learning continues beyond lessons. You get access to guidance, community, events, spaces, and resources that support your professional growth.
Personal Branding
Learn how to present your skills, build professional visibility, and create a stronger personal brand in your field.
Free Webinars & Seminars
Join free webinars, seminars, and open sessions every month to keep learning, meet experts, and discover new opportunities.
Big Community
Become part of a large professional community of students, graduates, trainers, and industry specialists.
Coworking Spaces
Use BDG spaces for learning, networking, teamwork, and focused work when you need the right environment to grow.
Library
Access useful books, materials, guides, and learning resources selected to support your development.
Who can you become?
The course is designed for accountants and professionals involved in financial reporting. Today, the ability to prepare financial statements is not only a requirement but also a competitive advantage for any accountant or reporting specialist.
This course will help participants develop a structured understanding of the logic behind IFRS application, learn how to translate theoretical requirements into practical actions, enhance analytical thinking and professional judgment in financial reporting, and confidently navigate standard-driven situations—whether in accounting, audit, or consulting.
The course also serves as a platform for building professional connections, exchanging experience, and confidently advancing in the field as a modern specialist aligned with international standards.
Who is this course for
-
✓
Practicing and experienced accountants
who want to update or expand their professional knowledge within the scope of International Financial Reporting Standards (IFRS)
-
✓
Professionals involved in the preparation of financial statements
who aim to enhance their work based on IFRS requirements
-
✓
Specialists with basic knowledge of IFRS
who seek to deepen their theoretical and practical understanding (e.g., those with 1–2 years of experience in accounting or finance, or individuals with academic training in the field) (edited)
What you will learn
- ✓Accounting Standards
- ✓Financial Reporting Standards
- ✓Financial Instruments
- ✓Income Taxes
- ✓Investment Property
- ✓Financial Statements
Program
Conceptual Framework
- Objective and scope
- Elements of financial statements, recognition criteria, measurement bases
- Fundamental principles for the preparation of financial statements
IAS 1: Presentation of Financial Statements
- Objective and scope
- Complete set of financial statements
IAS 34: Interim Financial Reporting
- Objective and scope
- Form and content of interim financial statements
- Significant events and transactions
- Recognition and measurement
- Disclosures
IAS 8
- Objective, scope, definitions
- Accounting policies and application, changes in accounting policies
- Changes in accounting estimates
- Correction of errors
- Disclosures
IAS 10
- Objective, scope, definitions
- Recognition and measurement
- Adjusting and non-adjusting events after the reporting period
- Going concern
- Disclosures
IAS 37
- Objective, scope, definitions
- Provisions: recognition and measurement
- Contingent assets and liabilities
- Onerous contracts, restructuring
- Disclosures
IAS 2
- Objective, scope, definitions
- Initial recognition and measurement of inventories
- Subsequent measurement
- Disclosures
- Objective, scope, definitions
- Initial recognition and measurement of property, plant, and equipment
- Subsequent expenditures and measurement
- Depreciation: period, method
- Derecognition
- Disclosures
- Objective, scope, definitions
- Initial recognition and measurement of intangible assets
- Internally generated intangible assets
- Useful life, amortization period and method
- Derecognition
- Disclosures
- Objective, scope, definitions
- Identifying assets that may be impaired
- Measurement of recoverable amount, value in use
- Recognition and measurement of impairment loss
- Cash-generating units, impairment of CGUs
- Reversal of impairment loss
- Disclosures
IAS 40
- Objective, scope, definitions
- Classification as investment or owner-occupied property, recognition and measurement
- Reclassifications, disposals, derecognition
- Disclosures
IAS 23
- Objective, scope, definitions
- Recognition of borrowing costs eligible for capitalization
- Commencement, suspension, and cessation of capitalization
- Disclosures
- Objective, scope, definitions
- Recognition and measurement (5-step model)
- Contract modifications
- Sale with right of return
- Contract costs
- Disclosures
- Objective, scope, definitions
- Identification of lease, lease term, recognition and measurement
- Finance leases: recognition and measurement
- Lease modifications
- Operating leases: recognition and measurement
- Sale and leaseback transactions
- Disclosures
- Objective, scope, definitions
- Recognition, measurement, subsequent measurement and derecognition of financial assets
- Recognition, measurement, subsequent measurement and derecognition of financial liabilities
- Classification and reclassification of financial assets and liabilities
- Recognition and measurement of expected credit losses
IAS 32
- Objective, presentation principles
- Offsetting financial assets and liabilities
- Compound financial instruments
IFRS 7
- Qualitative and quantitative disclosures
- Objective, scope, definitions
- Tax base, deferred taxes – deferred tax liabilities and deferred tax assets, recognition and measurement
- Recognition of current and deferred taxes
- Presentation and disclosures
IFRS 5
- Objective, scope
- Classification of non-current assets (or disposal groups) as held for sale
- Measurement of non-current assets (or disposal groups) held for sale
- Changes in the sale plan
- Presentation and disclosures
IAS 20
- Scope and definitions
- Government grants related to assets and income, non-monetary government grants
- Repayment of grants
- Government assistance
- Disclosures
- Objective, scope, definitions
- Cash and cash equivalents
- Presentation of cash flows by operating, investing, and financing activities
- Specific line items and other disclosures
- Foreign currency cash flows
- Non-cash transactions
IFRS 10
- Objective, scope, definitions
- Control
- Accounting requirements
IAS 27
- Objective, scope, definitions
- Preparation of separate financial statements
- Disclosures
IFRS 3
- Objective, scope, definitions
- Identifying a business combination, acquisition method
- Recognition and measurement of identifiable assets, liabilities, and non-controlling interests
- Goodwill or gain from bargain purchase: recognition and measurement
- Step acquisitions
- Disclosures
- Objective, scope, definitions
- Significant influence
- Equity method: application and discontinuation
- Classification as "held for sale"
- Procedures under the equity method
- Impairment losses
Ready to join this course?
Secure your place and take the next step in your professional growth.
Your trainer
Sona Yamukyan
Financial and Tax Reporting Manager
Sona began her professional journey as an accountant and later became a member of the Chamber of Auditors and Certified Accountants of Armenia. She has built her career at EasyPay,...
Frequently asked questions
Each course is labelled beginner, intermediate or advanced. If you are unsure, book a free consultation and we will help you choose.
Flexible payment options are available for most programs. Contact us to discuss the right plan for you.
We mostly hold trainings with a Project Based Learning approach. Thanks to this approach, the students gain practical knowledge and develop their proficiency in the most efficient way.
After each training the students pass exams. Thus, both students and trainers have the opportunity to clearly assess the effectiveness of the training. Based on the results of the exams the students get certificates.
Upon completion of the training we give certificates to our students. Moreover, those whose performance is above 80% receive certificates of excellence.
We have developed a partner network that includes current best employers. In cooperation with them we do our best to assist our students in finding jobs. This network also helps us to organise internships for our students after the trainings.
Payment for the courses is made after the first lesson until the second lesson, in cash or by transfer. Payment for each stage is made for a fixed amount of 8 lessons.
Our courses are held in 2 main formats: online and offline. We believe that maintaining the format is very important for the effectiveness of the course.
BDG classrooms are technically equipped, and if necessary, we also provide students with laptops.
There is a break during each course, during which you can have a coffee and tea break.
HR consulting is carried out with our Career Development Specialist. With him, you can discuss your CVs, make corrections and finalize them, ready to apply for jobs.
All course materials, including recordings, books provided by trainers and other educational materials, are constantly available to our students during the course.
Individual courses are not currently designed, based on market needs and demands. During group courses, participants are also actively involved in teamwork, develop their communication skills, and learn to work in a team.
There is no age limit as such, as we value the spread of education to all age groups. It is especially important for us that people who already have experience and knowledge and want to acquire a new profession also go into a new educational direction.
Admission to each course is carried out through an interview or a test, or both at the same time. The choice of admission method depends on the requirements and specifics of the course.
We provide technical support to all our students related to the operational work of computers, as well as technical issues. The support is provided by our employee within the framework of the course.
Our team is in constant contact with students to provide the information you need, if necessary.
Certificates
Certificates you can receive
Depending on the course format and results, students can receive one of BDG's certificate types.
- ✓ Verified BDG certificate
- ✓ QR / signature-ready format
- ✓ Armenian & English certificate design
Co-branded
Participation
For students who actively participate in the course learning process.
For active participationCompletion
For students who complete the course requirements and finish the program.
For successful completionExcellence
For students who complete the course with outstanding results and strong performance.
With distinctionHR Drone
A co-branded certificate for selected HR and partner-certified programs.
Co-brandedFinance and Accounting
Ready to start IFRS and IAS Full Course?
Book a free consultation and reserve your place in the next cohort.
69,000 AMD
/ month
2 months · Starts — Oct 26, 2026
23% booked
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