The American Business &Technology Academy

Arab Organization forCertified Public Accountants

International

Financial

Reporting

Standards

Expert

International Financial ReportingStandards Expert (IFRSE)®

Following the success of our international FinancialReporting Standards Expert (IFRSE)® accreditationtraining courses that was held during 2006 & 2007 inLebanon, Egypt, Algeria, and Sudan and our CertifiedOperational Risk Executive (CORE)® accreditation trainingcourses that was conducted during 2006 & 2007, underthe Patronage of his Excellency Mr. Walid AlamEldine; President of the banking control commissionin Lebanon.

We are pleased to announce that we shall be conductinga new special accreditation training course forcandidates who desire to acquire the certification ofInternational Financial Reporting Standards Expert(IFRSE)®.

A Nine Days Course Comprehensive Practical Training Linking theory with practice

This day course provides delegates with the information needed to understand and apply the significant revisionto IFRS 7 and IAS 27.The course day includes techniques on financial instruments (Disclosures) and Consolidated and separatefinancial statements which enables the participant to review all major techniques of IFRS 7 and IAS 27 inaddition to examples and case studies.

In this day the instructor will cover the IAS 32 which help delegates to understand principles for presentingfinancial instruments as liabilities or equity and for offsetting financial assets and financial liabilitiesIn addition to IAS 39 which cover the principles for recognizing and measuring financial assets and financialliabilities. Delegates will gain a comprehensive understanding of the underlying concepts and accounting requirementsof financial instruments. This practical course is useful to help delegates appreciate how these rules are appliedand how they affect their business.

This day course focuses on Intangible Assets (IAS 38) Borrowing Costs (IAS23) Interim Financial Reporting (IAS34) and Segment Reporting (IAS 14).The course day provides coverage of the above standards which leeds the participant to become familiar withthose standards.At the end of the day the instructor will provide the participant with examples and solve several case studies.

DDaayy 11::IAS 1: Presentation on financial statementsIAS 2: InventoriesIAS 37: Provisions, Contingent Liabilities and Contingent Assets

Day one will focus on all significant of IAS 1, IAS 2 and IAS 37 requirements with detailed explanations,examples and exercises presented by an expert instructor.The programme includes case studies that provide the delegates with the detailed explanation of the standards.

DDaayy 22:: IAS 16: Property, Plant, and EquipmentIAS 7: Cash Flow StatementIFRS 3: Business Combinations

This day course provides review of the IAS 16, IAS 7 and the major technical requirements of IFRS 3.The course includes, case studies, examples, covering all the requirements of IAS 16 and IAS 7 and IFRS 3.Case study : The delegate groups will solve the examples provided by lecturers and then work to match themodel solutions.

DDaayy 33::IAS 38: Intangible AssetsIAS23: Borrowing CostsIAS 34: Interim Financial ReportingIAS 14: Segment Reporting

DDaayy 44::IFRS 7: Financial instruments: DisclosuresIAS 27: Consolidated and Separate Financial Statements

DDaayy 55:: IAS 32: Financial Instruments: Presentation

IAS 39: Financial Instruments: Recognition and Measurement

In this day course participants will get the knowledge on all aspects related to IAS 12, IAS 40 and IAS 24.Delegates will understand the major contents of these standards and will benefit from practical exercises andgroup discussions focusing on these standards.

DDaayy 66::IAS 12: Income TaxIAS 40: Investment PropertyIAS 24: Related party Disclosures

DDaayy 77::IFRS 1: First-time Adoption of International Financial Reporting StandardsIAS 8: Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 18: RevenueIFRS 5: Non-current Assets Held for Sale and Discontinued Operations IAS 11: Construction Contracts

On that day, the participant will be fully provided with an overview about the content of each of the IRFSstandards 1 and 5 in addition to the IAS 8, 11 and 18. As well, at that day participants will be provided with case studies that will be presented and discussed.

DDaayy 88::IAS 36: Impairment of assetsIAS 10: Events after the balance sheet dateIFRS 4: Insurance contracts IAS 21: The Effects of Changes in Foreign Exchange RateIAS 41: AgricultureIAS 29: Financial Reporting in Hyperinflationary EconomiesIAS 17: Leases

This day will explore the accounting and disclosure requirements for IAS 10, IAS 17, IAS 21, IAS 29, IAS 36,IAS 41 and IFRS 4Discussion and practical examples include the above standards using comprehensive data supplied.The delegated will solve through groups exercises and case studies provided by lectures.

DDaayy 99::IAS 28: Investments in AssociatesIAS 31: Interests in Joint VentureIFRS 6: Exploration for and Evaluation of Mineral Resources IAS 33: Earnings Per Share IAS 19: Employee BenefitsIAS 26: Accounting and Reporting by Retirement Benefit PlansIFRS 2: Share-Based Payment

Day nine provides a comprehensive understandingof the Exploration for and Evaluation of MineralResources (IFRS 6) the theory and application ofShare Based Payment (IFRS2).In addition to assure the comprehension ofstandards IAS 28, IAS 31, IAS33, IAS 19 and IAS26.Delegates would benefit also from the exercisesand case studies at the end of the comprehensiveday work.

The attendance, participation in solving case studies and the exam,which will be organized on day ten, will be used to assess whetherthe trainees have fulfilled the “IFRSE”® accreditation requirement.

The (IFRSE)® certification attests to the fact that an individual has successfully completed the course and iscompetent to apply International Financial Reporting Standards and its comprehension in his business.Cases are based around information and techniques that can be learned and applied in the trainees’ practicallife Linking theory with practice.

The course is case studies driven supported by expert lecturers; this allows delegates to put into practicethe theories presented to them and ensures the maximum delegate involvement. Some evening work may berequired to complete practical examples. At all stages of the course “Model” answers are supplied so thateach delegate is brought up to a common level of achievement at all points in the course-work.

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(IFRSE)®

(IFRSE)®

(CORE)®

(IFRSE)®

The American Business &Technology Academy

Arab Organization forCertified Public Accountants

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(IFRSE)®

(IFRSE)®

Registration Fees

No. of Participants Cost Total in US$

Training Fee: 1500

Exam Fee: 250

( A 10% discount is available on the second and third participants from the same company)

Payment details:Please send your payment through a draft check or wire transfer to:

Account name: General Union of Chambers of commerce, Industry and Agriculture for Arab Countries

Account no. : 0332 – 312544 – 810-0

Bank : Arab Bank / Beirut / Lebanon

Address : Ras Beirut Branch

Swift No. : ARABBANJ LBBX

OR

Account name: Grant Thornton

Account no. : 14577 – 2810

Bank : Jammal Trust Bank

Address : Hamra

Swift No. : JTBKLBBE

REGISTRATION FORM

To book your seat for “International Financial Reporting Standards Experts” (IFRSE) accreditation training course,

Please complete the registration form and fax it to (00961 - 1 - 743859 / 826028)

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Delegate 2

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Delegate 3

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