IFRS Essentials Course

For essential understanding of the most important areas within IFRS

The IFRS Essentials course is a two-day course that aims to provide participants an essential understanding of the most important and used standards of IFRS. Main principles are explained and their application interactively discussed through real live examples presented by practice-experienced experts.

12 and 13 May 2020 | Sint Michielsgestel

The International Financial Reporting Standards (IFRS) is currently the global financial reporting language spoken all over the world. For financial professionals it is essential to understand this business reporting language, its main principles, key areas of application, areas of significant judgement and critical estimates.

Course objectives

What are the benefits from following the IFRS Essentials Course?

  • A basic understanding of the financial reporting infrastructure
  • A basic understanding of Conceptual Framework underpinning the standards
  • An essential insight in the most important standards and their main areas of application
  • A basic understanding of the main differences with Dutch GAAP
  • A very pleasant way to meet the top IFRS experts of Deloitte

Target group

This course is specially developed for finance professionals that have a need to refresh and/or build their knowledge of IFRS given developments in their personal career and/or company. Relevant target group:

  • Finance directors and controllers
  • Group controllers and reporting policy managers
  • Chief Financial Officers and members of audit committees
  • Business controllers and internal auditors


Day 1

  • Introduction to IFRS including Conceptual Framework
  • Intangible assets (IAS 38)
  • Impairment of assets (IAS 36)
  • Provisions (IAS 37)
  • Business combinations (IFRS 3)
  • Employee benefits (IAS 19)
  • Non-current assets held for sale & discontinued operations

Day 2

  • Financial instruments (IFRS 9)
  • Revenue recognition (IFRS 15)
  • Leases (IFRS 16)
  • Consolidation, subsidaries, joint arrangements & associates (IFRS 10, 11 & IAS 28)
  • Recap some differences IFRS and NL GAAP


The costs for the course are € 1,895 excluding VAT. These costs include: stay-over, lunches, dinner, coffee & tea and online course material.

A price of € 1,645 excluding VAT applies to every second person from the same organization.

The stay-over can be booked up to one week before the start of the course. If you register later, please contact the Deloitte Academy.

Date & Location

12 and 13 May 2020
De Ruwenberg te Sint-Michielsgestel

Day 1: 10.00 - 19.00 hours, including dinner
Day 2: 09.00 - 17.30 hours


We can also tailor the IFRS Essentials course specifically for one target group, in addition we can offer the course as an in-house.


'Good course with practical cases'

'Well prepared and tailor-made for our company'

Permanent Education

Deloitte Academy is accredited by the NBA PE institution and has the NRTO label. This course qualifies for 14 PE hours. You can also register your PE-hours at the NOB or VRC.

For more information about our accreditation, we refer you to our Permanent Education page.



Until four weeks before the start of the course you may cancel your participation by email free of charge, or you may propose to attend on another date. Should you cancel within four weeks before the start of the course you will have to pay the full course fee.

In the event of insufficient participants we reserve the right to cancel the course at any time or move the date of the event. If so, you will be informed in due time.


Ralph ter Hoeven

Ralph ter Hoeven


Ralph ter Hoeven (1962) is partner within the Deloitte Member Firm (Deloitte Accountants BV) where he chairs the IFRS Center of Excellence Rotterdam. Within Deloitte Accountants BV he is also part of ... More

Dingeman Manschot

Dingeman Manschot


Expert in financial reporting (IFRS and Dutch GAAP). Dingeman is a member of the Dutch Accounting Standards Board (www.rjnet.nl). He also lectures post-graduate accounting courses at the Erasmus Unive... More