CPE Self-Study

IFRS Certificate Program
NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 41.5

The IFRS Certificate Program includes a comprehensive, integrated curriculum of 25 online self-study courses. Developed by subject matter experts from around the world, this scenario-based series of courses use multimedia elements such as audio, video and interactive exercises and case studies to guide you through the concepts under each area of IFRS.

Clearly understand IFRS accounting for the following:

  • Obtain a basic proficiency in International Financial Reporting Standards (IFRS) necessary in a global environment
  • Acquire a broad overview of key IFRS definitions and concepts
  • Be introduced to the fundamental application of IFRS across a range of accounting topics

IFRS Essentials - GAAP Comparison/ IFRS Essentials with GAAP Comparison: Building a Solid Foundation
Author/Moderator: J. Russell Madray, CPA, CIA, CMA, CFM
NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: 20.5

This course prepares accountants for upcoming changes, and will solidify your knowledge of the similarities and differences between IFRS and U.S. GAAP. This course begins with the background and framework of IFRS then covers how to apply specific IFRS standards to financial statements.



  • IFRS Background and Framework
  • IFRS for Specific Financial Statement Line Items
  • IFRS and U.S. GAAP Similarities and Differences
  • First Time Adoption of IFRS
  • IFRS for Small and Medium Sized Entities

Learning Objectives: 

This course will show you how to identify the differences between IFRS and U.S. GAAP, apply IFRS standards to financial statements, and prepare related financial statement disclosures.

International Versus U.S. Accounting: What in the World is the Difference?
Author: Frederick Niswander, CPA, Ph.D. and Teresa L. Conover, CPA, Ph.D
Video Moderator: Rama Ramamurthy, CPA
NASBA Field of Study: Accounting
Level: Basic

Recommended CPE Credit: On-Demand Series – 10; DVD/Manual-10; Text-8
With the fast pace of the convergence project, understanding the differences between IFRS and U.S. GAAP is becoming more important for businesses of all sizes. This course outlines the major differences between IFRS and U.S. GAAP.  



  • Recognize the significant differences and similarities between U.S. GAAP and IFRS
  • Analyze financial statements prepared in accordance with IFRS
  • Standardize reporting in an international environment

AICPA's premier online library offers over 900 courses (over 1,200 hours) of CPE. Find courses on IFRS and convergence with US GAAP.