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International Financial Reporting Standards for the Real Property Appraiser Education Schedule (PDF)
Education Catalog (PDF)
Some AI educational programs may not be approved in every state.
Students should check state approvals prior to registering for any Appraisal Institute program.

ClassroomOn-Demand Online EducationLive Online (Synchronous)

Throughout the world, accounting standards setters are working more closely than ever on investor transparency and protection projects. Use of fair value in accounting is growing in many parts of the world, including certain segments of the property market in the United States. Use of fair value as a standard is likely to provide many opportunities for commercial real estate appraisers because the opinions of third party specialists are often obtained to enhance the credibility and auditability of financial statements.

This practical course will help valuation professionals understand the relevant parts of the International Financial Reporting Standards that affect the valuation profession, including the use of common standards, terminology, and definitions. By working through international case studies, participants will learn the procedures for conducting fair valuation of fixed assets for financial reporting and how to conduct a test for asset impairment.

Upon completion of the course, participants should be able to:

    • Understand international financial reporting and the basis for commonly prepared financial statements.
    • Understand the relevant parts of IFRS that affect the valuation profession, including the use of common standards, terminology, and definitions.
    • Learn the procedures for conducting fair valuation of fixed assets for financial reporting.
    • Learn the procedures for how to conduct a test for asset impairment.
    • Address problematic issues in working within IFRS.
    • Apply knowledge using international case studies.

Note. This course is in the International Valuation of Fixed Assets Professional Development Program. For a list of FAQs, which includes information regarding the courses you'll need to successfully complete the program, click here.

Program Overview
• Table of Contents and Overview (PDF)
• Schedule (PDF)


Ordering Information
To order books and other materials go to
our store

Tuition
Please contact the sponsoring chapter for information on fees applicable to chapter programs.

Required
A financial calculator is required. The accepted model used in the course is the HP-12C. Note. Cellular phones, tablets, iPads, and other devices that connect to the Internet are NOT permitted during the exam.

Hours
15 (includes 2-hour exam) To receive credit, participants must attend 100% of the program.

AI CE Credit for Designated Members, Candidates for Designation, and Practicing Affiliates
• Attend Only = 140 points
• Attend and Pass= 200 points

Prerequisites

None.


Who Should Enroll
All valuation professionals in the United States and around the world that do or wish to do valuation of fixed assets for the purpose of financial reporting in compliance with IFRS; anyone seeking continuing education hours: members, financial analysts, accountants, auditors, etc

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Class Schedule & Locations


AI Past President Leslie Sellers, MAI, SRA, talks about the importance of valuation for financial reporting:





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