Duration: 2 Days
The programme answers questions such as:
1. What are the recent and likely futures changes relating to IFRS?
2. How do the new requirements differ from current rules?
3. What are the financial statement and performance reporting implications?
Course Summary
Topics to be covered are finalized in the run-up to the course in order to be as current as possible.
Course Benefits
- Build on existing knowledge and be ready for compliance with the changing world of IFRS
- Understand the plethora of recent changes to IFRS requirements
- Learn to apply the latest developments, including those affecting first-time adoption of IFRS
- Network and interact with other experienced IFRS practitioners
Teaching Method
- Live group instruction
- Description and explanation of changes in IFRS, including implementation requirements and transitional rules
- All participants receive a copies of the presentation slides and other course materials
Course Summary
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Topics include:
- IFRIC 12 Service Concession Arrangements
- IFRS 8 Operating Segments
- Amendment to IAS 23 Borrowing Costs
- IFRIC 13 Customer Loyalty Programmes
- IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- Revised IAS 1 Presentation of Financial Statements – comprehensive income
- Revised IFRS 3 Business Combinations
- Revised IAS 27 Consolidated and Separate Financial Statements
- Consequential amendments to IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures
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- Amendment to IAS 32 Financial Instruments: Presentation, relating to puttable instruments and obligations arising on liquidation
- Annual Improvements Project for 2007 - Amendments to 20 IFRSs
- Amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 Separate and Consolidated Financial Statements, relating to cost of an investment on first-time adoption
- IFRIC 15: Agreements for the Construction of Real Estate
- IFRIC 16: Hedges of a Net Investment in a Foreign Operation
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