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IFRSs Update and Application Briefing

IFRSs Update and Application Briefing

  • €60.00


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IFRSs Update and Application Briefing

Objective:

The objective of this seminar is to practically explain to professionals the changes/amendments in IFRSs that are currently applicable to the preparation of financial statements of various company’s and interpret their significance. Additionally, during the seminar illustrative FS will be used in order for the practically demonstrate the effect of the application of the amended standards.


Course Outline:

Section 1:

  • IFRS 15: A practical application of the revised measurement and recognition of ECLs.  Description of revised disclosures in the FS and the restatemetns of opening balances

Section 2:

  • IFRS 16: Leases – Identifying a lease, understanding the classification of leases.
  • Accounting and measurement for leases for both the lessors and the lessee.
  • IFRS 09: Financial instruments, a briefing on the calculation on ECLs and their disclosure in the FS.


Participants’ Profile

Accountants and auditors employed in accountancy and audit firms who are involved in the preparation and review of audit engagements of various size and complexity.


Course Summary:

Delivery Method: Online Pre-Recorded Video 

Length: 2 hours (2 CPD Credits)

Lecturer: Margarita Kouloumbri

    

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Tags: IFRSs Update and Application Briefing