IFRS Learning Suite

By the end of this session participants would be knowledgeable on what constitutes a financial liability and what disclosures are required in the financial statements to enable users to understand the nature, timing and amount of a financial liability.

The session will deal with the recognition and measurement of equity- and cash-settled share-based payments and their financial reporting implications in an entity’s financial statements, and will discuss the accounting for the most common forms of employee benefits.

Besides obtaining a thorough understanding of fair value measurement under IFRS, participants of this session will gain a deep understanding of the impact of fair value measurement and disclosure requirements on the financial statements of financial and non-financial entities. Participants will also learn how to approach fair value in practice in a principled and structured manner through multiple mini case studies.