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IFRS Learning Suite

Upcoming seminars in October 2020

Upcoming seminars in October 2020

 Presentation requirements and disclosures in financial statements

Presentation Requirements and Disclosures in Financial Statements

29 October 2020

In this IFRS Series session we shall be describing the presentation and disclosure requirements emanating from a number of different standards which specifically deal with how the main elements in the financial statements are to be presented and the level and extent of information required to be disclosed. These standards include:

  • IAS 1 Presentation of Financial Statements
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events after the Reporting Period
  • IAS 24 Related Party Disclosures
  • IAS 33 Earnings per Share
  • IAS 34 Interim Financial Reporting
  • IFRS 8 Operating Segments
The 5 Steps to Revenue Recognition

The 5 Steps to Revenue Recognition

26 November 2020

IFRS 15 Revenue from Contracts with Customers introduced the new five step model for revenue recognition and the standard brings with it new areas where key new estimates and judgements are required.

In this IFRS Series session we shall be discussing the provisions of this revenue standard, answering questions such as what is a performance obligation and how to identify it, how to determine the transaction price and whether revenue shall be recognised at a point in time or over a period of time.

Financial Instruments for the Non-Financial Sector

Financial Instruments for the Non-Financial Sector

10 December 2020

In this session of the IFRS Series, we shall be describing the criteria for classification and measurement bases of financial instruments, delving into the expected credit loss model and approaches adopted to calculate such impairment provisions in practice, and discussing the disclosure requirements emanating from IFRS 7 Financial Instrument Disclosures.

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