“Exploring mandatory changes in 2013 and many forthcoming developments in 2014 and beyond”
Hotel Venue: Novotel Kuala Lumpur City Centre, Malaysia
Event Dates: 22-24 September 2014
This three-day course is essential for anyone who is involved in financial reporting or the interpretation of financial statements under IFRS. It reviews key standards under IFRS with a focus on recently changed or changing IFRS’s and IFRIC’s. The course takes a comprehensive look at the recent developments, the impact they may have, the judgements required and how to implement them.
BRIEF OVERVIEW: 2013 saw the mandatory application of several important new standards, and amendments to many others, including reporting other comprehensive income, post-employment benefit plans, accounting for controlled entities, joint arrangements and fair value measurement and disclosure. The IASB has also been active developing its responses to the financial crisis and is close to finalising the remaining parts of IFRS 9. During 2014 we have already seen the release of two brand new IFRSs, IFRS 14 on Regulatory Deferral Accounts (of primary interest to first time adopters) and the long-awaited publication of IFRS 15 on Revenue From Contracts With Customers. IFRS 15 will replace both IAS 18 and IAS 11 and while it is not mandatory until 2017 it will be applied retrospectively and companies with complex revenue arrangements need to understand and plan for the impact it may have on the timing and measurement of revenue in the run up to the mandatory application date.
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Eugene Azucena | Senior Marketing Manager – TELECOMS, FINANCE & Strategic Management
did: +65 6557 9185 | fax: +65 6557 9188 | email: firstname.lastname@example.org