PPT-IFRS

Author : celsa-spraggs | Published Date : 2017-12-08

Taxonomy 2014 Wladek Krawiec IT Project Manager IFRS Taxonomy 201 4 IFRS Foundation 30 Cannon Street London EC4M 6XH UK wwwifrsorg May 2014 Agenda The

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IFRS: Transcript


Taxonomy 2014 Wladek Krawiec IT Project Manager IFRS Taxonomy 201 4 IFRS Foundation 30 Cannon Street London EC4M 6XH UK wwwifrsorg May 2014 Agenda The IFRS Taxonomy. Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation brPage 5br Copyrig IFRS Interpretations Committee Work In Progress Outstanding issues list This paper has been prepared by the technical staff of the IFRS Foundation for discussion at a public meeting of the IFRS Int IFRS Developments Investment entities the plot thickens What you need to know The following are tentative decisions made by the IASB at the May and June An entity is no longer required to meet ey.com/IFRS Issue 105 / April 201 5 IFRS The ITG discusses IFRS 9 impairment implementation issues What you need to know  At i t s meeting held in April 2015, the ITG discussed a number o Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. GAAP “Capital Lease” Criteria. To be classified as a capital lease GAAP states that the lease must be non-cancelable and meet one of the following:. Transfers ownership. Bargain purchase option. Lease term is . IFRS Developments IASB and FASB decide to make more changes to their new revenue standards What you need to know The IASB and the FASB agreed to amend the transition requirements in their ne F. Montes-. Negret. FinSAC. Coordinator, Vienna. October 21, 2014. Introduction. Welcoming Remarks;. We are certainly living in interesting times!. Major changes in the accounting, regulatory and institutional frameworks worldwide and in particular in the EU following the crisis;. www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . 2. Learning Objectives. Describe how accounts, debits, and credits are used to record business transactions.. Indicate how a journal is used in the recording process.. Explain how a ledger and posting help in the recording process.. 1. The IFRS for SMEs. Topic 1.2. Overview of the . IFRS for SMEs. Review of all sections of the standard. Highlight key differences with full IFRSs. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :. IFRS 16 and IFRS 17 – Looking Back, Looking Forwards IFRS 16 IFRS 16 and 17 2 What is IFRS 16? Challenges The leases standard: introduced in the private sector for reporting periods beginning on or after 1st Jan 2019, but delayed in the

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