PPT-1 © 2011 IFRS Foundation

1 The IFRS for SMEs Topic 15 Sections 38 10 30 32 and 33 Financial Statement Presentation 2 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 . Copyright IFRS Foundation 574175741457426574275737657409574245742457420574175741157409574285741757423574225737657409574265742357429574 brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation 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 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.. Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. non-financial assets. Open Safari case. 12 . December 2012. Ann Tarca, Professor of Accounting, University of Western Australia. Michael (Mike) Wells, . Director, IFRS Education Initiative. , IASB. Framework-based . 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 . R. egulation. . D. e. al. ing. with . L. oan. . L. oss. . P. rovisioning. . Presentation for . the . seminar:. CREDIT RISK MANAGEMENT AND REGULATORY PROVISIONING . IN AN IFRS ENVIRONMENT . 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. . Public broadcasting - Macau. In Macau, Teledifusão de Macau TDM is the public service broadcasting company. The firm was established in January 1982 and was modelled on Rádio e Televisão de Portugal RTP. TDM has two independent editorial arms: the Chinese news channel and the Portuguese news channel, each of which may have different information sources, points of view, and priorities of news. TDM runs both television and radio services.. 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. . :. FOR TRAINING WORKSHOP ON . THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS S1 AND S2 . 1. This communications pack has a series of . communications ideas and . images that your communications team is welcome to use when sharing the opportunity to... 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