PPT-© 2011 IFRS Foundation

1 The IFRS for SMEs Topic 12 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 . ey.com/IFRS for Oil & GasOilfield Services What you need to know The application ofIFRS 15will require entities to use a greater degree of judgementto meet its requirements The key issues for oilfi 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 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.. Leases. May 2013. This presentation has been prepared to help . stakeholders . understand the current status of the . leases . project of the FASB and . the IASB. . The views expressed in this presentation are those of the presenters. Official positions of the FASB and . 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 . 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 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. . Gavin Aspden FCA. Director. PwC’s Academy. Transition. When does IFRS 9 become mandatory?. Annual periods beginning on or after 1 January 2018. Early adoption permitted but. Cannot early adopt earlier editions of IFRS 9 (since 1 February 2015). Management: . a . Portfolio Revaluation Approach . to Macro . Hedging. 29 April 2014. © 2014 IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. Slides can be downloaded by clicking on the button below the slides window.. 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.. IFRSExposure Draft ED/2021/4April 2021Comments to be received by 1 September 2021Lack of ExchangeabilityHGx0003Ex0003x0014x00036HSWHPEHUx0003x0015x0013x0015x0014Is the currency exchangeable into th 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...