PDF-Financial Accounting: IFRS

The Benefits of Reading Books. ©. 2010 IASC Foundation. . All rights reserved.. 2. What I will cover this . afternoon. Development. of IFRS for SMEs. Adoption: Benefits. Country plans.. Translation and training. Implementation guidance. 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;. 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. . 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. . Taxonomy . 2014. . Wladek . Krawiec . IT . Project Manager – IFRS Taxonomy . © 201. 4. IFRS Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.ifrs.org. May. 2014. Agenda. The . IFRS Taxonomy. 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. . Isabel Wang. Associate professor . Department of Accounting . & Information Systems. Broad School of Business. Michigan State University. Friedman (2005): the world is flat... . However, accounting is still diverse.. www.pwc.com. IFRS 13 Fair Value Measurement. Objectives. Provide single source of guidance . Clarify definition of fair value. Provide clear framework for measuring fair value . Enhance fair value disclosures. The Benefits of Reading Books UNIT 13: FINANCIAL REPORTING. UNIT 13: FINANCIAL REPORTING. Learning Outcome . 3.Evaluate financial reporting standards and theoretical models and . concepts. 1. Analyse the context and purpose of financial reporting.. Professor Peter Walton. Fundación. Ramón . Areces. Universidad . Autónoma. de Madrid. 11 February 2016. Outline. ● Complexity of standards, and disclosure overload. ● Diminishing returns and Pareto principle. 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. . :. Comment Deadline. IFRS 1 . First-time Adoption of International Financial Reporting Standards. The proposed amendment relates to the measurement of cumulative translation differences..... 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