IFRS First Update - 2023 (Online) Venue Online - Microsoft Teams Date Tuesday 27th June 2023 Time 09:30 - 12:30 Information In this session we will cover the following accounting issues: 1. IAS 12 – Income Taxes a) Recap of the basic principles b) May 2021 narrow scope amendment based upon deferred tax related to assets and liabilities arising from a single transaction (leases and decommissioning costs) 2. Amendments to IAS 8 -Accounting Policies Changes relating to Accounting Estimates 3. The ‘2020 v 2022’ amendments relating to IAS 1 on “Non-current liabilities” with Covenants. 4. Agenda decision on ‘negative low emission vehicle credits’. 5. Disclosure of Accounting Policies – Amendment to IAS 1 and IFRS Practice Statement 2 6. IFRS 17 Insurance Contracts   MQA Approval in progress Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left -4 Price Rs 4000 Booking Deadline Tuesday 27th June 2023 Map View Map