Disclosure requirements under IFRS 12 and IFRS 19
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| Venue | Online - Microsoft Teams |
| Date | Tuesday 24th June 2025 |
| Time | 09:30 - 12:30 |
| Information | In the session we will look at the key differences between IAS 1 and IFRS 18 and on the basic requirements of IAS 8. The descriptive and prescriptive nature of those Standards will be examined in terms of the following:
1. IFRS 12
• Objective scope and definitions
• What is within its scope
• The improved structure of the statement of profit or loss (income statement) focusing on the three defined categories for income and expenses namely operating investing and financing and the new defined subtotals required the Standard
• The enhanced transparency of management-defined performance measures
• The new requirements entailing information to be provided on an aggregation or disaggregation basis in the primary financial statements and the notes
2. IFRS 19
• The purpose and overview of IFRS 19
• The ‘raison dêtre’ for reduced disclosure framework
• Who are eligible to elect the Standard
• Public accountability and voluntary adoption
• The requirement for a statement of compliance
• The guiding principles to develop disclosure requirements
• Disclosure requirements of other IFRS accounting standards
• Materiality
• Effective date and transition
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| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | 6 |
| Price | Rs 5000 |
| Booking Deadline | Tuesday 24th June 2025 |
| Map | View Map |
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