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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
CPD Units 3 units on full attendance
Seats Left -4
Price Rs 4000
Booking Deadline Tuesday 27th June 2023
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