Accounting requirements under IFRS 18 and IAS 8
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Venue | Online - Microsoft Teams |
Date | Thursday 10th April 2025 |
Time | 09:30 - 12:30 |
Information | In the session we will look at the key differences between IAS 1 & 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:
IFRS 18
The purpose of IFRS 18 in terms of its innovative characteristics
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
IAS 8
The purpose and scope of IAS 8
Accounting Polices and changes in accounting policies
What are not changes in accounting policies
Transitional provisions
The definition of Accounting Estimates
The relationship between Accounting Policies and Accounting Estimates
Prior period errors
The MQA Approval is under Process |
Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 12 |
Price | Rs 5000 |
Booking Deadline | Thursday 10th April 2025 |
Map | View Map |
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