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 dκtre 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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