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 Event Details
Product
Title:IFRS for Accountants in Industry and Practice
Ref:PC13IOMODCIFRS
Supplier:CAET
Category:Course
Product Type:Professional Courses
Product Group:All Sectors Event

 Available Dates
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 Event Outline
Course Outline

IFRS FOR ACCOUNTANTS IN INDUSTRY AND PRACTICE

2013 marks the start of a period of change in IFRS. There was a great deal of work done prior to the retirement of David Tweedie in mid-2011, including the issue of IFRSs 10 – 13 and the revision of a number of existing Standards. These all have the implementation date of 1 January 2013 and so this course will focus on the practical issues to be faced on transition to these new and revised Standards, including lessons learned from early implementers. The day will also include consideration of the latest developments on Standards due for implementation in the next two years and also the latest position on UK GAAP changes (specifically FRS 101 and reduced disclosures for parents and subsidiaries in IFRS groups).

WHAT WILL I GET OUT OF IT?
• guidance on the implementation of IFRS 10 – 13 and the revised standards being implemented in 2013 financial statements
• a review of financial reporting issues facing IFRS accounts preparers
• an update on the new Standards planned for revenue, leasing, insurance and financial instruments
• an update on progress towards changes in UK GAAP and key accounting and disclosure issues affecting companies using or likely to use IFRS.

KEY FEATURES
• group accounting – the impact on consolidated and separate accounts of the changes arising from IFRS 10 and 12 and IAS 27 (revised)
• the revisions to the classification and accounting treatments of Joint Ventures under IFRS 11 and 12 and IAS 28 (revised)
• fair values – the impact of IFS 13
• pension accounting changes under IAS 19 (revised)
• other changes being implemented during 2013 including the Improvements Standards
• the latest position regarding Standards on Revenue, Leasing, Insurance Contracts and Financial Instruments and the likelihood of a consistent approach with the FASB
• the impact of the changes to UK GAAP – the potential benefits of early adoption of FRS 101.

LECTURER
Charles Gubbins BSc CA
Head of faculty, Kaplan Hawksmere

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