IFRS Disclosure and Presentation Requirements

Gain a deeper understanding of the most important IFRS disclosure and presentation requirements This two-day interactive workshop helps participants to ensure that financial statements prepared under IFRS will comply with both current and forthcoming IFRS disclosure requirements. The workshop will provide a detailed coverage of the IFRS presentation and disclosure requirements including any changes introduced in recently issued IFRS. Examples and practical exercises are used throughout the workshop to illustrate and reinforce the key learning points and to highlight some of the allowed alternative presentations.

How You Will Benefit

• Understand and apply the IFRs presentation requirements
• Recognize the benefits of alternative presentation choices
• Understand the IFRS disclosure requirements necessary to ensure fully compliant IFRS financial statements
• Prepare appropriate disclosures to fulfil the IFRS requirements
• Appreciate the potential impact of future changes to these requirements

What You Will Cover

• IASB’s philosophy and Conceptual Framework
• Presentation of the financial statements
• Disclosures relating to items in the income statement
• Disclosures relating to assets and liabilities
• Other disclosure requirements
• Disclosures relating to business combinations, subsidiaries, associates and joint ventures
• Disclosure requirements in IFRS 1 relating to the transition to IFRS
• Recent developments

Who Should Attend

Anyone involved with the preparation and review of IFRS compliant financial statements who has an awareness of the recognition and measurement requirements of IFRS and needs a deeper knowledge of the presentation and disclosure requirements.