IFRS - What you need to know 2013/14

Another year is almost over and it is time to consider financial statements for years ended 31 December 2013. There are quite a few new and revised Standards which are now mandatory!

Following a review of all of the changes coming into effect for these accounts, we will then provide worked examples of the changes to the group accounting and fair value Standards.

  • New and Revised Standards for December 2013 highlighting the key changes
  • The Group Accounting Standards – worked examples involving subsidiaries (IFRS 10), joint arrangements (IFRS11/IAS 28(R)) and disclosure requirements (IFRS 12)
  • IFRS 13 – the potential pitfalls when applying the new Standard


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