Webinar Series: IFRS for SMEs
This webinar series will look at what Small Medium Enterprises need to consider when it comes to financial reporting.
Programme:
- The key objectives and features of the framework
- The applicability of the framework
- The accounting choices available
- The 'stable platform for adopters'
Those countries yet to adopt the IFRS for SMEs 1
These sessions are designed for those countries where adoption has yet to be decided upon or where adoption is imminent – they will include issues such as the principal differences compared to full IFRS and also issues that could arise in the year of transition
RECORDING ONLY ►
Those countries that have adopted IFRS for SMEs 2
This session is designed for those countries where adoption has already taken place – the focus here is on the practical difficulties that have been encountered by adopters in the transition process and thereafter. There will be some practical insights into the application of the IFRS for SMEs once adopted.
RECORDING ONLY ►
Non-financial Assets under the IFRS for SMEs
Programme:
The key issues involved in the accounting, reporting and disclosure of these items and their impact on earnings. Includes:
- Property Plant and Equipment
- Investment properties
- Intangible Assets
- Leases – the asset element
- Inventory
- Construction Contracts
- Revenue
Those countries yet to adopt the IFRS for SMEs 1
These sessions are designed for those countries where adoption has yet to be decided upon or where adoption is imminent – they will include issues such as the principal differences compared to full IFRS and also issues that could arise in the year of transition.
RECORDING ONLY ►
Those countries that have adopted IFRS for SMEs 2
This session is designed for those countries where adoption has already taken place – the focus here is on the practical difficulties that have been encountered by adopters in the transition process and thereafter. There will be some practical insights into the application of the IFRS for SMEs once adopted.
RECORDING ONLY ►
Non-financial Liabilities under the IFRS for SMEs
Programme:
The key issues involved in the accounting, reporting and disclosure of these items and their impact on earnings. Includes:
- Provisions and Contingencies
- Leases – the liability element
- Deferred tax
- Employee benefits
- Share Based payments
Those countries yet to adopt the IFRS for SMEs 1
These sessions are designed for those countries where adoption has yet to be decided upon or where adoption is imminent – they will include issues such as the principal differences compared to full IFRS and also issues that could arise in the year of transition.
RECORDING ONLY ►
Those countries that have adopted IFRS for SMEs 2
This session is designed for those countries where adoption has already taken place – the focus here is on the practical difficulties that have been encountered by adopters in the transition process and thereafter. There will be some practical insights into the application of the IFRS for SMEs once adopted.
RECORDING ONLY ►
Financial Instruments under the IFRS for SMEs
Programme:
The key issues involved in the accounting, reporting and disclosure of these items and their impact on earnings. Includes:
- The choice for classification and measurement
- IAS 39 or IFRS for SMEs
- Accounting for shares: Equity or debt?
- Financial Assets: including equity investments, loans and trade receivables
- Financial Liabilities: including loans and trade payables
- Derivatives and Hedging
- Financial Guarantee Contracts
Those countries yet to adopt the IFRS for SMEs 1
These sessions are designed for those countries where adoption has yet to be decided upon or where adoption is imminent – they will include issues such as the principal differences compared to full IFRS and also issues that could arise in the year of transition
►RECORDING ONLY ►
Those countries that have adopted IFRS for SMEs 2
This session is designed for those countries where adoption has already taken place – the focus here is on the practical difficulties that have been encountered by adopters in the transition process and thereafter. There will be some practical insights into the application of the IFRS for SMEs once adopted.
►RECORDING ONLY ►
IFRS: What you really need to know
Programme:
- New Standards for 2011
- Revised Standards for 2011
- The 2010 Improvements Standard
- The Practice Statement on Management Commentary
- Detailed information about implementation dates and options for early implementation
- The IASB's latest work plan – what are the headline issues in the pipeline?
RECORDING ONLY ►
Please note: This webinar originally took place on 5th July 2011.