An ACCA Professional Courses event
Some areas of IFRS are particularly complex requiring a solid understanding of the principles before embarking on the conversion process. This course focuses on deferred taxation, business combinations and financial instruments and how the accounting and presentation will differ from UK GAAP. A conversion plan will also be discussed.
- fundamental principles of deferred tax including share based payments and business combinations
- asset purchase or business purchase and accounting issues arising
- accounting for investments, loans, shares and derivatives including hedge accounting issues
- planning for IFRS conversion.
WHAT WILL I GET OUT OF IT?
- Awareness of the fundamental principles of deferred tax including for share based payments and business combinations
- Understanding the IFRS complications that can arise when taking control of a business
- Confidence in the correct IFRS accounting for investments, loans, shares and derivatives including hedge accounting issues
- Ideas for managing the conversion process
WHO SHOULD ATTEND?
Accountants and auditors responsible for the more complex elements of IFRS financial statements and management who need a good understanding of the more advanced IFRS principles used in their business.