Virtual conference two for practitioners

The world of IFRS Accounting Standards changes at a fast pace, and in the last two years, we have seen the International Accounting Standards Board issue two new IFRS Accounting Standards in the form of:

IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 19 Subsidiaries without Public Accountability
This updated session will provide delegates with an overview of the above new IFRS Accounting Standards. In particular, how IFRS 18 will differ in approach from the standard that it will replace, being IAS 1 Presentation of Financial Statements.

Delegates will also be given an insight as to the frequent problems identified by regulators when it comes to preparing the financial statements under IFRS.

This session will cover

• The statement of cash flows
• Revenue recognition
• Impairment
• Accounting estimates and judgment
• Income taxes

Speaker
Steve Collings

2025 is likely to be a year of radical change for International Tax, with continued progress in the implementation of key elements of the BEPS 2.0 programme and the G7/G20 Tax Agreement on Corporate Tax. In particular, the implementation of Pillar 2 of the OECD recommendations will introduce an effective 15% global minimum corporate tax rate. The UK is among a number of countries enacting the UTPR backstop of Pillar 2 into domestic legislation by 31 December 2024. This course examines the details of that legislation.

The course begins by exploring the principles of international taxation, with a focus on the frameworks established by the OECD and how these are implemented across different jurisdictions, particularly in the UK.

It then examines the latest developments, which are scheduled to take effect from 31 December 2024.

We also assess the impact of the Trump administration’s tax and tariff policies, including the withdrawal from Pillar 2, the imposition of tariffs, and the introduction of Section 899, a law passed by Congress to retaliate against countries deemed to have unfair tax practices by the United States.

This session will cover

• Transfer Pricing developments including HMRC consultations.
• Changes to Diverted Profits Tax
• The new minimum corporate tax rules
• Taxation of companies based on consumer infrastructure.
• International investigations
• Hybrid developments
• Double Tax Treaty changes
• Permanent Establishment definitions
• Case law developments

Speaker
Jeremy Mindell

This session is designed to equip accounting professionals with a clear understanding of the cybercrime risks they face and the tools and practices necessary to prevent, detect, and respond to digital threats. Accountants routinely handle highly sensitive financial data, making them prime targets for cybercriminals through tactics such as phishing, ransomware, and financial fraud.

Participants will explore real-world threats, review best practices in cyber hygiene and data protection, understand legal and regulatory compliance requirements, and learn how to respond effectively to cybersecurity incidents. The session emphasises practical, accessible measures that can be implemented by individuals and small to mid-sized firms without requiring deep technical expertise. It also reinforces the need for an overarching real world risk management approach which focuses on lateral rather than vertical thinking.

This session provides accounting professionals with a well-rounded foundation in cybercrime prevention. By focusing on sector-specific risks and realistic prevention strategies, it ensures that participants will leave with both the awareness and practical tools necessary to strengthen their cybersecurity posture and protect the integrity of their clients' financial data.

This session will cover

• Understanding the cyber threat landscape
• Prevention and risk mitigation strategies
• Responding to cybersecurity incidents
  

Speaker
Rob McCusker

Delegates will gain a highly practical update on capital taxes, including all recent changes, and explore new opportunities for effective tax planning.

The course will be assisted by practical case studies throughout.

This session will cover

• Practical capital gains tax update and planning
• CGT Business Asset Disposal Relief
• Are you trading in property, not making capital gains?
• The CGT pitfalls and problem areas
• Inheritance tax refresher and planning
• Inheritance tax changes relating to BPR and APR
• Stamp Duty Land Tax update and planning
  

Speaker
Tim Palmer

This conference was recorded on 17 Sep 2025.

Should you wish to view or download the handout materials, they will be available to download from your document library at https://events.accaglobal.com after you have purchased the event.