Introduction
This course will update participants on the revised IFRS requirements and the proposals in the pipeline that will affect financial reporting for the calendar year 2009 and onwards, including the progress made by the IASB on its 3-part replacement of IAS 39 for financial instrument accounting and its revised standards on consolidation and derecognition and the implications for structured entities.
Programme highlights
- IFRS 9, Financial Instruments: Classification and Measurement – the business model approach
- Exposure Draft: Impairment of Financial Instruments – expected loss rather than incurred loss approach
- Board discussions and progress on hedge accounting
- Fair Value Measurement Exposure Draft – identifying hierarchy levels for valuation assumptions
- New disclosures in IFRS 7 in respect of fair value measurement and liquidity of financial instruments
- Revised standard on business combination accounting, IFRS 3 (revised) including complex issues
- Consolidations ED including proposed consolidation requirements for structured entities
Event details
Date:
Wednesday 07 April 2010
Location:
Halsbury House (Boardroom)
London, WC2A 1EL
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6
CPD
Hours