Time

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IFRS UPDATE PART B

1 31/10/2013
7.30 10.00

1.

Ifrs/Ias latest developments: , Conceptual Framework, Underlying Assumptions,

2.30

A.
Shiakas

elements, qualitative characteristics.

10.00 -10.15

15

10.15 - 12.30

2.

Reporting Financial performance

2.15

12.30-12.45

The concepts - Objective of financial reporting-Elements

IAS 1 Presentation of Financial Statements

IAS 18 Revenue (IAS 20 Government Grants)

15

12.45-15.00

3.

2.15

Classification of Assets:

PP&E (IAS 16) - Intangibles (IAS 38),

Investment property IAS 40)

Financial assets (IFRS 9)

Non-current Assets Held for Sale (IFRS 5)

2 1/11/2013
7.30 10.00

4.

10.00 -10.15
10.15 - 12.30

2.30

Overview of display related IFRSs

Ias 1 Presentation of FS

Ias 8, Accounting Policies

5. Concepts: Classification of liabilities

15
2.15

12.30-12.45

IAS 32 Financial Instruments: Presentation

IAS37: Provisions, Contingent Liabilities and Contingent Assets

IFRS 9: Financial Instruments

15

12.45-15.00

6.

Income Taxes (IAS 12): Overview and latest CY changes 2013

2.15

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Shiakas

7.30 10.00

7.

3 1
Fair value measurement for assets:
2.30

10.00 -10.15

What is fair value? (ifrs 13)

IFRS 9 Financial Instruments

IAS 16 Property, Plant and Equipment

IAS 38 Intangible Assets - IAS 40 Investment Property - IAS 41 Agriculture

15

10.15 - 12.30

8.

IFRS 9 classification and measurement (effective 1/1/2015)

12.30-12.45

12.45-15.00

9.

2.15
15

Conclusion: Summary of main points

2.15

Discussion

Practical problems

Questions & answers

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21

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Shiakas