Price: USD 206
- Duration: 6 Hours
Course details
This seminar aims to provide a detailed resume of the content of this very important development for non-listed companies and public benefit entities in Ireland and to ensure that financial accountants are adequately prepared to switch from national standards
More about this Event
Benefits
Over a two day period, it will cover the full document in detail as well as providing illustrative examples of how the standard will be applied in practice so that both preparers and users of non listed companies are able to understand the changes from the existing national standards
Topics covered
During the second day delegates will initially be taken through the balance sheet sections from non current assets through to the equity sections. The performance sections of the standard will then be examined followed by the statement of cash flows.
Delegates should be aware that Day 1 is a prerequisite for attending Day 2 as the second day will simply be a continuation of what is covered in Day 1.
How covered
The course will be mainly lecture driven but participants are expected to go through a number of workshop examples developed specifically for the course and are encouraged to interact as much as possible with the presenter
Learning Outcomes
Delegates will have a very detailed understanding of the major issues in preparing a set of financial statements under the new standard
Day 2
- Balance sheet sections
- Property, plant and equipment
- Intangible assets
- Impairment of non financial assets
- Leases
- Investment properties
Financial assets and financial liabilities
- Associates
- Joint ventures
Inventories
- Provisions and contingencies
- Income tax
Equity
- Performance sections
- Revenue
- Grants
- Borrowing costs
- Share based payment
- Employee benefits
- Discontinued operations
Statement of cash flows
Updated on 08 November, 2015
About Institute of Chartered Accountants of Ireland
Chartered Accountants Ireland (The Institute) is a membership body representing 23,000 influential members throughout the globe. their role is to educate, represent and support their members. their members work in senior positions in practice and industry. they are committed to restoring confidence at every level of the economy. they work with governments and businesses to raise awareness of the importance of sound financial advice.
Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. These provisions are contained in the Handbook which is available to all members.
Chartered Accountants Ireland is governed by a Council and it is responsible for determining policy and monitoring its implementation. Council is lead by the Officer Group and supported by the Management Team and staff. A number of committees with voluntary member involvement also play a key role.
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