Friday 15 November 2019

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IFRS for SME's

WHO SHOULD ATTEND?

All professional staff with responsibility for preparation or audit of financial statements prepared in accordance with IFRS. 

DATE

24 May 2018

LOCATION

London - TBC

£750.00

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Course Information

By the end of the course the participants will be able to correctly apply the IFRS for SMEs published in July 2009.The programme covers the full application of the IFRS for SMEs including setting out the key differences between full IFRS and the SME standard.

The programme covers the full application of the IFRS for SMEs includingsetting out the key differences between full IFRS and the SME standard. Particular differences between full IFRS and the SME standard that will be highlighted and explained include:

  • Scope
  • Statement of income and retained earnings
  • “Combined” financial statements
  • Financial instrument accounting for SMEs
  • Associates and JVs accounting
  • Investment properties
  • Property, plant and equipment
  • Intangibles and goodwill
  • Impairment
  • Borrowing costs
  • Employee benefits
  • Income taxes
  • Transition to the IFRS for SMEs


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