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IFRS Foundation Events
This workshop will give participants an opportunity to hear about recent developments in projects on the IASB’s standard setting and research agendas. We will discuss the standards currently being adopted (IFRS 15 Revenue from Contracts with Customers, IFRS 9 Financial Instruments and IFRS 16 Leases) and provide feedback relating to implementation. In addition, the session will outline the post-implementation review process including the up-coming post-implementation reviews of IFRS 10/11/12 and IFRS 5. We will also discuss research opportunities in relation to the IASB’s standard setting and research agendas. The session will be interactive and should be useful for people engaged in teaching IFRS Standards and those conducting research about the impact of IFRS Standards. 10:05am Tea and coffee 10:35am Update on IASB Technical Developments 12noon Close
Guide to new Standards - IFRS 9, IFRS 15, IFRS 16 and research opportunities
IFRS Foundation Breakfast Update: Primary Financial Statements Thursday, 30 May - 07.30-08.45
This session will provide an update on the IASB’s Primary Financial Statements project. We will provide an overview of the project decisions to date and engage in dialogue with the audience to explore their views of the proposals. The Primary Financial Statements project is developing targeted improvements to the structure and content of the primary financial statements, with a focus on the statement(s) of financial performance. The project is part of the Board’s plan to promote better communication in financial reporting and responds to demands from users for better and more comparable financial information. The Board has gathered evidence from academia and practice that suggests the usefulness of financial information could be enhanced by changes to requirements of IFRS Standards relating to the presentation of the financial statements. The project includes the development of proposals on defined subtotals in the statement(s) of financial performance, management performance measures and improved disaggregation. Downloadable presentation: |
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