IFRS Update and Refresher - Key Points
This course will cover the key points concerning such issues which may include the following but will be adjusted according to what is topical:
- Current adoption of IFRS being “UK” adopted rather than “EU”
- Changes for periods commencing 1 January 2021 including the Interest Rate Benchmark Reform - amendments to IFRS 9, IAS 39 and IFRS 7
- BEIS guidance for periods commencing 1 January 2021
- IFRS 15 Revenue from contracts with customers, including the FRC Thematic Review
- IFRS 16 Leasing – implementation issues, including the FRC Thematic Review
- IFRIC amendments and decisions
- Exposure drafts and discussion papers
- Common issues identified in IFRS accounts, including cash flow statements and strategic reports
- Remaining differences between IFRS and UK GAAP
The above content relates to 2021 events only.
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