2023-24 Update: IFRS

by Wayne Bartlett

There is currently a lot happening in the world of IFRS. This update gives you all you need to know about the results of post-implementation reviews of existing IFRS Accounting Standards, and the launch of the first two IFRS Sustainability Standards.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Stay on top of all the recent and proposed changes to IFRS and the new Sustainability Standards.
  • Understand the outcomes of the post-implementation reviews of IFRS 3, 10, 11 and 12.
  • Plan ahead for the two new IFRS Sustainability Standards effective for reporting periods beginning on or after 1 January 2024.
  • Make better disclosures concerning business combinations.
  • Discuss the contentious issue of the amortisation of goodwill.
  • Recognise and prepare for upcoming changes to IFRS for SMEs following the latest review.

About the course

There is currently a lot happening in the world of IFRS. This course explores the results of post-implementation reviews of existing IFRS Accounting Standards, and the launch of the first two IFRS Sustainability Standards.

Specific standards covered include IFRS 3, 10, 11 and 12, IFRs for SMEs, IFRS S1 and IFRS S2. We also take a more detailed dive into sustainability reporting, disclosures around business combinations, the measurement of goodwill, and fair value measurement for SMEs.

Look inside

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Contents

  • IFRS 10, 11 and 12
    • The standard-setting process
    • The post-implementation review
    • The review process
    • Conclusions of the review
    • Areas of potential improvement
    • Consolidation issues
  • Sustainability standards
    • A new venture
    • Sustainability Disclosure Standards
    • IFRS S1
    • IFRS S2
    • The need for speed
    • What next?
  • Business combinations
    • Sensitive disclosures?
    • Business combinations
    • Disclosures
    • Goodwill
    • Amortisation arguments
    • Goodwill and impairment
    • Update
  • IFRS for SMEs
    • Key changes
    • Routine maintenance?
    • IFRS for SMEs
    • The Exposure Draft
    • Fair value measurement
    • Implementing IFRS for SMEs

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

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Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
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Why not upgrade?

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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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