M & A Accounting Update / IFRS for SMEs
Presenters : Carmen Westermeyer CA(SA) , Caryn Maitland CA(SA)
Overview
This webinar will provide participants with the latest updates on accounting standards relevant to SMEs, including key developments from the IFRS Foundation. The session will cover an overview of the IFRS Foundation Work Plan, highlighting ongoing and upcoming projects that affect SMEs. Additionally, participants will gain insights into updates on sustainability standards and the Exposure Draft for the IFRS for SMEs Accounting Standard, including any recent addendums. The webinar will also address significant standards such as IFRS 18 (Primary Financial Statements) and IFRS 19 (Subsidiaries without Public Interest), ensuring attendees are well-equipped to handle emerging financial reporting requirements.
Learning Objectives
- Gain an understanding of the IFRS Foundation Work Plan and its impact on financial reporting for SMEs.
- Learn about key IFRS Foundation projects and how they align with current trends in financial reporting.
- Obtain insights into the latest updates on sustainability standards and their relevance to SME financial disclosures.
- Understand the proposed changes in the Exposure Draft for IFRS for SMEs Accounting Standard, including addendum ED.
- Learn about the implications of IFRS 18 (Primary Financial Statements) and IFRS 19 (Subsidiaries without Public Interest) on SME financial reporting and compliance.
Content
- Pulse Check
- IFRS Foundation Work Plan Overview
- IFRS Foundation Projects
- Update on Sustainability Standards
- Update on the ED for the IFRS for SMEs Accounting Standard (including addendum ED)
- IFRS 18 Primary Financial Statements
- IFRS 19 Subsidiaries without Public Interest
- Other Key Developments
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