IFRS – The Framework Update

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Redovisning

IFRS – The Framework Update
The Conceptual Framework for Financial Reporting” has been updated from 2010 to 2018 and is now being distributed to subscribers all over the world. Here we give you an overview of the background and the content of the new IFRS Conceptual Framework.

Krävande nivå

4

Studieformation

Den inspelade utbildningen kan hittas

Varaktighet: 00:46:16
Datum: 28.02.2019
Inspelningen är tillgänglig tillsvidare

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Agenda

  • Background
  • Content of the framework
  • Status and Purpose of the Framework
  • 1. The Objective of General Purpose Financial Reporting
  • 2. Qualitative Characteristics of Useful Financial Information
  • 3. Financial Statement and the Reporting Entity
  • 4. The Elements of Financial Statements
  • 5. Recognition and Derecognition
  • 6. Measurement
  • 7. Presentation and Disclosure
  • 8. Concepts of Capital and Capital Maintenance
  • Defined Terms
  • Amendments to References to the Framework in IFRS Standards
  • References

Trainer

Peter Berg
Auktoriserad redovisningskonsult
Peter Berg Accounting Consultant

Peter Berg is an accounting expert and an authorized accounting consultant with over 40 years of experience in accounting, income taxation, company law, contract law and education. Since 2014, he has been working full time as a writer and lecturer in business economics. Peter focuses is to explain complicated issues in a simple and concrete way, by showing the connection between different regulations and the entire chain from theory to practical application. You can check out his blog at www.consultjourney.com.

Inspelning (Demo)


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Innehållsförteckning

1: Indexation
00:00:24 Content
00:01:48 After the webinar you should have the knowledge of
00:02:03 Abbreviations
00:02:23 Background
00:06:16 Content of the framework
00:07:36 Status and Purpose of the Conceptual Framework
00:09:11 Chapter 1 – The Objective of General Purpose Financial Reporting
00:11:19 Chapter 2 – Qualitative Characteristics of Useful Financial Information
00:14:38 Chapter 3 – Financial Statements and the Reporting Entity
00:17:11 Chapter 4 – The Elements of Financial Statements
00:23:44 Chapter 5 – Recognition and Derecognition
00:25:14 Chapter 6 – Measurement
00:26:30 Chapter 7 – Presentation and Disclosure
00:32:30 Chapter 8 – Concepts of Capital and Capital Maintenance
00:33:10 Appendix – Defined Terms
00:33:53 Amendments to References to the Conceptual Framework in IFRS Standards
00:39:46 References – literature etc.
00:42:45 References – Websites