To get comprehensive information on recent updates and amendments to IFRS
To learn about the current status of IASB projects to issue new and amend existing standards
Learn about EY experience with the recent amendments and interpretations of IFRS
Training program
Amendments to IFRS applicable for annual periods beginning on or after 1 January 2022 including:
Interest Rate Benchmark Reform – Phase 2 – recent amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, IFRS 16. Practice questions, information disclosure in interim financial reports
Reference to the Conceptual Framework (Amendments to IFRS 3)’ – amendments to IFRS 3 ‘Business Combinations’
'Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16)' regarding proceeds from selling items produced while bringing an asset into the location and condition necessary for it to be capable of operating in the manner intended by management
'Onerous Contracts — Cost of Fulfilling a Contract (Amendments to IAS 37)' regarding costs a company should include as the cost of fulfilling a contract when assessing whether a contract is onerous
Amendment to IFRS 1 – cumulative translation differences
Amendment to IFRS 9 – fees included in ‘10 per cent’ test for the purpose of derecognition
Amendment to IAS 41 – bearer biological assets
Amendments to IFRS effective for annual periods beginning on or after 1 January 2023:
Amendment to IAS 8 – 'Definition of Accounting Estimates (Amendments to IAS 8)' to help entities to distinguish between accounting policies and accounting estimates
Amendment to IAS 1 – disclosure of accounting policies
Amendment to IAS 1 – classification of short-term and long-term liabilities
Amendment to IAS 12 – 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction'
IFRIC Interpretations. Other projects of the International Accounting Standards Board (IASB).
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Please note: the training date may change. ✨ Please check with the coordinators for the confirmed dates.