Deloitte Assurance Services, in collaboration with Deloitte School of Tax & Legal
September year-end is fast approaching and with it the preparation of the annual financial statements. Financial year-end close has become more complex, with new amendments and reporting complexities, not to mention increased pressure from stakeholders.
This 2-part webinar series aims to provide participants with the latest IFRS updates and insights to assist with year-end financial preparation, focusing on hot topics, areas of audit concern and practical financial statement preparation guidance.
This webinar series will cover the following content:
- Cash flow statement refresher
- Determination of the pre-discount rate used for impairment of non-financial assets
- Zero book value items, including reassessment of residual value and useful lives of non-financial assets
- Quantification and disclosure of the impact of external sources of uncertainty
- Difference between accruals, provisions and trade payables
- Interplay between revenue, leases and financial instruments
- Lease modifications refresher
Updates and amendments
- Restriction on the utilisation of assessed losses
- Amendments to IFRS standards applicable at year-end
- Standards, interpretations and amendments issued but not yet effective
The webinar series will cover both the theory associated with the above topics as well as practical examples and model disclosures.
CPD/CPE: 4 hours