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:

Topical areas

  • 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