Deloitte Assurance Services, in collaboration with Deloitte School of Tax & Legal
Year-end Financial Statements preparation webinar series
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, focussing on hot topics, areas of audit concern and practical financial statement preparation guidance.
This webinar will cover the following content:
Topical areas
- Cash flow statement refresher
- Quantification and disclosure of the impact of external uncertainties
- Currency and hyperinflation [NEW!]
- Application of IFRS 17 Insurance Contracts – Scope and applicability
- Latest IFRIC agenda decisions, including -
- Lease substitution rights
- Lessor forgiveness of lease payments
- Zero book value assets
- Accruals, provisions and trade payables
- Lease modifications
Updates and amendments
- Amendments to IFRS standards applicable at year-end
- IAS 1 Presentation of material accounting policy information
- IAS 1 Classification of liabilities as current or non-current [NEW!]
- IAS 12 OECD Pillar 2 amendments [NEW!]
- IAS 12 Deferred tax arising from a single transaction [NEW!]
- Standards, interpretations and amendments issued but not yet effective for June 2024 year-ends
- IFRS 16 Lease liability in a sale and leaseback arrangement [NEW!]
- IAS 21 Lack of exchangeability [NEW!]
- Supplier Financing Arrangements [NEW!]
- IAS 1 Classification of liabilities as current or non-current [NEW!]
The webinar covers both the theory associated with the above topics as well as practical examples and model disclosures.
Cost: R2 012.50 (incl. VAT) per person
CPD/CPE: 5 hours