Approach:

• Help you better identify when a particular standard is relevant to a transaction i.e., we’ll briefly consider scoping and definitions
• Simplify recognition criteria
• Clarify initial and subsequent measurement

Provide a summary of disclosure (will not be discussed in depth)

Topics covered:
General:

• IFRS – IAS 1 Presentation of Financial Statements
• IFRS – IAS 7 Cash Flow Statement
• IFRS – IAS 8 Accounting Policies Changes in Estimates and Errors
• IFRS – IAS 10 Events After Year-End
• IFRS 13 Fair Value Measurement
• IFRS – IAS 21 Effect of Changes in Foreign Exchange Rates
• IFRS – IAS 33 Earnings Per Share

Special Financial Statements:

• IFRS 3 Business Combinations
• IFRS 10 Consolidated Financial Statements
• IFRS 11 Joint Arrangements
• IFRS – IAS 28 Investments in Associates and Joint Ventures
• IFRS – IAS 27 Separate Financial Statements
• IFRS 12 Disclosure of Interests in Other Entities
  

Assets:

• IFRS – IAS 16 Property, Plant and Equipment PPE
• IFRS – IAS 2 Inventories
• IFRS – IAS 38 Intangible Assets
• IFRS – IAS 40 Investment Property

Liabilities:

• IFRS 16 Leases
• IFRS - IAS 37 Provisions

Income Statement:

• IFRS 15 Revenue
• IFRS – IAS 19 Employee Benefits
• IFRS 2 Share Based Payments

Disclosure:

• IFRS – IAS 24 Related Parties Disclosure
• IFRS 7 Financial Instruments Disclosure
  
  

• Bookkeepers
• Financial accountants
• Third year SAICA trainees
• Fourth year SAICA trainees
• Fifth year SAICA trainees
• Audit mangers
• Audit partners
• Engagement Quality Control Reviewers
  
  

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