IFRS Update and Refresher

This course will provide an update regarding changes to IFRS requirements, together with a refresher on other issues and the differences between IFRS and UK GAAP.

Such issues may include the following but will be adjusted according to what is topical:

• Changes for periods commencing on or after 1 January 2022 including Covid-19 related rent concessions (IFRS 16)
• Further changes to IFRS effective for periods commencing on or 1 January 2023 and beyond
• UK vs EU endorsement status
• IFRIC amendments and decisions
• Exposure drafts and discussion papers
• Common issues for IFRS reporters, including cash flow statements and climate change reporting
• FRC thematic reviews and other regulatory updates
• Remaining differences between IFRS and UK GAAP

The content for online courses predating 2022 may vary.