Study text & supplements | H Current Developments Workbook | Workbook supplements |
1. Environmental and social reporting
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1. Environmental and social reporting
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1. Environmental and social reporting
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1.1 Appraise impact on performance measurement
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1.2 Evaluate the current reporting requirements including integrated reporting
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1.2
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1.2 Evaluate current reporting requirements
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1.3 Discuss the motive for and usefulness of CSR disclosures
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2. Convergence between national and
international reporting standards
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2. Convergence between national and
international reporting standards
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2. Convergence between national and
international reporting standards
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3. Current reporting issues
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3. Current reporting issues
3.1 Recent IFRS 3.2 Practice and regulatory issues 3.3 Proposed changes to IFRS 3.3.1 ED 2014/6 3.3.2 ED 2014/3 3.3.3 ED 2013/6 Leases 3.3.4 ED 2014/4 Measuring quoted investments at fair value 3.3.5 ED 2014/5 IFRS 3 3.3.7 ED 2015/3 Conceptual Framework 3.4 Problems with extant IFRS 3.11 |
3. CURRENT REPORTING ISSUES
3.1 RECENT IFRS 3.2 PRACTICE AND REGULATORY ISSUES 3.3 PROPOSED CHANGES TO IFRS 3.3.1 ED 2014/6 Disclosure initiative - proposed changes to IAS 7 3.3.2 ED 2014/3 Recognition of deferred tax assets for unrealised losses 3.3.3 ED 2013/6 Leases 3.3.4 ED 2014/4 Measuring quoted investments in subsidiaries, joint ventures and associates at fair value 3.3.5 ED 2014/5 Classification and measurement of Share-based payment transactions - proposed amendments to IFRS 2 3.4 PROBLEMS WITH EXTANT STANDARDS |
3.1 Study text
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