Sekoyen Accounting Solutions

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Study text & supplements
H Current Developments
Workbook
 
Workbook supplements
1. Environmental and social reporting 
1. Environmental and social reporting
1. Environmental and social reporting
1.1 Appraise impact on performance measurement
1.2 Evaluate the current reporting requirements including integrated reporting
 1.2
2. Convergence between national and international reporting standards
2. Convergence between national and international reporting standards
2. Convergence between national and international reporting standards
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3. Current reporting issues
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

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