The IASB have been very proactive in developing reporting requirements in the recent years. Organisations now have more guidance when deciding whether or not to consolidate, more guidance on the reporting of relationships and more ability to reflect the underlying nature of agreements in joint operations. There is also additional guidance in the reporting of fair values. In the very new future there will be new treatments required for financial assets and liabilities, revenues and leases. The impact of these new treatments could be materially significant for many organisations. This course brings you up to speed with these new and revised treatments.
By the end of this course, participants will obtain a greater understanding of:
CPD Points: 1
CPD Duration (hours): 1
Access: 12 months from purchase date
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