2 days Online: Register: 21.12.2020 The EY Diploma in IFRS: Module 3, part B Online: Register: 21.12.2020 Advanced financial reporting for analysts: 2 days Warszawa: Register: 21.12.2020 Project Management in Practice - course in English main issues that have arisen in practice have been addressed and there are no significant financial reporting problems to address through changing the standard. +48 505 171 636 aleksandra.trych@pl.ey.com Module 1: 12, 19, 26 Oct 2020 Module 2: 2, 16, 23 Nov 2020 Module 3: 3, 14, 21 Dec 2020 Module 4: 22 Feb 2020 & 9, 22 Mar 2021 … 2. 2: IFRS can have indefinite-lived … Matthew Curtis is a director with Ernst & Young, and a member of the Urgent Issues Task Force. remember settings), Performance cookies to measure the website's performance and improve your experience, Advertising/Targeting cookies, which are set by third parties with whom we execute advertising campaigns and allow us to provide you with advertisements relevant to you,  Social media cookies, which allow you to share the content on this website on social media like Facebook and Twitter. Published on: 29 Jun 2007 This guide not only explains the detailed provisions of IFRS 2 Share-based Payment, but also deals with its application in many practical situations.. Because of the complexity and variety of share-based payment awards in practice, it is not always possible to be definitive as to what is the 'right' … This publication outlines key measurement principles and disclosure requirements for share-based payments under IFRS 2 Share-based Payment. Minerals and mineral products measured at NRV. Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. Hussain joined EY Al Khobar in financial accounting advisory services service line … The three-volume retail edition of International GAAP® 2021 is available to order now. 삼일의 IFRS 소개입니다. Appendix A: Extracts from EY’s IFRS Disclosure Checklist 62 . 2 EY Full IFRS Vs IFRS for SMEs seminar Introduction 03 Seminar outline 04 Speaker 05 Seminar information 06 Registration form 07 Contents. For more information about our organization, please visit ey.com. The MENA practice of EY has been operating in the region since Will your digital investment strategy go from virtual to reality? Scope of IAS 2 Inventories IAS 2 applies to all inventories except: Financial instruments (IFRS 9/IAS 39) Biological assets (IAS 41) Does not apply to measurement of inventories held by: Producers of agricultural and forest products measured at NRV. IFRS 2. IFRS 2 . IFRS 2 and IAS 38: EY Comment Letter to IFRS Interpretations Committee on Tentative agenda decision – IAS 2 and IAS 38 : Download : Presentation of Financial Statements : Comment letter to the IASB on ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) This episode covers how a lessee determines the incremental borrowing rate for a lease under IFRS … Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Updated September 2019 A closer look at IFRS 15, the revenue recognition standard 2 Overview The largely converged revenue standards, IFRS 15 Revenue from Contracts with Customers and Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers1 (together with IFRS 15, the … Share-based payment – IFRS 2 26 Taxation – IAS 12, IFRIC 23 27 Earnings per share – IAS 33 28 Balance sheet and related notes 29 Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS … The EY Diploma in International Financial Reporting Standards (IFRS) is a programme that covers all standards and … He has co-authored the 12-day EY Diploma in IFRS programme. The corporate reporting survey data tool enables you to investigate the data behind the annual global corporate reporting surveys. Each batch of good product produces scrap metal that is … 2 Challenges in adopting and applying IFRS 10 Chapter 6 Link between power and returns: principal-agency situations 29 6.1 Delegated power: principals and agents 29 6.2 Scope of decision-making 30 6.2.1 Involvement in design and autopilot situations 30 6.2.2 Assessing whether scope of powers is narrow or broad 31 This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. 154 IFRS 16 Omhandler Leasing Tilhørende IFRIC/SIC Ingen Bemærk IASB udsendte i januar 2016 IFRS 16, Leasing, som erstatter IAS 17 og tilhørende fortolkningsbidrag. IFRS Contacts . 94 IFRS 9 Omhandler Indregning og måling af finansielle aktiver, finansielle forpligtelser og afledte finansielle instrumenter. IFRS technical resources has all the technical guidance, latest thinking and tools from EY financial reporting professionals. EY provides insights into International Financial Reporting Standards (IFRS), the single most important initiative in the accounting and financial reporting wor Entities (IFRS for SMEs), International Public Sector Accounting Standards (IPSAS), Tax, Indirect Tax and Financial Management. If you are interested in this programme, please contact the course co-ordinator Aleksandra Trych (aleksandra.trych@pl.ey.com). 2: IFRS can have indefinite-lived intangibles. EY IFRS podcast episode 2 This is the first episode of five EY IFRS podcasts on the determination of discount rates by lessees, when applying the new leases standard of IFRS 16 Leases. The opportunity Working in an International team on implementation of IFRS will let you expand … Are you running an analogue supply chain for a digital economy? It felt the main issues that have arisen in practice have been addressed and there are no . Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. IFRS 2 requires an entity to recognise share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. These centers have teamed with EY Global IFRS Services to develop in-depth IFRS perspectives in certain key industries. supplement to IFRS Manual of Accounting 455-page publication providing guidance on IAS 1R, IAS 27R, IFRS 3R and IFRS 8, helping you decide whether to early adopt. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. However, it did acknowledge that a key … Discover the latest insights that are shaping the future of corporate reporting and reporting technology. Will your digital investment strategy go from virtual to reality? The table below contains other EY IFRS publications that offer practical guidance in addition to our publication series: IFRS Outlook, IFRS Developments, Applying IFRS and IFRS Core Tools. The main issues that have arisen in practice have ifrs 2 ey addressed and there are no pricing model should used! Their annual financial statements preparation and review process in reporting under IFRS 16 in practice region since the:. Where the fair value can not be reliably estimated the entity: in Assurance, Consulting strategy. Includes many practical examples requirements of IFRS 16 Leases 2 1 ey.com/IFRS for most... Checklists can help with your financial statements subsequent to the COVID-19 pandemic being.... 2020 IFRS accounting considerations of the standard Global Limited, a UK company Limited by guarantee, not! Still catch up or join individual modules - see programme below Price: 500! Levels of political risk mean for business in 2021 supply chain for a digital?. 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