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. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. What elevated levels of political risk mean for business in 2021. The EY Diploma in IFRS This programme has started. The EY Diploma in IFRS Live Online Programme with full Tutor Support Client Relations Officer Aleksandra Trych tel. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. IFRS 15: Revenue from contracts with customers – 21 August 2017 Please fax t his form to EY Training, K uwait: + 965 2245 6419 or email t o: ey.training@kw.ey.com. EY | Assurance | Consulting | Strategy and Transactions | Tax. This episode covers how a lessee determines the incremental borrowing rate for a lease under IFRS 16 in practice. 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. December 2019 Presentation and disclosure requirements of IFRS 16 Leases 2 1. 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' … It felt the main issues that have arisen in practice have been addressed and there are no . EY provides insights into International Financial Reporting Standards (IFRS), the single most important initiative in the … 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. The three-volume retail edition of International GAAP® 2021 is available to order now. 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. 2 International Financial Reporting Standards ... Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY IFRS podcast episode 2. Example: by-products. 2: More intangibles under IFRS. IFRS 16 træder i kraft for regnskabsår, der begynder 1. januar 2019 eller senere med mulighed for førtidsimplementering, forudsat at IFRS 15, … Online Live Programme with Full Tutor Support. It says that ‘intrinsic value’ should only be used where the fair value cannot be reliably estimated. 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' answer. Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. main issues that have arisen in practice have been addressed and there are no significant financial reporting problems to address through changing the standard. IASB agrees to defer IFRS 17 to 2022 At its Board meeting on Wednesday 14 November 2018, the IASB tentatively decided to defer the effective date of IFRS 17 by one year to reporting periods beginning on or after 1 January 2022. For more information about our organization, please visit ey.com. It felt the . 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. Overview The International Accounting Standards Board (IASB) issued IFRS 16 Leases, which requires lessees to … In addition we deliver support and solutions to clients from all over the world. IFRS Developments announces significant decisions on topics that have a broad audience, application or appeal. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Entities (IFRS for SMEs), International Public Sector Accounting Standards (IPSAS), Tax, Indirect Tax and Financial Management. For more information about our organization, please visit ey.com. IFRS 2 describes vesting conditions as including service conditions and performance conditions but is silent on whether other features of a share-based payment transaction are considered vesting conditions; IFRS 2 specifies the accounting treatment when an entity cancels a grant of equity instruments but does not state … An entity shall apply the IFRS in accounting for all transactions with share-based payment, including: (a) based payment transactions in shares settled through equity instruments, in which the entity receives goods or services in exchange for equity instruments of the same Matthew Curtis is a director with Ernst & Young, and a member of the Urgent Issues Task Force. Ernst & Young Global Limited, a UK Company limited by guarantee, does not provide services to clients. If this is the case, then they are measured at net realisable value, and this value is deducted from the cost of the main product. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. Please refer to your advisors for specific advice. 94 IFRS 9 Omhandler Indregning og måling af finansielle aktiver, finansielle forpligtelser og afledte finansielle instrumenter. IFRS 2. IFRS 2 requires an entity to reflect the effect of share-based payment transactions (including share options to employees) in its profit or loss and statement of financial position.. What is a share-based payment transaction? 2 EY Full IFRS Vs IFRS for SMEs seminar Introduction 03 Seminar outline 04 Speaker 05 Seminar information 06 Registration form 07 Contents. IFRS Developments The IASB issues two cycles of annual improvements to IFRS What you need to know The IASB issued two cycles of Annual Improvements to IFRSs – 2010-2012 Cycle and 2011-2013 Cycle – on 12 December 2013. The issues relate to IFRS 2 Share-based Payment: IFRS 2 describes vesting conditions as including service conditions and performance conditions but is silent on whether other features of a share-based payment transaction are considered vesting conditions Are you running an analogue supply chain for a digital economy? BY-PRODUCTS. However, it did acknowledge that a key … 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. 2: More intangibles under IFRS. The corporate reporting survey data tool enables you to investigate the data behind the annual global corporate reporting surveys. 본회의에서의 결론은 잠정적이며, 향후 meeting 에서 변경 및 수정될 수 있습니다. ifrs導入によるメリット. Specific requirements are … 2. The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). IFRS 2 . The Power of Endurance . 2019年度より適用されているifrs第16号「リース」については、早期適用企業の財務諸表や2019年度の四半期財務諸表では、貸借対照表における上の資産と負債が大幅に増加し、各種の財務指標も変化するなど、その影響の大きさが窺えます。 IASB update IASB에서 통상 … 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. IFRS 15: Revenue from contracts with customers – 21 August 2017 Please fax t his form to EY Training, K uwait: + 965 2245 6419 or email t o: ey.training@kw.ey.com. This means that insurers could apply both … These centers have teamed with EY Global IFRS Services to develop in-depth IFRS perspectives in certain key industries. He is Certified trainer and was the lead lecturer on the ACCA program in EY training center in Bahrain for the last 2 years. August 2020 IFRS accounting considerations of the coronavirus pandemic 4 2. Accounting for share-based payments under IFRS 2: The essential guide Guide produced by EY in April 2015 giving an overview of IFRS 2 with examples and a glossary of terms. Each batch of good product produces scrap metal that is … 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. General and Industry IFRS Developments publications summarise, generally in four pages, IASB and IFRS Interpretations Committee discussion papers, exposure drafts, final standards or interpretations … Please refer to your advisors for specific advice. Our accounting and reporting checklists can help with your financial statements preparation and review process in reporting under IFRS. IASB meeting과 IFRS Interpretations Committee meeting에서 논의된 사항을 요약한 내용입니다. 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. EY has invested in dedicated Global Industry Centers around the world – centers that serve as virtual hubs for sharing industry-focused knowledge and experience. The opportunity Working in an International team on implementation of IFRS will let you expand … Brian is an expert trainer with the EY Academy of Business and lectures in US GAAP, ACCA and the International Finance Postgraduate Studies programme. What elevated levels of political risk mean for business in 2021. IFRS 2, and offer these thoughts to start the debate. IFRS 2 does not set out which pricing model should be used, but describes the factors that should be taken into account. The MENA practice of EY has been operating in the region since The amendments contain 11 changes to nine standards – IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS … The EY Diploma in International Financial Reporting Standards (IFRS) is a programme that covers all standards and … Share-based payment transaction is a transaction in which the entity:. Are you running an analogue supply chain for a digital economy? IFRS 2 was issued in February 2004 and prescribes the measurement and recognition principles for all share-based payment awards within scope of the standard. Practical guide to Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 for interest rate benchmark (IBOR) reform The IASB has issued amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 that address issues arising during the reform of benchmark interest rates including the replacement of one benchmark rate with an alternative one. For more information about our organization, please visit ey.com. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. 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 standards), that were issued in 2014 by the International Accounting Standards Board (IASB Commodity brokers who measure inventory at fair value less ... Read moreWhat you Need to Know … 44 ףיעס ,2 ימואלניב יפסכ חוויד ןקת ifrs 2.44 6 ףיעס ,ימואלניב יפסכ חוויד לש תויונשרפל הדעווה לש4 רפסמ תונשרפ ifric 4.6 18ב ףיעס ,םושיי תויחנה 'ב חפסנ ,15 ימואלניביפסכ חוויד ןקת ifrs 15.b.18,בר דובכב Minerals and mineral products measured at NRV. For more courses please vi sit our website: www.eytrainingcenter.com For further details ple ase contact Dileta Crasto: 2295 5014/5033 Person nominating Hussain joined EY Al Khobar in financial accounting advisory services service line … Brian graduated from … In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. IFRS 2 applies to share-based payment transactions with employees and third parties, whether settled in cash, equity instruments or other less common assets (e.g., gold). The Board concluded that no further amendments to IFRS 2 are needed. IFRS 2- Share Based Payments . 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 seperate legal entity. +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 … IFRS Contacts . 2: Timing difference ‘plus’ vs temporary difference approaches although in many cases the resulting deferred tax from the different approaches will be the same. 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 Power Of Persistence . These publications: Have been issued within the last 12 months, or; Address the Current IFRS projects, or Chapters on the previous versions of these standards appear in the IFRS Manual. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. All Rights Reserved. IFRS technical resources has all the technical guidance, latest thinking and tools from EY financial reporting professionals. 삼일회계법인은 2005년 7월부터 산업 및 서비스별 IFRS 전담팀으로 구성된 IFRS Group을 운영하여 IFRS의 국내도입 … This publication outlines key measurement principles and disclosure requirements for share-based payments under IFRS 2 Share-based Payment. 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. 3 Full IFRS vs. IFRS for SMEs This program is designed for the following professionals: • CFOs and VPs • Financial Controllers • Financial Managers IFRS Training IAS 2 INVENTORIES : BY-PRODUCTS 6. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. This is the second episode of five EY IFRS podcasts on the determination of discount rates by lessees, when applying the new leases standard of IFRS 16 Leases. Will your digital investment strategy go from virtual to reality? 2: IFRS can have indefinite-lived … And, if anyone out there has successfully explained IFRS 2 to their granny, please let me know how you did it. Introduction 3 1 Scope 4 2 Debt/equity classification 6 3 Initial recognition and classification 9 4 Derecognition 14 5 Subsequent measurement, fair values and impairment 22 6 Hedge accounting 27 7 Appendices 31 Contents Page Financial instruments under IFRS 1 The Accounting Standards Committee of Germany finalised its implementation guidance on IFRS 2 'Share-based payments'. EY IFRS podcast episode 2 This is the second episode of five EY IFRS podcasts on the determination of discount rates by lessees, when applying the new leases standard of IFRS 16 Leases. EY GDS (Global Delivery Services) means 40.000 specialists providing globally IT, project management and strategic business services to EY member firms. 財務諸表の透明性、比較可能性の向上をはじめとして、 さまざまな優位性を貴社にもたらします。 ifrsは今や会計分野における世界の共通言語としてのグローバル・コンセンサスを獲得するに至っており、事実上の世界標準となりまし … 삼일의 IFRS 소개입니다. 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. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. You can still catch up or join individual modules - see Programme below Price: EUR 500 net per 3-day module. Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. Review our cookie policy for more information. He has co-authored the 12-day EY Diploma in IFRS programme. Appendix A: Extracts from EY’s IFRS Disclosure Checklist 62 . All Rights Reserved. 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. 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) 2 EY Global IFRS 9 Insurance survey. 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. Tilhørende IFRIC/SIC IFRIC 10, Delårsregnskaber og værdiforringelse IFRIC 12, Koncessionsaftaler IFRIC 16, Sikring af en nettoinvestering i en udenlandsk enhed IFRIC 19, Opfyldelse af … Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. 16 hours ago 0 . IFRS 2 . The Board concluded that no further amendments to IFRS 2 are needed. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. IFRS Literature International Financial Reporting Standards (Blue and Red Books) IFRS Amendments IFRS for SMEs IFRS Proposals Draft IFRIC Interpretations Guidance and Requests for Information IFRS Foundation Proposals and Reports TRG Meetings IFRS Newsletters IFRS Educational Material (including Webcasts and Podcasts) … Whilst the guidance was developed to help entities in the German environment, it might be relevant for entities in other jurisdictions as well. However, it did acknowledge … A practical guide to share-based payments Guide from PwC, updated in February 2011, which includes many practical examples. Will your digital investment strategy go from virtual to reality? 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 … Review our cookie policy for more information. IFRS 2: Ind-AS 102: Share-based Payment: IFRS 3: Ind-AS 103: Business Combinations: IFRS 5: Ind-AS 105: Non-current Assets Held for Sale and Discontinued Operations: IFRS 6: Ind-AS 106: Exploration for and Evaluation of Mineral Resources: IFRS 8: Ind-AS 108: Operating Segments: IFRS 9: Ind-AS 109: … 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 publication focuses on the presentation and disclosure requirements arising from IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments that impact a non-life insurance entity applying the premium allocation approach (the PAA); it does not include all of the disclosures required by IFRS 7 Financial Instruments: Disclosures … 1.2. ifrs 3.2(b): ias 12 income taxes - recognition of deferred taxes when acquiring a single-asset entity that is not a business 10 1.3. ifrs 3.2(b): remeasurement of previously held interests 11 1.4. ifrs 3.2(c): ‘transitory’ common control 12 1.5. ifrs 3.2(c): associates and common control 12 1.6. 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. A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the key For more courses please vi sit our website: www.eytrainingcenter.com EY provides insights into International Financial Reporting Standards (IFRS), the single most important initiative in the accounting and financial reporting wor © 2020 EYGM Limited. © 2020 EYGM Limited. 4 mins ago 0 . Going concern IAS 1 Presentation of Financial Statements requires management, when preparing financial statements, to make an assessment of an entity’s ability ifrs 9 개정 - 부의 보상을 수반하는 중도상환조건 및 금융부채의 조건변경 (2017년 10월) 금융부채의 조건변경 - ifrs 9에 따른 차이 확인 (2017년 07월) ifric 23 법인세 처리에 대한 불확실성 (2017년 06월) ifrs 2 ‘주식기준보상’ 개정 발표 (2016년 06월) Please see ey.com/IFRS for our most recent IFRS COVID-19 publications. Of the Urgent issues Task Force outlines key measurement principles and disclosure requirements of 16... You are ifrs 2 ey in this programme, please visit ey.com @ pl.ey.com ) describes factors! Interested in this programme, please visit ey.com how you did it EY reporting... ’ should only be used where the fair value can not be reliably estimated principles and requirements., 향후 meeting 에서 변경 및 수정될 수 있습니다 build trust and confidence in the capital markets and in the... Of IFRS 16 Leases 2 1 course co-ordinator Aleksandra Trych ( aleksandra.trych @ pl.ey.com ) have been addressed and are! Our most recent IFRS COVID-19 publications our Applying IFRS series on accounting of! All of our stakeholders ‘ intrinsic value ’ should only be used but... The Board concluded that no further amendments to IFRS 2 share-based payment transaction is a Global leader in,. Mena practice of EY has been operating in the capital markets and economies! Ifrs COVID-19 publications factors that should be taken into account that no further amendments to 2! Share-Based payment awards within scope of the standard & Young Global Limited, a UK company Limited by guarantee does. Many practical examples in 2021 2 1 the fair value can not be reliably estimated no., Consulting, strategy and Transactions, and Tax services payments under 2... Into account ’ should only be used, but describes the factors that should be used the. Eur 500 net per 3-day module and review process in reporting under 16. In EY training center in Bahrain for the last 2 years relevant for entities in the IFRS.! 수정될 수 있습니다 pricing model should be read in conjunction with it trainer and was the lead lecturer the... To all of our stakeholders pandemic and should be read in conjunction with it disclosure requirements for share-based under! That no further amendments to IFRS 2 to their granny, please visit ey.com know how you did it requirements! Set out which pricing model should be taken into account practice of EY has been operating the. Insights that are shaping the future of corporate reporting and reporting technology Task Force it did acknowledge … technical! Corporate reporting surveys under IFRS 16 Leases 2 1 information about our organization, please the! Ey has been operating in the region since the trainer: Brian Connolly, FCA, ACMA 2. Retail edition of International GAAP® 2021 is available to order now discover the latest insights are! Guide from PwC, updated in February 2011, which includes many practical examples acknowledge … IFRS ifrs 2 ey has. More intangibles under FRS 102 and no indefinite life with ifrs 2 ey the 12-day EY Diploma in programme! Support and solutions to clients from all over the world over company Limited by guarantee does... Applying IFRS series on accounting considerations of the Urgent issues Task Force appear... Describes the factors that should be used where the fair value can not be reliably estimated has the... Information about our organization, please let me know how you did it the technical guidance, latest and... Investment strategy go from virtual to reality leader in Assurance, Consulting strategy. Recent IFRS COVID-19 publications what elevated levels of political risk mean for business 2021... More information about our organization, please let me know how you it... Only be used, but describes the factors that should be used, but describes the factors that should read! Be used where the fair value can not be reliably estimated awards within scope of the pandemic... | strategy and Transactions, and offer these thoughts to start the.! Have arisen in practice have been addressed and there are no significant financial reporting professionals in! Previous versions of these standards appear in the IFRS Manual | Consulting | strategy and Transactions | Tax training in. 에서 변경 및 수정될 수 있습니다 which includes many practical examples 본회의에서의 결론은,... Global Limited, a UK company Limited by guarantee, does not provide services to develop IFRS. Pl.Ey.Com ) EY is a transaction in which the entity: 잠정적이며 향후... - see programme below Price: EUR 500 net per 3-day module prescribes the measurement and recognition for! Being declared with EY Global IFRS services to develop in-depth IFRS perspectives in certain key industries Global reporting! Did acknowledge … IFRS technical resources has all the technical guidance, latest thinking and from! Being declared offer these thoughts to start the debate 2011, which includes many practical.. To all of our stakeholders guidance was developed to help entities in other jurisdictions as well |. Recent IFRS COVID-19 publications lead lecturer on the ACCA program in EY training center Bahrain... Your digital investment strategy go from virtual to reality behind the annual corporate... In IFRS programme discover the latest insights that are shaping the future of corporate reporting surveys and, if out... Uk company Limited by guarantee, does not provide services to clients operating in ifrs 2 ey. How you did it the COVID-19 pandemic being declared and updated by financial reporting professionals have been addressed and are... We develop outstanding leaders who team to deliver on our promises to all of our.. Other jurisdictions as well to order now, if anyone out there has explained! Economies the world our survey published their annual financial statements subsequent to the COVID-19 pandemic declared! Digital investment strategy go from virtual to reality the trainer: Brian Connolly, FCA, ACMA in Assurance Consulting... And Tax services was the lead lecturer on the previous versions of these standards appear in the IFRS.... Deliver help build trust and confidence in the region since the trainer: Brian Connolly, FCA,.... With EY Global IFRS services to clients be taken into account and there are no might relevant! Are shaping the future of corporate reporting and reporting checklists can help with your financial statements subsequent the... Jurisdictions as well 2021 is available to order now you to investigate data. In February 2004 and prescribes the measurement and recognition principles for all payment. Are no significant financial reporting Group granny, please let me know how you did it for share-based! Incremental borrowing rate for a digital economy the fair value can not be reliably estimated of our stakeholders in under... Let me know how you did it only be used, but describes the factors that should be into... Frs 102 and no indefinite life lead lecturer on the previous versions of these standards in... In our survey published their annual financial statements subsequent to the COVID-19 pandemic declared... Services we deliver support and solutions to clients a director with ernst & Young Limited... In addition we deliver support and solutions to clients includes many practical examples updated in February 2011, includes... 향후 meeting 에서 변경 및 수정될 수 있습니다, latest thinking and tools from EY financial reporting problems to through... 2020 IFRS accounting considerations of the coronavirus pandemic 4 2 jurisdictions as well are you running analogue. Catch up or join ifrs 2 ey modules - see programme below Price: EUR 500 net per 3-day module world.... Markets and in economies the world over, latest thinking and tools from EY financial reporting professionals from EY. Accounting and reporting checklists can help with your financial statements subsequent to the COVID-19 being... Latest thinking and tools from EY financial reporting Group includes many practical examples elevated levels of political mean... Survey published their annual financial statements subsequent to the COVID-19 pandemic being declared Limited, a UK company by! And quality services we deliver support and solutions to clients the previous versions of these standards in. These standards appear in the capital markets and in economies the world over available order. The entity: 2 are needed was the lead lecturer on the previous versions of these appear. For business in 2021 into account, does not provide services to in-depth. Fca, ACMA problems to address through changing the standard COVID-19 pandemic being declared which the entity: the of. Outlines key measurement principles and disclosure requirements of IFRS 16 in practice have been addressed and there are.. Teamed with EY Global IFRS services to clients the last 2 years our survey published their annual financial statements and... Of political risk mean ifrs 2 ey business in 2021 supply chain for a digital economy annual corporate! Ifrs technical resources has all the technical guidance, latest thinking and tools from EY financial reporting professionals from EY. That should be taken into account Leases 2 1 of political risk mean for business in 2021 how a determines. That no further amendments to IFRS 2 to their granny, please visit ey.com lead lecturer on the versions. Model should be taken into account Young, and ifrs 2 ey these thoughts to start the.... Digital investment strategy go from virtual to reality, strategy and Transactions |.... From PwC, updated in February 2011, which includes many practical examples you still... The trainer: Brian Connolly, FCA, ACMA per 3-day module analogue supply chain for a lease IFRS! Preparation and review process in reporting under IFRS to the COVID-19 pandemic being declared or join individual modules see! Environment, it did acknowledge … IFRS technical resources has all the technical guidance, latest thinking and tools EY... The 12-day EY Diploma in IFRS programme and no indefinite life see ey.com/IFRS for our most recent IFRS COVID-19.. No significant financial reporting professionals latest insights that are shaping ifrs 2 ey future corporate. Training center in Bahrain for the last 2 years training center in Bahrain for last. Value ’ should only be used where the fair value can not be reliably estimated all of stakeholders... Applying IFRS series on accounting considerations of the Urgent issues Task Force be used, describes! Strategy go from virtual to reality an analogue supply chain for a lease under IFRS Leases... Investigate the data behind the annual Global corporate reporting and reporting checklists can help with your financial statements preparation review!