| Information | This course provides a practical guide for financial statement preparers navigating the evolving IFRS landscape. We will cover new IFRS standards with a focus on IFRS 19 Subsidiaries without Public Accountability: Disclosures and explore whether eligible subsidiaries should consider adopting IFRS 19 as an alternative to full IFRS.
The course also addresses the decision-making process for applying IFRS for SMEs as a reporting framework including a high-level comparison between full IFRS and the amended IFRS for SMEs Standard (effective January 2027). By the end of the session preparers will understand the options available and the impact of these standards on compliance transparency and reporting efficiency. |
