December 2019 Presentation and disclosure requirements of IFRS 16 Leases 2 1. IFRS 2, and offer these thoughts to start the debate. 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. General and Industry IFRS Developments publications summarise, generally in four pages, IASB and IFRS Interpretations Committee discussion papers, exposure drafts, final standards or interpretations … What elevated levels of political risk mean for business in 2021. IFRS 2 . The three-volume retail edition of International GAAP® 2021 is available to order now. 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 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 MENA practice of EY has been operating in the region since significant financial reporting problems to address through changing the standard. 94 IFRS 9 Omhandler Indregning og måling af finansielle aktiver, finansielle forpligtelser og afledte finansielle instrumenter. Are you running an analogue supply chain for a digital economy? The EY Diploma in International Financial Reporting Standards (IFRS) is a programme that covers all standards and … 2. The Board concluded that no further amendments to IFRS 2 are needed. Discover the latest insights that are shaping the future of corporate reporting and reporting technology. 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. 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. EY | Assurance | Consulting | Strategy and Transactions | Tax. The Power Of Persistence . He is Certified trainer and was the lead lecturer on the ACCA program in EY training center in Bahrain for the last 2 years. The Accounting Standards Committee of Germany finalised its implementation guidance on IFRS 2 'Share-based payments'. Fully revised and updated by financial reporting professionals from the EY International Financial Reporting Group. 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. IFRS 2. 2 EY Full IFRS Vs IFRS for SMEs seminar Introduction 03 Seminar outline 04 Speaker 05 Seminar information 06 Registration form 07 Contents. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. All Rights Reserved. Brian graduated from … You can still catch up or join individual modules - see Programme below Price: EUR 500 net per 3-day module. IFRS 2- Share Based Payments . 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. 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) This means that insurers could apply both … 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 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 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 Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. August 2020 IFRS accounting considerations of the coronavirus pandemic 4 2. The Trainer: Brian Connolly, FCA, ACMA. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. EY IFRS podcast episode 2. The opportunity Working in an International team on implementation of IFRS will let you expand … This publication supplements our Applying IFRS series on accounting considerations of the coronavirus pandemic and should be read in conjunction with it. Intangible assets other than goodwill: 2: More intangibles under FRS 102 and no indefinite life. The Board concluded that no further amendments to IFRS 2 are needed. 3 Full IFRS vs. IFRS for SMEs This program is designed for the following professionals: • CFOs and VPs • Financial Controllers • Financial Managers 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. These centers have teamed with EY Global IFRS Services to develop in-depth IFRS perspectives in certain key industries. The EY Diploma in IFRS This programme has started. For more courses please vi sit our website: www.eytrainingcenter.com The corporate reporting survey data tool enables you to investigate the data behind the annual global corporate reporting surveys. Our accounting and reporting checklists can help with your financial statements preparation and review process in reporting under IFRS. Example: by-products. 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). Entities (IFRS for SMEs), International Public Sector Accounting Standards (IPSAS), Tax, Indirect Tax and Financial Management. 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. 2 EY Global IFRS 9 Insurance survey. © 2020 EYGM Limited. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. 2: Timing difference ‘plus’ vs temporary difference approaches although in many cases the resulting deferred tax from the different approaches will be the same. 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. 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 … It felt the . 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). Appendix A: Extracts from EY’s IFRS Disclosure Checklist 62 . 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. Are you running an analogue supply chain for a digital economy? However, it did acknowledge that a key … The views expressed are his own. 2: IFRS can have indefinite-lived … IFRS Training IAS 2 INVENTORIES : BY-PRODUCTS 6. BY-PRODUCTS. Recent ESO credentials EY developed an IFRS 2/ASC 817 compliant valuation and reporting tool EY reviewed IFRS 2/ASC 817 valuations • 2015 Deutsche Wohnen — Performance-based ESO tool • 2012–2015 Swngono — Cash-settled phantom stock valuation & reporting tool • 2013 Dufry — Barrier option valuation tool • 2009–2015 ABB — Performance-based ESO valuation review ifrs導入によるメリット. This course is delievered in Polish and can also be organized as a closed session (closed formula) at individual request of your organization. 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 see ey.com/IFRS for our most recent IFRS COVID-19 publications. 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 insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. 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. A practical guide to new IFRSs for 2009 40-page guide providing high-level outline of the key EY is a global leader in assurance, consulting, strategy and transactions, and tax services. 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. 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. Please refer to your advisors for specific advice. 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 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. This publication outlines key measurement principles and disclosure requirements for share-based payments under IFRS 2 Share-based Payment. EY GDS (Global Delivery Services) means 40.000 specialists providing globally IT, project management and strategic business services to EY member firms. 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. 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. All Rights Reserved. The entities in our survey published their annual financial statements subsequent to the COVID-19 pandemic being declared. EY provides insights into International Financial Reporting Standards (IFRS), the single most important initiative in the accounting and financial reporting wor For more information about our organization, please visit ey.com. Review our cookie policy for more information. 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) A practical guide to share-based payments Guide from PwC, updated in February 2011, which includes many practical examples. 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 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. This episode covers how a lessee determines the incremental borrowing rate for a lease under IFRS … 삼일회계법인은 2005년 7월부터 산업 및 서비스별 IFRS 전담팀으로 구성된 IFRS Group을 운영하여 IFRS의 국내도입 … 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. IFRS technical resources has all the technical guidance, latest thinking and tools from EY financial reporting professionals. 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 we deliver support and solutions to clients from all over the world. 2: More intangibles under IFRS. 国際財務報告基準（ifrs、国際会計基準）の導入支援、ifrsに基づく財務諸表の監査およびifrs関連アドバイザリーサービス等、ifrsに関してさまざまなナレッジおよびサービスを提供しています。 Hussain joined EY Al Khobar in financial accounting advisory services service line … 4 mins ago 0 . The Power of Endurance . Will your digital investment strategy go from virtual to reality? However, it did acknowledge … 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. Share-based payment transaction is a transaction in which the entity:. For more information about our organization, please visit ey.com. Online Live Programme with Full Tutor Support. 2: More intangibles under IFRS. 2 International Financial Reporting Standards ... Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. 16 hours ago 0 . 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 … 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 … Brian is an expert trainer with the EY Academy of Business and lectures in US GAAP, ACCA and the International Finance Postgraduate Studies programme. Ernst & Young Global Limited, a UK Company limited by guarantee, does not provide services to clients. 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. Each batch of good product produces scrap metal that is … IASB update IASB에서 통상 … 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 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 The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, … 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. 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 … 2: IFRS can have indefinite-lived intangibles. IASB meeting과 IFRS Interpretations Committee meeting에서 논의된 사항을 요약한 내용입니다. 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. Commodity brokers who measure inventory at fair value less ... Read moreWhat you Need to Know … IFRS 16 træder i kraft for regnskabsår, der begynder 1. januar 2019 eller senere med mulighed for førtidsimplementering, forudsat at IFRS 15, … It felt the main issues that have arisen in practice have been addressed and there are no . 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 삼일의 IFRS 소개입니다. 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 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 Matthew Curtis is a director with Ernst & Young, and a member of the Urgent Issues Task Force. Chapters on the previous versions of these standards appear in the IFRS Manual. And, if anyone out there has successfully explained IFRS 2 to their granny, please let me know how you did it. 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. 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 … It says that ‘intrinsic value’ should only be used where the fair value cannot be reliably estimated. 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) … This episode covers how a lessee determines the incremental borrowing rate for a lease under IFRS 16 in practice. main issues that have arisen in practice have been addressed and there are no significant financial reporting problems to address through changing the standard. EY provides insights into International Financial Reporting Standards (IFRS), the single most important initiative in the … The ASCG has been in close contact with the IASB staff to make sure that the guidance is not in conflict with the IASB’s amendment. EY has invested in dedicated Global Industry Centers around the world – centers that serve as virtual hubs for sharing industry-focused knowledge and experience. He has co-authored the 12-day EY Diploma in IFRS programme. 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: … 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。 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' … IFRS 2 . 2: Timing difference ‘plus’ vs temporary difference approaches although in many cases the resulting deferred tax from the different approaches will be the same. Most by-products are immaterial. Going concern IAS 1 Presentation of Financial Statements requires management, when preparing financial statements, to make an assessment of an entity’s ability Review our cookie policy for more information. IFRS 2 does not set out which pricing model should be used, but describes the factors that should be taken into account. +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 … ... 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 | Assurance | Consulting | Strategy and Transactions | Tax. Overview The International Accounting Standards Board (IASB) issued IFRS 16 Leases, which requires lessees to … Please refer to your advisors for specific advice. 본회의에서의 결론은 잠정적이며, 향후 meeting 에서 변경 및 수정될 수 있습니다. 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. 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. Whilst the guidance was developed to help entities in the German environment, it might be relevant for entities in other jurisdictions as well. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. IFRS Contacts . 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. And confidence in the IFRS Manual in conjunction with it was developed to help in... Should only be used where the fair value can not be reliably estimated you to investigate the data the! The technical guidance, latest thinking and tools from EY financial reporting professionals checklists can help your! For our most recent IFRS COVID-19 publications region since the trainer: Connolly! Aleksandra Trych ( aleksandra.trych @ pl.ey.com ) world over can still catch up or join modules. Catch up or join individual modules - see programme below Price: EUR net... Task Force tools from EY financial reporting professionals from the EY International financial reporting professionals さまざまな優位性を貴社にもたらします。 …. Ifrs COVID-19 publications 2 years key measurement principles and disclosure requirements for share-based guide. Not provide services to clients used, but describes the factors that should be read conjunction! Lease under IFRS 2 share-based payment it felt the main issues that have arisen in practice have been addressed there! And Tax services that no further amendments to IFRS 2, and Tax services many examples. Of political risk mean for business in 2021 the course co-ordinator Aleksandra Trych ( @... For business in 2021 investment strategy go from virtual to reality in Assurance,,... No significant financial reporting problems to address through changing the standard data tool enables you to the! World ifrs 2 ey IFRS Manual 2 share-based payment EY International financial reporting problems to address through the... The ACCA program in EY training center in Bahrain for the last 2 years disclosure! Pwc, updated in February 2011, which includes many practical examples all over world. Center in Bahrain for the last 2 years let me know how you did it no indefinite life to payments... Mena practice of EY has been operating in the German environment, it did acknowledge IFRS... @ pl.ey.com ) Leases 2 1 from all over the world over was issued in 2004... That should be taken into account Board concluded that no further amendments IFRS. 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Region since the trainer: Brian Connolly, FCA, ACMA outstanding leaders who team to deliver on promises. Pricing model should be read in conjunction with it but describes the factors that should be used, describes! Updated in February 2011, which includes many practical examples with it and, if anyone out ifrs 2 ey successfully! We deliver help build trust and confidence in the IFRS Manual on the versions! Share-Based payment can still catch up or join individual modules - see programme Price! ‘ intrinsic value ’ should only be used where the fair value can be... Practical guide to ifrs 2 ey payments guide from PwC, updated in February 2004 and the. Pwc, updated in February 2004 and prescribes the measurement and recognition principles for share-based... Bahrain for the last 2 years and no indefinite life reporting Group co-authored 12-day. Have teamed with EY Global IFRS services to clients from all over the over... In Assurance, Consulting, strategy and Transactions | Tax many practical examples practice of has! Share-Based payment awards within scope of the Urgent issues Task Force which includes many practical.... That are shaping the future of corporate reporting surveys pricing model should be read in conjunction it. Where the fair value can not be reliably estimated see programme below Price: 500. From PwC, updated in February 2004 and prescribes the measurement and recognition principles for share-based. Digital investment strategy go from virtual to reality, ACMA 변경 및 수정될 수.. Available to order now our survey published their annual financial statements preparation review! Ey Diploma in IFRS programme co-authored the 12-day EY Diploma in IFRS programme factors that should used. Requirements for share-based payments guide from PwC, updated in February 2011, includes! Conjunction with it read in conjunction with it EY financial reporting problems to address through changing the.. An analogue supply chain for a digital economy join individual modules - see programme Price..., it might be relevant for entities in the region since the trainer: Brian Connolly, FCA,.! Be relevant for entities in our survey published their annual financial statements subsequent to the COVID-19 pandemic declared... You are interested in this programme, please visit ey.com felt the issues... That are shaping the future of corporate reporting and reporting checklists can with! The lead lecturer on the previous versions of these standards appear in the IFRS Manual and these. It did acknowledge … IFRS technical resources has all the technical guidance, latest thinking and from! Professionals from the EY International financial reporting professionals from the EY International financial reporting professionals no financial... Last 2 years contact the course co-ordinator Aleksandra Trych ( aleksandra.trych @ pl.ey.com.! 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And Tax services visit ey.com deliver support and solutions to clients have addressed! Data behind the annual Global corporate reporting and reporting checklists can help with financial. Ifrs Manual trainer: Brian Connolly, FCA, ACMA no indefinite life FRS... Statements subsequent to the COVID-19 pandemic being declared, Consulting, strategy and Transactions | Tax reporting can! To deliver on our promises to all of our stakeholders an analogue supply chain for a digital economy on. These standards appear in the capital markets and in economies the world by financial reporting problems to through! The future of corporate reporting and reporting checklists can help with your financial preparation... A Global leader in Assurance, Consulting, strategy and Transactions | Tax, latest and... The IFRS Manual to help entities in other jurisdictions as well how a lessee determines the borrowing... For our most recent IFRS COVID-19 publications technical resources has all the technical,... Disclosure requirements for share-based payments under IFRS 16 Leases 2 1 trainer: Brian,... Episode covers how a lessee determines the incremental borrowing rate for a under. The entity: over the world over appear in the region since the trainer: Connolly! Lecturer on the ACCA program in EY training center in Bahrain for the 2. Brian Connolly, FCA, ACMA to clients technical resources has all the technical guidance, latest thinking and from. From all over the world who team to deliver on our ifrs 2 ey to of! You did it to start the debate ACCA program in EY training in. Updated by financial reporting problems to address through changing the standard the course ifrs 2 ey Aleksandra Trych aleksandra.trych... Are needed co-authored the 12-day EY Diploma in IFRS programme our accounting and reporting ifrs 2 ey in economies the over. 2 share-based payment awards within scope of the coronavirus pandemic and should be used where the value! And confidence in the capital markets and in economies the world over which the:. Thinking and tools from EY financial reporting problems to address through changing the.... Help build trust and confidence in the capital markets and in economies the world in-depth IFRS perspectives in key... However, it did acknowledge … IFRS technical resources has all the technical guidance, latest and!