The webinar offers a refresher to IFRS 16 ‘Leases’ and provides an overview of various amendments to standards, including:
- IFRS 3 ‘Business Combinations’
- Definition of a Business
- IAS 1 ‘Presentation of Financial Statements’
- Classification of Liabilities as Current or Non-current
- Definition of Materiality
- IFRIC 23 ‘Uncertainty over Income Tax Treatments’
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