IFRS-seminar-2014-belarus | KPMG | BY

IFRS seminar 2014

IFRS seminar 2014

On 18 December 2014 KPMG in Belarus organized its annual free business seminar on topical issues of IFRS and changes in Standards which was attended by over 80 participants including representatives of companies and enterprises of various industries, as well as banks, insurance companies and other organizations.


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IFRS seminar

Key topics:·       

  • Application of IAS 29;
  • IFRS 9: Financial instruments: be prepared for changes;
  • IFRS 15: Revenue on contracts with customers: first impressions;
  • Practical aspects of applying IFRS:

- IFRS 3 and 10. Common control transactions;

- Related parties;

- Investment property;

- Failure to comply with terms of loan agreements – impact on financial statements;

- Deferred taxes;

- Subsequent events;

- Non-market rates on financial instruments;

- Issues of financial assets impairment;

- Sales in leaseback transactions;

- Favourable conditions for the lease as intangible assets when acquiring business.

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