SlideShare una empresa de Scribd logo

Aat Frsme (Delegate Pack)

•Descargar como PPT, PDF•
•
W
wantage71

AAT Oxford Branch - Accounting Standards Presentation slides from 15th September 2011

1 de 28
UK Accounting Standards
[object Object],[object Object],[object Object]
and a simplified UK standard based on the IFRS for SME’s
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
First FRSME a/cs 31 Dec 2014 1 Jan 2014 31 Dec 2012 Comparatives Reconcile equity Reconcile equity Reconcile profit UK GAAP v FRSME
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Section 17 IFRS IAS 16
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Section 25 IFRS IAS 23
[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Section 16 IFRS IAS 40
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Section 18 IFRS IAS 38
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Section 18 IFRS IAS 38
[object Object],[object Object],[object Object],[object Object]
FRSME Section 20 IFRS IAS 17
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRSME Sections 11 and 12 IFRS IAS 32/IAS 39
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],DEFERRED TAX
 

Recomendados

Accounting standards
Accounting standardsAccounting standards
Accounting standardsNirooj Fidin
 
As 13
As 13As 13
As 13Praveen Kumar
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsCA Jimmit Mehta
 
Ch05
Ch05Ch05
Ch05ESHETIE MEKONENE AMARE
 
IFRS at a Glance_BDO_2015-07
IFRS at a Glance_BDO_2015-07IFRS at a Glance_BDO_2015-07
IFRS at a Glance_BDO_2015-07Catalin Paraschivescu
 
ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)Tony Mason, FCCA
 
As 29
As 29As 29
As 29Dinesh Bravo
 
IFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewIFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewSohan Al Akbar
 

Recomendados

Accounting standards
Accounting standardsAccounting standards
Accounting standardsNirooj Fidin
 
As 13
As 13As 13
As 13Praveen Kumar
 
Accounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsAccounting Standard - 28 Impairment Of Assets
Accounting Standard - 28 Impairment Of AssetsCA Jimmit Mehta
 
Ch05
Ch05Ch05
Ch05ESHETIE MEKONENE AMARE
 
IFRS at a Glance_BDO_2015-07
IFRS at a Glance_BDO_2015-07IFRS at a Glance_BDO_2015-07
IFRS at a Glance_BDO_2015-07Catalin Paraschivescu
 
ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)Tony Mason, FCCA
 
As 29
As 29As 29
As 29Dinesh Bravo
 
IFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewIFRS 9 financial instruments Overview
IFRS 9 financial instruments OverviewSohan Al Akbar
 
Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalDwara Balaji
 
As 25 Interim Financial Reporting
As 25 Interim Financial ReportingAs 25 Interim Financial Reporting
As 25 Interim Financial ReportingKrishna Chaitanya
 
accounting standard
accounting standardaccounting standard
accounting standardjhbudhwani
 
As 19
As 19As 19
As 19Praveen Kumar
 
ARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsTony Mason, FCCA
 
As 10
As 10As 10
As 10Praveen Kumar
 
accounting std 6 &10
accounting std 6 &10accounting std 6 &10
accounting std 6 &10Rutuja Chudnaik
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamationvenkanna setty
 
IFRS Update Nov 28 2016
IFRS Update Nov 28 2016IFRS Update Nov 28 2016
IFRS Update Nov 28 2016Paul Rhodes
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Prahlad Kulkarni
 
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...Varun Sethi
 
Share Based Payments
Share Based PaymentsShare Based Payments
Share Based Paymentsuktaxandaccounts.com
 
accounting standards and ifrs 2
accounting standards and ifrs 2accounting standards and ifrs 2
accounting standards and ifrs 2University Of Dhaka
 
Financial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statementsFinancial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statementsSazzad Hossain, ITP, MBA, CSCA™
 
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017paul young cpa, cga
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)Bernraf Orpiano
 
New ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associatesNew ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associatesESHETIE MEKONENE AMARE
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9ESHETIE MEKONENE AMARE
 
As 12
As 12As 12
As 12Praveen Kumar
 
Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010Deirdrekiely
 
Future of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SMEFuture of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SMEShaneMcKenna
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfnaimenim
 

Más contenido relacionado

La actualidad más candente

Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalDwara Balaji
 
As 25 Interim Financial Reporting
As 25 Interim Financial ReportingAs 25 Interim Financial Reporting
As 25 Interim Financial ReportingKrishna Chaitanya
 
accounting standard
accounting standardaccounting standard
accounting standardjhbudhwani
 
ARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsTony Mason, FCCA
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamationvenkanna setty
 
IFRS Update Nov 28 2016
IFRS Update Nov 28 2016IFRS Update Nov 28 2016
IFRS Update Nov 28 2016Paul Rhodes
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Prahlad Kulkarni
 
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...Varun Sethi
 
Financial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statementsFinancial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statementsSazzad Hossain, ITP, MBA, CSCA™
 
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017paul young cpa, cga
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)Bernraf Orpiano
 
New ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associatesNew ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associatesESHETIE MEKONENE AMARE
 
Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010Deirdrekiely
 

La actualidad más candente (20)

Problems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes finalProblems based on accounting standards and guidance notes final
Problems based on accounting standards and guidance notes final
 
As 25 Interim Financial Reporting
As 25 Interim Financial ReportingAs 25 Interim Financial Reporting
As 25 Interim Financial Reporting
 
accounting standard
accounting standardaccounting standard
accounting standard
 
As 19
As 19As 19
As 19
 
ARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instrumentsARM FD solutions - IFRS 9 financial instruments
ARM FD solutions - IFRS 9 financial instruments
 
As 10
As 10As 10
As 10
 
accounting std 6 &10
accounting std 6 &10accounting std 6 &10
accounting std 6 &10
 
AS 14 - Accounting for Amalgamation
AS 14 - Accounting for AmalgamationAS 14 - Accounting for Amalgamation
AS 14 - Accounting for Amalgamation
 
IFRS Update Nov 28 2016
IFRS Update Nov 28 2016IFRS Update Nov 28 2016
IFRS Update Nov 28 2016
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10
 
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
CA Varun Sethi - IndAS 102 - IFRS 2 - Share based payments - Accounting for ...
 
Share Based Payments
Share Based PaymentsShare Based Payments
Share Based Payments
 
accounting standards and ifrs 2
accounting standards and ifrs 2accounting standards and ifrs 2
accounting standards and ifrs 2
 
Financial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statementsFinancial Accounting ICAB Appendix BFRS financial statements
Financial Accounting ICAB Appendix BFRS financial statements
 
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)
 
New ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associatesNew ifrs 11 joint arrangements & associates
New ifrs 11 joint arrangements & associates
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9
 
As 12
As 12As 12
As 12
 
Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010Accounting Issues In A Downturn April 2010
Accounting Issues In A Downturn April 2010
 

Similar a Aat Frsme (Delegate Pack)

Future of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SMEFuture of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SMEShaneMcKenna
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfnaimenim
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1Jose Cintron
 
EY-FRS-102-illustrative-financial-statements
EY-FRS-102-illustrative-financial-statementsEY-FRS-102-illustrative-financial-statements
EY-FRS-102-illustrative-financial-statementsHudson Grieve
 
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdfTousiefNaqvi1
 
Financial accounting icab chapter 5 property, plant and equipment
Financial accounting icab chapter 5 property, plant and equipmentFinancial accounting icab chapter 5 property, plant and equipment
Financial accounting icab chapter 5 property, plant and equipmentSazzad Hossain, ITP, MBA, CSCA™
 
International accounting standard (ias)
International accounting standard (ias)International accounting standard (ias)
International accounting standard (ias)Mukund KS
 
IFRS- 15 with illustrative examples
IFRS- 15 with illustrative examples IFRS- 15 with illustrative examples
IFRS- 15 with illustrative examples Masum Gazi
 
Asset management market study - value for money
Asset management market study - value for moneyAsset management market study - value for money
Asset management market study - value for moneyMichael Booth
 
ACCA Strategic Business Reporting Study Text.pdf
ACCA Strategic Business Reporting Study Text.pdfACCA Strategic Business Reporting Study Text.pdf
ACCA Strategic Business Reporting Study Text.pdfApril Smith
 
Vas ifrs conversion- financial instrument
Vas ifrs conversion- financial instrumentVas ifrs conversion- financial instrument
Vas ifrs conversion- financial instrumentTony Auditor
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSRATHESH J
 
Accounting standards ppt
Accounting standards pptAccounting standards ppt
Accounting standards pptJitesh Kumar
 

Similar a Aat Frsme (Delegate Pack) (20)

Future of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SMEFuture of Irish GAAP and IFRS for SME
Future of Irish GAAP and IFRS for SME
 
IFRS 16 Presentation.pdf
IFRS 16 Presentation.pdfIFRS 16 Presentation.pdf
IFRS 16 Presentation.pdf
 
GAAP vs IFRS
GAAP vs IFRSGAAP vs IFRS
GAAP vs IFRS
 
International Accounting
International Accounting International Accounting
International Accounting
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1
 
EY-FRS-102-illustrative-financial-statements
EY-FRS-102-illustrative-financial-statementsEY-FRS-102-illustrative-financial-statements
EY-FRS-102-illustrative-financial-statements
 
IFRS vs GAAP
IFRS vs GAAPIFRS vs GAAP
IFRS vs GAAP
 
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
1_icai_dubai_ifrs_9_expected_credit_loss_final.pdf
 
Tokyo, July 2010
Tokyo, July 2010Tokyo, July 2010
Tokyo, July 2010
 
Financial accounting icab chapter 5 property, plant and equipment
Financial accounting icab chapter 5 property, plant and equipmentFinancial accounting icab chapter 5 property, plant and equipment
Financial accounting icab chapter 5 property, plant and equipment
 
International accounting standard (ias)
International accounting standard (ias)International accounting standard (ias)
International accounting standard (ias)
 
IFRS 15 Revenue
IFRS 15 RevenueIFRS 15 Revenue
IFRS 15 Revenue
 
IFRS 15 Revenue from Contracts with Customers Full text
IFRS 15 Revenue from Contracts with Customers Full textIFRS 15 Revenue from Contracts with Customers Full text
IFRS 15 Revenue from Contracts with Customers Full text
 
IFRS- 15 with illustrative examples
IFRS- 15 with illustrative examples IFRS- 15 with illustrative examples
IFRS- 15 with illustrative examples
 
Asset management market study - value for money
Asset management market study - value for moneyAsset management market study - value for money
Asset management market study - value for money
 
ACCA Strategic Business Reporting Study Text.pdf
ACCA Strategic Business Reporting Study Text.pdfACCA Strategic Business Reporting Study Text.pdf
ACCA Strategic Business Reporting Study Text.pdf
 
Ifrs for pensions schemes emac
Ifrs for pensions schemes emacIfrs for pensions schemes emac
Ifrs for pensions schemes emac
 
Vas ifrs conversion- financial instrument
Vas ifrs conversion- financial instrumentVas ifrs conversion- financial instrument
Vas ifrs conversion- financial instrument
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDS
 
Accounting standards ppt
Accounting standards pptAccounting standards ppt
Accounting standards ppt
 

Aat Frsme (Delegate Pack)

Notas del editor

  1. Some very small financial institutions would be exempt.
  2. FRSME RUNS TO ABOUT 400 PAGES
  3. AT LEAST FOR THE MOMENT>>>WELL A Lengthy moment..but still its only a matter of time..
  4. ASB is planning to develop a standard specific to the needs of public benefit entities such as charities. It will also retain the sector specific SORPs where there is a clear need.
  5. ter
  6. ter
  7. ter
  8. ter
  9. ter