Liam Doran from AccountancySchool.ie will deliver a 90 minute Corporate Reporting session taking a practical look at the following;
Implementing Impairment reviews during covid 19
- Review of the standards requirements
- What assets on the balance sheet will need to be looked at
- What will auditors expect to see
- Practical impairment review examples
Deferred taxation
- Review of the standards requirements
- Recent pronouncements on the topic by ESMA and others
- What will Covid 19 do to the calculations
- Deferred taxation assets and their recognition
- Leases and IFRS 16 – how that standard will impact deferred taxation
- The accounting – practical examples