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International Financial Reporting Standards (IFRS) has introduced significant accounting changes in the area of property, plant and equipment (PP&E). Differences between IFRS and Canadian GAAP, such as fair value accounting, componentization, IFRS 1 exemptions and additional disclosures among other things, further complicate the IFRS conversion process. To help you understand how these changes will impact your organization, this webinar provides a summary of the relevant IFRS accounting standards and offers examples to address IFRS conversion issues facing companies with investments in PP&E.
Topics include:
- Optional IFRS 1 exemption - fair value or cost
- Key differences between Canadian GAAP and IFRS
- Recognition and measurement
- Non-monetary transactions
- Subsequent measurement
- Depreciation
- Derecognition
- Financial statement presentation and disclosure
Professional Development Credits
CCH Canadian professional development programs are designed to meet the continuing education requirements of a variety of professional associations. These requirements do vary by association and region. Please consult your provincial association to ensure this webcast meets the continuing professional development standards for your specific situation.
This webinar includes:
30 days to review the webinar recording
Print version of the presentation slides
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