FIRE AWARD 2017 EVALUATION TOOL
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1 FIRE AWARD 2017 EVALUATION TOOL CPA Cliff Nyandoro FiRe Awards Secretariat Hilton Hotel, Nairobi Wednesday, 13 September
2 Introduction The evaluation tool updates focused on amendments to the existing standards and other changes to the regulatory and compliance requirements. 2
3 Updates to the evaluation tool No major changes noted in IFRS for SMEs, IPSASs Cash and IPSASs Accrual BUT major ones anticipated in 2018 due to the standards coming into effect on the 1 st January
4 Auditor s Report Detailed review to incorporate changes resulting from: ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements; ISA 701 Communicating Key Audit Matters in the Independent Auditor s Report; and ISA 720 (Revised) The Auditor s Responsibilities Relating to Other Information. 4
5 IFRS Evaluation The amendments on IFRS have an effect on presentation and disclosure. In addition, some entities early adopted IFRS 9 hence this will be factored. Please confirm if any entity early adopted IFRS 15; and if so, the need to develop a checklist to evaluate that. IFRS 14 - Regulatory Deferral Accounts 5
6 IFRS Evaluation Based on the provisions of para 5 of IFRS 14, it is unlikely that there is any entity in Kenya that would be able to apply this standard. No checklist has therefore been developed toevaluate compliance. Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) 6
7 IFRS Evaluation Clarification of Acceptable Methods of Depreciation and Amortization (Amendments to IAS 16 and IAS 38) Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) Equity Method in Separate Financial Statements (Amendments to IAS 27) 7
8 IFRS Evaluation Annual Improvements Cycle Disclosure Initiative (Amendments to IAS 1) Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) 8
9 IFRS for SMEs No change, except for the report of the independent auditor. For FY 17 (FiRe Award 2018), the tool should be updated to incorporate changes arising from the Comprehensive review of IFRS for SMEs (effective 1 January 2017) to cater for early adoption. 9
10 IPSAS Cash No change Issued in 2007 and last amendments in However, there is need to incorporate any specific requirements issued by PSASB in 2016/17. 10
11 IPSAS Accrual Limited review, no major changes noted. Major changes however expected in FiRe Award 2018 due to the following new standards which became effective on 1 January 2017 IPSAS 33 First-time Adoption of Accrual Basis IPSASs IPSAS 34 Separate Financial Statements IPSAS 35 Consolidated Financial Statements IPSAS 36 Investments in Associates and Joint Ventures IPSAS 37 Joint Arrangements IPSAS 38 Disclosure of Interests in Other Entities 11
12 Scoring Criteria CRITERIA TOTAL MARKS Compliance with IFRS/IPSAS & Other Technical Pronouncements 70 Report of the Independent Auditor 30 Clarity of Notes, including Significant Accounting Policies 10 Compliance with Reporting Requirements of the PFM Act or any other regulatory requirements 30 Board & Management reports 10 Presentation of performance data 10 Design, layout & visual appearance of the annual report including typeface 05 Governance Report 30 Social Responsibilities & Environmental Reporting 05 Total Marks Awarded
13 End 13
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