EY International Financial Reporting Standards (IFRS) update. Bahrain, 7 May 2018
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1 EY International Financial Reporting Standards (IFRS) update Bahrain, 7 May 2018
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3 Contents Introduction 04 Topics 05 Speaker 07 Key information 08 Registration form 09
4 Introduction Entities reporting under International Financial Reporting Standards (IFRS) continue to face a steady flow of new standards and interpretations. The resulting changes range from significant amendments of fundamental principles to some minor changes as part of the annual improvements process (AIP). These changes are effecting different areas of accounting, such as recognition, measurement, presentation and disclosure. Some of the changes have implications that go beyond matters of accounting, also potentially impacting the processes, information systems and governance, including business decisions, such as those relating to the creation of joint arrangements or the structuring of particular transactions. The challenge for preparers is to gain an understanding of what lies ahead. This event will provide an overview of key IFRS standards and updates together with relevant implementation challenges. Who should attend This event is designed for professionals responsible for preparing and analyzing financial statements such as: Executives with Financial Reporting Oversight Role Chief Financial Officers Financial Controllers Financial Managers Accountants Auditors Financial Analysts Portfolio Managers Securities Analysts 4 EY IFRS update training All Rights Reserved EY
5 It will require lessees and lessors to make more extensive disclosures than under IAS 17 Topics IFRS 16 Leases IFRS 16, effective for annual periods beginning on or after 1 January 2019, will require lessees and lessors to make more extensive disclosures than IAS 17. With certain exceptions, the changes will impact basic financial ratios, the ability to obtain new financing and the balance sheets of many companies. This session will particularly focus on the following areas: Impact on lessees financial reporting, such as lease term, revised definition of a lease, what is included in lease payments and how to deal with payments based on revenue or inflationary impact Exemptions for leases relating to low value assets or for short terms Transition from IAS 17 to IFRS 16 IFRS 15 Revenue from contracts with customers IFRS 15, which came into effect on 1 January 2018, is a game changer in revenue recognition. It is a new comprehensive standard which replaces the previous revenue recognition standards, IAS 11 and IAS 18, and is impacting the reporting of hundreds of companies. In this session, we will deal with the most important features of IFRS 15 and focus on some issues that have arisen on implementing the standard. IFRS 9 Financial instruments The application of IFRS 9, which came into effect on 1 January 2018, is changing the measurement and presentation of many financial instruments, depending on their contractual cash flows and the business model under which they are held. The impairment requirements generally results in earlier recognition of credit losses. The new hedging model is leading to more economic hedging strategies meeting the requirements for hedge accounting. This event will focus on the main areas of IFRS 9, such as: Classification and measurement of financial assets and liabilities Impairment of financial assets including a discussion on the new expected credit loss model EY IFRS update training 5
6 Topics (continued) AIP and other updates Overview of key changes resulting from the most recent reviews to existing standards Discussion on other changes of standards used for financial statements for the year starting 1 January 2018 or later, such as: using the equity method in individual company statements; adjustment to disclosures relating to IAS 1; the proposed definition of a business and how this will impact on acquisitions, and other recent amendments will be discussed IFRIC 22 Foreign currency transactions and advance consideration Upcoming IASB and IFRIC projects Participant handouts All participants will be provided with material that includes the following: Summary of the IFRS standards governing key issues Case Studies with solutions 6 EY IFRS update training All Rights Reserved EY
7 Speaker Brian Connolly Education/qualifications FCA, Fellow Chartered Accountant, Ireland ACMA, Member of the Chartered Institute of Management Accountants, UK AITI, Institute of Taxation, Ireland BComm, (2.1) University College, Dublin, Ireland Training Focus IFRS Finance Accounting and auditing US GAAP Background Brian is a seasoned EY trainer with long-standing experience developing and delivering training seminars with emphasis on IFRS, US GAAP, accounting and finance to corporate audiences in many countries such as Poland, Hungary, Russia, Romania, Kuwait, Bahrain, Saudi Arabia, UAE and Oman In addition to his training experience, Brian has extensive auditing and accounting experience. His portfolio of audit clients covers the Media & Entertainment, manufacturing and food processing industries. He has advised on potential acquisitions in the Oil & Gas industry, together with advising clients on private placements. He has also developed and delivered comprehensive training programs such as the Executive Studies in Finance with the Warsaw School of Economics. EY IFRS update training 7
8 Key information Date, time and venue Date: 7 May 2018 Time: 09:00 a.m. 05:00 p.m. Venue: TBC Fees Full day event: BHD 195/ per participant Bundle Package: BHD 340/- per participant instead of BHD 461/- Participation at two EY IFRS update events in Bahrain in 2018/2019 (priced at BHD195 each) The EY International GAAP 2018 (usually priced at BHD71) Get 20% discount for: Early bird registration (before 26 April 2018) Previous year event participation Groups of three or more The fees are inclusive of the following: Attendance of the training Training materials Lunch and refreshments Certificate of attendance (8 CPD hours) Registration Please complete the registration form and return via latest by 3 May Contact us For more information: Please business.courses@bh.ey.com sameeha.ebrahim@bh.ey.com Call: EY IFRS update training All Rights Reserved EY
9 Registration form EY International Financial Reporting Standards (IFRS) update 7 May 2018 Location: TBC Registration type: Individual Sponsored Company : 1 Name : Role : Mobile : CPR number : Course details: 7 May 2018, from 09:00 am to 5:00 pm Package Fee (BHD) Early bird registration (before 26 April 2018) 156 Group registration (3 participants or more) 156 Full one day IFRS update 195 Bundle Package (2 IFRS events + EY igaap 2018) 340 (instead of 461 BHD) 2 Name : Role : Mobile : CPR number : 3 Name : Role : Mobile : CPR number : Invoice to be addressed to (if different than the participant): Name Role Company PO Box Mobile : : : : : : The above fees are inclusive of: Certificate of Attendance (8 CPE/CPD hours) Training material Lunch and refreshments Payments An invoice with all payment details will be sent upon receipt of registration form. Payment must be received in full prior to the commencement of the course. We accept cash, cheque or bank transfer. Cancellation and refund policy Refunds can be claimed if cancellation is received at least 10 days prior to the event. Replacement of an attendee with another is free of charge. The fees will be completely refunded in case the event is postponed or cancelled by EY. Contacts Should you have any inquiries, please contact: Name: Sameeha Ebrahim Tel: business.courses@bh.ey.com - sameeha.ebrahim@bh.ey.com As this is a public event, EY will share pictures and videos of this event through website, social media, and press-releases. Please check this box if you wish to be excluded from all pictures and videos. All courses are subject to a minimum number of participants. If a course has less than the required number, then EY Training is entitled to cancel or reschedule the course at its absolute discretion, without liability. In such instances, the EY can propose alternative dates or program options of the same level or standard. Note: All fields marked with star (*) are required
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12 EY Assurance Tax Transactions Advisory About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com. The MENA practice of EY has been operating in the region since For more than 90 years, we have grown to more than 6,000 people united across 21 offices and 16 countries, sharing the same values and an unwavering commitment to quality. As an organization, we continue to develop outstanding leaders who deliver exceptional services to our clients and who contribute to our communities. We are proud of our accomplishments over the years, reaffirming our position as the largest and most established professional services organization in the region EYGM Limited. All Rights Reserved. ED None This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice. ey.com/mena
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