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IFRS Updates. 2012

Purpose of the seminar

To provide a comprehensive understanding of IFRS and its application in Kazakhstan, as well as a theoretical basis of international standards applicable to most companies in Kazakhstan.

Target Audience

Finance and economic department specialists:

  •  who are the decision makers for the first application of IFRS
  •  implementing the transition to IFRS
  •  reviewing IFRS financial statements as part of their regular activities

Seminar programme

  • Overview of IFRS amendments that apply to financial statements for 2011
  • Overview of IFRS amendments that may be adopted in 2011

A detailed analysis of the following amendments:

  • Consolidated ‘package of five standards’:
    • IFRS 10 Consolidated Financial Statements
    • IFRS 11 Joint Arrangements
    • IFRS 12  Disclosure of Interests in Other Companies
    • IAS 27  Separate Financial Statements
    • IAS 28 Investments in Associates and Joint Ventures
  • IFRS 13 Fair Value Measurement
  • IAS 1 Presentation of Financial Statements
  • IFRS 9 Financial Instruments
  • IAS 17 Leases
  • IAS 18 Revenue
  • IAS 24 Related Party Disclosures
  • IAS 34 Interim Financial Reporting


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