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Highlights: What’s Happening with International Financial Reporting Standards

IFRS

By DAVEN ROBERTS

There are many recent developments in International Financial Reporting Standards. CAW Network USA and BDO are committed to providing their audience with all the necessary information for them to stay up to date on today’s number one topics.

Jodie Beining, Tax Managing Director at BDO USA, begins the webinar by speaking about income taxes. Her colleague, Oscar Ayala-Murillo, National Assurance Senior Manager, continues with the second portion, covering Accounting for Software Arrangements and Related Costs with a focus on consideration of intangible assets. To finish the program Nattaly Jeter, National Assurance Director at BDO USA, presents on IFRS 16 Leases and the Extension of COVID-19 Rent-related Concessions Practical Expedient. She concludes with a few general notes on IASB / IFRIC Updates.

Below are some highlights from the webinar:

Jodie begins by explaining some technical developments under IAS 12 that have occurred recently. She explains how there is now added clarity with how companies measure their tax positions.

As the first portion of the webinar on income taxes continues, Jodie explains the specific impact of the amendments under IAS 12 on lease accounting.

Oscar takes over for his section of the webinar and introduces why Accounting for Software is important in the recent landscape of our technically advanced society.

Oscar explains the specific questions a company must ask to determine the customer’s right to receive access to the suppliers software hosted on the cloud, and how this is dealt with in IAS 38.

As Nattaly begins her portion of the webinar, she introduces the background of accounting for rent concessions during COVID-19, and what occurs, from an accounting point of view, when the Practical Expedient is applied.

During the last part of the webinar, Nattaly explains the amendment to IAS 16 that addresses how a company reports proceeds from selling any items produced while bringing an item of PPE to the intended location and condition.

Interested in viewing the full webinar:

What’s Happening with IFRS

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