IFRS Update

IFRS - where we are and why

Key differences
- Presentation of Financial Statements
- Accounting for an acquisition (business combinations)
- Accounting for goodwill
- Accounting for development costs
- Accounting for deferred tax

Speaker
Clare Finch, Kaplan Financial

Biography
Clare Finch trained with KPMG and qualified in 1989. In 1997 Clare was employed by
Kaplan Financial (formally the financial training company) as subject specialist in
Advanced Corporate Reporting. She is now national content manager for Kaplan and author
of 'A student's guide to International Financial Reporting Standards'.

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