на русском языке
Whether you already report under IFRS or are preparing to make the change to IFRS, our series of seminars are designed to share PwC knowledge and perspective on some of the critical and complex IFRS issues facing both your company and your industry, as well as contributing to the professional development of your personnel.e
Our IFRS training programme is structured to be flexible to reflect the level of IFRS knowledge and experience of your employees.
IFRS: Theory and Practical Application
(2 days, 16 academic/CPD hours)
This course is designed to offer intensive training in IFRS theory and practice with a focus on the most frequently used IFRS standards in Kazakhstan.
23-24 May 2013
27-28 May 2013
- IFRS 10 Consolidated Financial Statement
- IFRS 3 Business Combinations
- IAS 1 Presentation of Financial Statements
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 23 Borrowing costs
- IAS 10 Events After The Reporting Period
- IAS 17 Leases
- IAS 16 Property, Plant and Equipment
- IAS 24 Related Party Disclosures
(1 day, 8 academic/CPD hours)
This seminar is directed on improvement of process of deferred tax calculation and preparation of disclosures. Also it considers the actual issues with solutions on practical examples.
28 May 2013
29 May 2013
- Key points in the process of deferred tax calculation using balance method;
- Principles for determining the tax bases of asset and liability;
- Unused tax losses. Assessment of the likelihood that future taxable profit will allow the deferred tax asset to compensate;
- Criteria for offsetting current tax assets against current tax liabilities;
- Effect of changes in tax rates on deferred tax calculations;
- The algorithm for calculating the deferred tax based on situations which have been described above on a large case study using Excel, which is specially designed by PricewaterhouseCoopers for the calculation of deferred tax;
- The disclosure requirements for current and deferred tax.