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Home   Courses   IFRS - International Financial Reporting Standards   Segment reporting and assets held for sale

Segment reporting and assets held for sale

January 12, 2022 | Warszawa or Online Live
at 13:15 - 16:30
Price: PLN 590 net
  • For whom?
  • Objectives and advantages
  • Programme
  • Date and location
  • Tutors
  • Price
  • Contact

For whom

The program is intended for accountants, chief accountants, controllers and finance directors who wish to understand, interpret and apply IFRS.
The course program assumes knowledge of basic accounting procedures and the principle of double entry. Knowledge of accounting standards is not required.

Goals and Benefits

  • Acquiring the ability to apply the International Financial Reporting Standards in practice
  • Understanding the possibilities of shaping the accounting policy in accordance with IFRS and the impact of selected policies on the financial statements
  • Familiarizing people analyzing and preparing financial statements with the current updates and the requirements of IFRS

Program

Financial reporting by business segments
  • The importance of financial reporting by business segments
  • Definition of business segments and the Main Authority Responsible for Operating Decisions
  • Overview of the criteria for presenting separate segments
  • Disclosures required for individual segments
  • Disclosures required for the entire entity
Fixed assets held for sale and discontinued operations
  • Fixed assets held for sale - classification conditions
  • Valuation of non-current assets held for sale at the time of classification
  • Treatment of groups for sale
  • Discussion of when a discontinued operation arose and the disclosure requirements in accordance with IFRS 5
  • Recognition of discontinued operations in comparable data

Date and place

January 12, 2022 | Warszawa or Online Live
at 13:15 - 16:30
Price: PLN 590 net

Tutors

Michał Błeszyński FCCA, CIA Manager
A graduate of the Faculty of Computer Science and Management at the Wrocław University of Technology. He is a statutory auditor, has CIA (Certifed Internal Auditor) qualifications and is a member of ACCA (Association of Chartered Certified Accountants). For five years he worked in the audit department of Ernst & Young and was responsible for auditing financial statements of mainly manufacturing companies as well as capital groups operating on the real estate market. He also participated in training new employees of the audit department in the scope of performing external audit tasks. Since 2008, he has been working as a trainer at the EY Academy of Business, where he specializes in International Financial Reporting Standards, management accounting and internal audit.
Price 590.00 PLN (+ 23% VAT)
E-mail the Course Co-ordinator

Contact

We are happy to answer all your questions. 
Aleksandra Trych | tel. +48 505 171 636 | aleksandra.trych@pl.ey.com