Kursy i szkolenia dla firm - Ernst & Young Academy of Business

MSSF Aktualizacja - IFRS Update - szkolenie w języku angielskim


The course aims to provide an update on recent developments in IFRSs. Through case studies, we give practical guidance on and resolve difficult issues companies may face in preparing/analyzing financial statements under IFRSs.

Who for?

This training course is addressed to those responsible for preparing and analyzing financial statements under IFRSs. It is intended for people who already have a knowledge of international standards and need to update this knowledge, especially due to new or amended standards introduced in the last two years.

Course programme 

This is a course programme, which will comprise a mixture of lectures, questions and answer sessions, practical exercises and illustrations. Delegates will receive full course notes in English. Training will be conducted in English.


All participants will be given course materials which include:
  • Summaries of the IFRS standards governing the issues included in the programme 
  • Case Studies with solutions
The above materials are for use during the course and, more importantly, as a reference for participants in their day-to-day work.


  • IFRS 9 Financial Instruments
In July 2014 a replacement for IAS 39 was finalised. The final version of the new standard, IFRS 9, was published. The training will comprise the main areas of IFRS 9, such as: 
  • classification and valuation of financial assets and liabilities
  • hedge accounting
  • impairment of financial assets including a discussion on the new expected credit loss model

  • IFRS 15 Revenue from Contracts with Customers
According to commentators, IFRS 15 is a breakthrough (turning point) in revenue recognition. A new complex standard replaces the previous standards, AS 11 and 18, and will impact the reporting of hundreds of companies. The training will deal with the most important features of IFRS 15. 
  • IFRS 16 Leasing
In January 2016, after many years of work, the IASB published IFRS 16 which will replace IAS 17. The new standard fundamentally changes accounting for leases by lessees, eliminating the division between operating and finance lease. IFRS 16 will influence basic financial ratios , the ability to obtain new financing and the balance sheets of many companies. The training will present the basic rules of IFRS 16.
  • IFRS annual improvements projects
As a part of the so called annual improvements projects, where small changes are made to standards each year, the  IASB introduced many small adjustments to various standards. We will discuss key changes resulting from the most recent reviews. 
  • Other changes
Discussion on other changes of standards used for financial statements for the year starting 1 January 2016 or later, such as: using the equity method in individual company statements, allowed depreciation methods, adjustment to disclosures relating to IAS 1, widening the exception relating to consolidation for investment entities, acquisition of interests in joint operations and other recent amendments will be discussed. IASB and IFRIC projects will be dealt with as well.

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