| EVENT DETAILS |
|
| COURSE TITLE |
US GAAP / IFRS: CONVERGENCE AND DIFFERENCES |
| DATE |
Wednesday 22 February 2012 |
| VENUE |
Barcelo Hotel, Basingstoke |
| SPEAKER |
Guy Loveday |
| COURSE CODE |
FE22B2 |
| COURSE FEE |
£90+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £39.60+VAT per place) |
| TIMING |
| Registration |
Course starts |
Coffee |
Course ends |
| 13:30 |
14:00 |
15:30 |
17:00 |
|
| OBJECTIVES |
Convergence between US GAAP and IFRS has continued despite the retirement of Sir David Tweedie and his US counterpart Bob Herz. All substantive accounting differences were due to have been dealt with by 30 June 2011 – but may important changes will still being finalised throughout 2012. This course will look at the latest convergence issues and the remaining accounting differences. |
| WHO SHOULD ATTEND? |
The course will be of interest to anyone requiring an update on US reporting. |
| TOPICS |
The course will cover:
- Background to US GAAP – the role of the Securities and Exchange Commission (SEC) and the three private sector standard setting bodies
- The new accounting standards codification
- The memorandum of understanding between the FASB and the IASB
- How converged standards are not exactly the same
- What is left of the convergence work programme?
- When will US GAAP be abandoned?
- An examination of residual accounting differences
- Legacy time – the new approach to financial statement presentation
|
