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IFRS Technical Update
Weekly Catch-Up 6th March
Gloria Zvaravanhu from the Institute of Chartered Accounts of Zimbabwe talks about her new role
Gloria Zvaravanhu who has been newly appointed as chief executive of the Institute of Chartered Accountants of Zimbabwe, talks about her new role. She covers what is affecting the accounting practice in Zimbabwe, including corporate governance.
Zvaravanhu talks about the institute’s investment in IFRS and continued professional development programmes. She finishes talking about the challenges that have been faced over the years that require attention going forward.
What impact will Brexit have on accounting and auditing?
Both the FRC and the Department for Business, Energy and Industrial Strategy have published guidance for accountants and auditors in preparation for a potential no deal Brexit.
Currently, the UK adopts IFRS as adopted in the EU which will not be legally possible once Britain leaves the EU.
The expectation is for a newly formed UK endorsement body which will be in operation in 2019 and this is still being debated by parliament.
IFRS Foundation published document on possible improvements to IFRS 8 Operating Segments
The IFRS 8 Project Summary provides feedback on the draft – Improvements to IFRS 8 Operating Segments. This summary explains why the Board decided against proceeding with the proposals.
There was also a project summary on Discount Rates in IFRS Standards. This is an overview of research considered by the Board from 2014 – 2017.
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