RCAPSセミナー *Prof. TUGAS, Florenz C.


日時: 2013年1月22日(火) 12:25~14:00講演タイトル: "Updates on IFRS (Focus on IAS 23 and IFRS 9)"
場所: RCAPS研究会議室(B棟2F)
講師: Prof. TUGAS, Florenz C., CISA, CPA (Assistant Professor, De La Salle University, Manila, Philippines)
言語: 英語
お申込み・お問い合わせ: http://survey.apu.ac.jp/surveyja/entry.jsp?id=1357540769990


Abstract:The world of accounting has never been as dynamic as the current times. With globalization steering the wheel, the call for harmonization of the international accounting standards and the almost every-day changes in them have prompted us all to be updated as frequently as possible. In March 2007, IASB issued a revised IAS 23 that eliminated the option of immediate recognition of borrowing costs as an expense. Likewise, with the intention to ultimately replace IAS 39 in its entirety, IASB divided this initiative into phases starting 2009 which will be completed by 2014 and fully effective in 2015. Focusing on two standards that have gained controversies over the past five years, this seminar aims to unearth IAS 23 (Borrowing Costs) and IFRS 9 (Financial Instruments) and situate them on the current business environment.
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