Date

Tuesday 29 May 2007

Overview

In response to feedback, this session focused on Accounting Judgements and Estimates: the objective being to better equip Non-Executive Directors to engage more substantively with both management and external auditors to explore how certain critical assumptions and judgements impact on financial reporting under IFRS.

The session focused on how judgements made on a number of key accounting topics such as pensions, impairments, consolidations and segmental reporting can very significantly affect reported financial performance. The session also covered certain comments made by European Regulators who had publicly commented on the consistency of application of IFRS by public companies.

The training was aimed at non-executive directors and audit committee members who, unlike executive colleagues, typically do not have access to technical training.

Seminar Slides

Slides are available upon request. Please contact us at info@auditcommitteeinstitute.ie.