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IFRS for SMEs Train the Trainers Workshop - Albania and Kosovo

18-20 October 2011, Sarajevo, Bosnia and Herzegovina

Presentation materials in
Albania and Kosovo - Bosnia Herzegovina, Croatia and Serbia - English - Moldova

Morning Day 1
18 October
Day 2
19 October
Day 3
20 October
9:00-10:00 Introduction:
World Bank (Pascal Frerejacque)
[Topics 1.1 and 1.2]
Details of workshop:
Overview of IFRS for
SMEs: (Michael Wells)
Bullet points covering all
Sections 1-35, including
highlight of differences
with full IFRSs
[Topic 2.1(a)]
Financial Instruments:
(Pascal Frerejacque)
Sec 11 Basic Financial
Instruments
[Topic 3.1(a)]
Liabilities: (Liam Coughlan)
Sec 21 Provisions and
Contingencies
Sec 28 Employee
Benefits
10:00-10:30 [Topic 1.3]
Scope and concepts:
(Michael Wells)
Sec 1 SMEs
Sec 2 Concepts and Pervasive Principles
[Topic 2.2(a)]
Case study
Quiz and discussion
Answers for quiz and discussion
(Pascal Frerejacque)
Sec 11
[Topic 3.4(a)]
Case study
Quiz and discussion
Answers for quiz and discussion
(Liam Coughlan)
Sections 21 and 28
10:30-11:00 Coffee break Coffee break Coffee break
11:00-12:00 [Topic 1.4]
Case study (Sec 1)
Quiz and discussion (Sec's 1 and 2)
Answers for quiz and discussion
(Michael Wells)
[Topic 2.1(b)]
Financial instruments
continued: (Michael Wells)
Sec 12 Financial
Instruments
Sec 22 Liabilities and
Equity
Portion of Sec 30
Foreign Currency
Translation dealing
with foreign currency
hedging
[Topic 4.3]
Government grants:
(Pascal Frerejacque)
Sec 24 Government
Grants

[Topic 4.4]
Quiz and discussion on
government grants

Answers for quiz and discussion
(Pascal Frerejacque)
12:00-12:30 [Topic 1.5]
Financial statement
presentation: (Liam Coughlan)
Sections 3 to 8 Financial
statements

Sec 10 Accounting
Policies, Estimates and
Errors
[Topic 2.2(b)]
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
Sections 11, 12 and 22
[Topic 4.5]
Specialised industries:
(Michael Wells)
Agriculture part of
Sec 34 Specialised Activities

[Topic 4.6]
Quiz and discussion on
agriculture

Answers for quiz and discussion
12:30-13:30 Lunch Lunch Lunch


Afternoon


Day 1
18 October


Day 2
19 October


Day 3
20 October
13:30-14:00 [Topic 1.5] - continued
Financial statement
presentation: (Liam Coughlan)
Sections 3 to 8 Financial
statements
Sec 10 Accounting
Policies, Estimates and
Errors
[Topic 2.2(b)] - continued
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
Sections 11, 12, 22
and 30
[Topics 3.1(b) and 3.2]
Liabilities, continued:
(Michael Wells)
Sec 20 Leases
Sec 29 Income tax
14:00-15:00 [Topic 1.5] - continued
Financial statement
presentation continued:
(Michael Wells)
Sec 32 Events After the
End of the Reporting
Period
Section 33 Related Party
Disclosures
Part of Sec 30 Foreign
Currency Translation
(ie
functional currency and
presentation currency)
[Topic 2.3]
Assets: (Liam Coughlan)
Sec 13 Inventories
Sec 17 Property Plant
and Equipment
Sec 18 Intangible
Assets
Sec 27 Impairment of
Assets
[Topics 3.3 and 3.4(b)]
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
Sections 20 and 29
15:00-16:00 [Topic 1.7(a)]
Case study
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
Presentation of financial
statements
continued continued
16:00-16:30 Coffee break Coffee break Coffee break
16:30-17:30 [Topic 1.6]
Revenue: (Pascal Frerejacque)
Sec 23 Revenue
[Topic 2.4]
Assets, continued:
(Michael Wells)
Sec 14 Associates
Sec 15 Joint Ventures
Sec 16 Investment
property
[Topic 3.6]
Other issues:
Sec 35 Transition
(Michael Wells)
17:30-18:30 [Topic 1.7(b)]
Quiz and discussion
Answers for quiz and discussion
(Pascal Frerejacque)
Section 23
[Topic 2.5]
Case study
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
[Topic 3.7]
Other issues:
Quiz and discussion
Answers for quiz and discussion
(Michael Wells)
European
considerations:
(Pascal Frerejacque)



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