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Topics Earnings management; quality of earnings Comprehensive Income and changes in financial statements format Convergence Revenue Recognition Segmental.

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Presentation on theme: "Topics Earnings management; quality of earnings Comprehensive Income and changes in financial statements format Convergence Revenue Recognition Segmental."— Presentation transcript:

1 Topics Earnings management; quality of earnings Comprehensive Income and changes in financial statements format Convergence Revenue Recognition Segmental Reporting Asset and Liability Valuation Leases Debt vs Equity Shares Based Compensation Fair value measurement

2 Topics Accounting changes and restatements Interim reporting Full-disclosure Subsequent events Sustainability and Environmental Issues Business Combinations Variable Interest Entities Research and Development Impairments Contingencies

3 Topics Financial crisis/scandals/reforms Intangibles Deferred Tax Assets and Deferred Tax Liabilities Pensions Cash Flow Statement Professional Ethics Financial instruments


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