[Accounting and Finance Academic Salon Issue 28] Significant Improvements in Financial Statements and Related Impacts and Countermeasures -- Analysis of IFRS 18 Financial Statement Presentation and Disclosure Standards

14:00, April 18, 2024~16:00, April 18, 2024

821 Conference Room, School of Economics and Management, Beijing Jiaotong University, Haidian District, Beijing

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Liu Yu

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Registration deadline: 2024-04-18 14:00
Cancellation time: 2024-04-18 14:00
Lecturer: Pency
Organizer: School of Economics and Management
intended for: Undergraduate, postgraduate and professional master [MBA, EMBA, MAud, MAS, MEM, EIV, MPAcc, MV, MF, ME
Expense description: Free Admission
Activity description
[Accounting and Finance Academic Salon 28]
Significant Improvements in Financial Statements, Relevant Impacts and Countermeasures -- Analysis of IFRS 18 "Presentation and Disclosure of Financial Statements"
Time: 14:00-16:00, April 18, 2024 (Thursday)
Location: 201, Siyuan East Building
About the reporter: Wang Pengcheng, professor and doctoral advisor of the School of Business of Beijing Technology and Business University, concurrently serves as the chairman of the Accounting Standards Professional Committee of the Chinese Accounting Society, the expert member of the ESG Professional Committee of the China Association of Listed Companies, the deputy chairman of the Professional Committee of Chief Financial Officer, the member of the Strategic Advisory Committee of Xiamen National Accounting Institute, the member of the MPAcc Advisory Committee of the Chinese People's Congress Consultant of Ernst&Young Research Institute.
Report summary: On April 9, 2024, the International Accounting Standards Board issued International Financial Reporting Standards No. 18 - Presentation and Disclosure of Financial Statements (IFRS 18), replacing International Accounting Standards No. 1 - Presentation of Financial Statements, and making significant improvements in the presentation and disclosure of financial statements. IFRS 18 is the longest running standard project of IASB (24 years), and also an important milestone in the construction of international financial reporting accounting standards. It is of great significance to improve the usefulness, comparability and transparency of financial information. The lecture will analyze the background and process of the introduction of this standard, summarize the major improvements made by the standard on the presentation and disclosure of financial statements, analyze the impact of the implementation of the standard on stakeholders, and suggest countermeasures in the Chinese context.

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