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Poland Financial Reporting Technical Assistance Program (FRTAP)

Poland Financial Reporting Technical Assistance Program (FRTAP). IFRS Community of Practice in Warsaw Workshop, 2 December 2011. Objectives of workshop David Cairns. IFRS COP: Objectives. To enhance and share IFRS expertise among: relevant regulatory agencies and

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Poland Financial Reporting Technical Assistance Program (FRTAP)

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  1. Poland Financial Reporting Technical Assistance Program (FRTAP) IFRS Community of Practice in Warsaw Workshop, 2 December 2011 Objectives of workshop David Cairns

  2. IFRS COP: Objectives • To enhance and share IFRS expertise among: • relevant regulatory agencies and • the corresponding industry associations (banking, insurance and issuers)

  3. IFRS COP: Draft Work Programme • Policy and technical issues in such areas as: • the implementation of new and revised IFRS; • the improvement in the implementation and application of all IFRS; • the EU endorsement of new and revised IFRS; • the enforcement of IFRS; • partnerships with relevant EU and global bodies; and • partnerships with relevant national bodies in other countries.

  4. IFRS COP: Agenda, December 2011 • Objectives of workshop and survey of Polish IFRS financial statements • David Cairns • Understanding and applying IFRS: a Framework-based approach • Ann Tarca, IFRS Foundation • IFRS 10 Consolidated Financial Statements • IFRS 12 Disclosure of Interests in Other Entities • Patrina Buchanan, IASB • Putting IFRS 13 Fair Value Measurement into practice • David Cairns • Agenda for next and subsequent workshops • David Cairns

  5. IFRS COP: January to June 2012 • Meetings • January • March • May • June • Possible topics for agenda • other new and revised IFRS • enforcement issues including the roles of the KNF and ESMA/EECS in the EU • EU endorsement of IFRS • … • …

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