{"product_id":"1236294_acca-learning","title":"Financial Reporting and Consequences of Climate Change","description":"\u003cb\u003eIntroduction\u003c\/b\u003e\u003cbr\u003e\nAccording to gov.uk ‘From 6 April 2022, over 1,300 of the largest UK-registered companies and financial institutions will have to disclose climate-related financial information on a mandatory basis – in line with recommendations from the Task Force on Climate-Related Financial Disclosures. This will include many of the UK’s largest traded companies, banks and insurers, as well as private companies with over 500 employees and £500 million in turnover.’\u003cbr\u003e\n\u003cbr\u003e\nThis session will cover an examination of a series of topics where there are likely to be accounting implications now or in the near future concerning the impact of climate change. Issues are likely to be relevant for those following either IFRS or UK GAAP.\u003cbr\u003e\n\u003cbr\u003e\n\u003cb\u003eKey topics\u003c\/b\u003e\u003cul\u003e\n\u003cli\u003eachieving truth and fairness\u003c\/li\u003e\n\u003cli\u003ereclassification of financial instruments\u003c\/li\u003e\n\u003cli\u003echanges to useful life and residual value of property, plant and equipment\u003c\/li\u003e\n\u003cli\u003ecomponent accounting issues\u003c\/li\u003e\n\u003cli\u003esale and leaseback accounting\u003c\/li\u003e\n\u003cli\u003eimpairment issues\u003c\/li\u003e\n\u003cli\u003eprovisioning issues\u003c\/li\u003e\n\u003cli\u003eaccounting for grants from government and charities\u003c\/li\u003e\n\u003cli\u003edeferred tax considerations including the recoverability of deferred tax assets\u003c\/li\u003e\n\u003cli\u003eglobal sustainability standards and understanding climate related disclosures\u003c\/li\u003e\n\u003cli\u003eimpact of Companies House reform.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\n\u003cb\u003eSpeaker\u003c\/b\u003e\u003cbr\u003e\nGuy Loveday, PTP Ltd ","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":45022641586427,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true},{"title":"Aramco - Tenant user \/ 1208826","offer_id":45022641717499,"sku":"100184","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":45022641684731,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":45022641651963,"sku":"100184","price":90.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":45022641619195,"sku":"100184","price":100.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/MS_WEB_APR22_FRCC_IMAGE_1236266.jpg?v=1780722452","url":"https:\/\/acca-learning.myshopify.com\/products\/1236294_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}