IFRS Update 2022

SEE Online training

International Financial Reporting Standards are the world’s most widely applied accounting standards and are constantly evolving. Course will provide an update on all the latest developments and trends in IFRS globally.

Like 2021, the year 2022 also doesn’t hold that much change in International Financial Reporting Standards than the earlier years, although there were some minor standard modifications. The currently introduced changes to accounting standards provide a number of clarifications or practical simplifications that may be helpful for preparers of financial statements. Course will provide an update on all the latest developments and trends in IFRS, including IFRIC agenda decisions, illustrating them with practical examples and questions. Beside the amendments, other hot topics will be discussed as well, like leases related hot topics, how to treat business combinations under common control, how to treat borrowing modifications, what is important to know about a sale and leaseback transaction, etc.

Topics covered in this training:

  • IFRS 16 - Leases - Hot topics (lease term reassessment, lease modification, impairment and IFRS 16)
  • Business combinations under common control
  • ESG - accounting implications
  • Cash Received via Electronic Transfer as Settlement for a Financial Asset
  • Sale and leaseback
  • Borrowing modifications
  • Intragroup financial guarantees
  • ECL calculation questions for loans
  • New standard amendments, IFRIC agenda decisions and IASB’s workplan.

Who is it for:

This course is ideal for CFOs, accountants, financial analysts, finance directors, finance controllers/managers, audit practitioners and internal auditors who want to stay updated with the latest developments in IFRS and prepare for the impact of those on their business.

Our tutors

Gabor Balasz - IFRS Update tutor

Gábor Balázs has been a PwC Academy Partner for nine years, leading the Accounting Advisory Services and PwC Academies in CEE/CIS, supporting large clients in the regions for capital market transactions, complex accounting matters and transition to new accounting. One of Gabor's favourite topics is accounting treatment of cryptocurrencies. He is a member of PwC's global cryptocurrency accounting working group.

He is also an IFRS technical partner covering 29 countries from Central and Eastern Europe and Asia. He is the co-author of the PwC IFRS Manual of Accounting (Deferred Tax Section) and he delivers IFRS training across CEE and CIS.

He is a champion in digital education, his vision being to make accounting knowledge available for all using new technologies like Augmented Reality, Virtual Reality and even blockcert/blockchain.

Gabor is a real IFRS expert, one can always learn new things from him about IFRS and thanks to his experience, he can share interesting practical examples related to any accounting topics.

Slaven Kartelo, IFRS update tutor

Slaven Kartelo is a director in the audit department and accounting consulting department with 19 years of work experience in the field of auditing large and small companies from various industries in Croatia and the region. As a team leader, he participated in audits of companies from various industries such as pharmaceuticals, distribution, retail, trade and production of FMCG in Croatia and the region. He has extensive experience in the application of IFRS and HSFI and advises clients on various complex accounting issues and the implementation of controls in business processes.

Slaven holds a degree in economics, an ACCA designation, and he is a certified auditor in Croatia. Since 2020, he has also become a member of the Management Board of the Croatian Chamber of Auditors, where he actively supports the development of the auditing profession.


Live online training





EUR 250 (excl. VAT)


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Contact us

Vanja Stokic

Vanja Stokic

Manager, PwC's Academy, PwC Serbia

Tel: +381 11 3302 100

Ana Cetkovic

Ana Cetkovic

PwC's Academy Coordinator, PwC Montenegro

Tel: +382 67 643 304