Debt discounting in RAS and IFRS

Workshop 1: Debt Discounting in RAS and IFRS       (10: 00-13: 30)       The program of the seminar:       1. Application of the concept of the value of money over time in accounting and reporting.       2. The choice of the discount rate and period for the discount procedure.       Effective interest rate in RAS and IFRS.       3. PSBU-10 and PSBU-11 - “old” and “new” discounting requirements.       4. The reflection of operations with receivables and payables, at       which does not accrue interest, as well as debts for which       interest is accrued at a rate significantly different from the market.       5. The procedure for recalculations at the end of the reporting period.       6. Fair value, amortized and discounted values.       7. Features of the assessment and reporting of financial assets and       financial liabilities in accordance with IFRS.       8. Evaluation of the business model used to classify and account for financial       tools.