Learn how to build professional, eye-catching form-driven applications and spreadsheets

MS Excel, a wonder program, has umpteen uses for a number of professionals, students, and a host of other users. We have known for long that it can be used to carry out a number of functions that are varied and interesting. However, adding design elements to MS Excel goes a long way in enhancing its aesthetic appeal, as also the effectiveness.

Booking forms, sales order forms, invoices, loan agreement forms and surveys are just some of the endless kinds of forms that can be created using Excel. These can be made a lot more attractive and likeable by just adding a touch of features such as color, cell protection and some drop-down lists and simple validation.

A few simple steps at design

Just a few splashes here and there into these forms, and you will be amazed at the extent to which these bland forms can transform themselves into user-friendly ones that will make data entry simple and error free for everyone concerned, be it the user, her colleagues, or her clients. Small techniques such as this will eliminate the hassle of having to go through the long-winded, repetitive and frustrating experience of entering and editing data into a table in Excel.

This is just one of the many tricks that will be taught at a webinar on adding design elements into MS Excel to make it more illustrative, attractive and useful. At this webinar, the Expert, Mike Thomas, the globally acclaimed guru of MS Office, who has spent over a quarter of a century as a subject matter expert in a swathe of subjects relating to MS Office and Mac, will be the speaker.

Loads of experience

The experience and wisdom that Mike has gained over these years, during which he has been Fellow of The Learning and Performance Institute and has worked with and for a large number of global and UK-based companies and organizations across a diverse range of sectors, will be in full flow at this highly interactive webinar session. Want to know how to optimize the use of design elements into MS Excel to make it more palatable and likeable? Just log on to http://www.compliance4all.com/control/w_product/~product_id=501316LIVE?Wordpress-SEO to enroll and relive the fun of learning about MS Excel.

Adding design elements into MS Excel to save costs and time

The main benefit that people across a spectrum of professions and activities, such as Business Professionals, Business Owners, Researchers, Administration Support Staff Educators, or for that matter anyone who wants to learn how to get the best from MS Excel to manage projects and their life, will gain from this webinar is that they can save the invaluable resources of time and money by learning to enhance the use of forms in MS Excel.

This session is highly useful to smaller organizations that are constrained with limited budgets and will think twice when needed to buy expensive dedicated software to manage the inputting and storage of information. This of course, does not preclude bigger companies from this learning.

Using other MS Excel features to create forms

The speaker will enable participants to follow real-world examples to learn how to build professional, eye-catching form-driven applications and spreadsheets. Since there is no option for creating a form; Mike Thomas will teach participants how to use a number of other built-in MS Excel features to create forms and then subsequently make them attractive with its design.

Mike will cover the following areas at this webinar:

o  Naming cells-to make formulas easier to understand

o  Drop-down menus and checkboxes-to make data entry easy

o  Data validation and protection-to reduce the risk of data-entry errors

o  Formatting-to make your forms inviting to use

o  Formulas and functions as VLOOKUP

o  Simple automation.

The art of writing effective audit observations

Audits are a means of evaluating operations and other functions of an organization. ISO 19011:2011 Guidelines for Auditing Management Systems describes audits as a process used for gathering the evidence of verifiable documents and map their suitability, alignment and fulfilment with the company’s policies and procedures.

An audit is an important tool that helps organizations to analyze opportunities, implement best practices, and assess all the important factors in a business, such as risks, ethics, controls and quality. Conveying these to the management is the primary aim of an audit.

An audit is indispensable for mitigating risks and ensuring governance. An audit can be either:

o  Internal, where an organization’s employees in charge of audits in an organization in charge of audits carry out audits, or

o  External, where an external, independent auditing professional examines and evaluates the company’s functions objectively.

Each of these two types of audits is important. Either of these may be required, or both may be required, depending on the kind of business and practices an organization has.

Broadly, these are the types of audits:

Financial audits: Financial audits, as the name suggests, are related to how an organization keeps financial controls in place and report them to the authorities. Financial audits are summed up in financial statements, which spell out the extent to and the ways by which financial aspects of organizations tally.

Operational audits: These are the audit or assessment and evaluation of how an organization actually carries out its business. Being of this nature; operational audits are concerned primarily with business processes. The aim of operational audits is to suggest ways by which organizations can improve their operations to optimize their businesses and increase ROI.

Compliance audits: These are carried out to ensure the compliance with regulatory requirements in an organization. A number of these regulations need to be complied with depending on the nature and location of business.

Information Systems: Since no organization can stay aloof from automation and since information systems are required for almost all functions in an organization; it needs to systematically and thoroughly review its information systems from time to time. An effective information systems audit takes not only existing, but also emerging technologies into consideration and suggests ways by which to improve its network and firewall its data security.

Integrated Audits: Suggestive of its name; an integrated audit is one that assesses, monitors and controls all the kinds of audits –Financial, Operational, Compliance, and information systems risks. Auditing professionals locate these integrated audits on a business process or cycle or part of it.

Understanding and carrying out operational audits

Operational audits, being among the important kinds of audits, are governed by their own set of standards. They have their own set of standards that need to be complied with. These are set out by The Institute of Internal Auditors (IIA). And, like other types of audits, operational audits require a high degree of knowledge, diligence and skill.

The ways and means of carrying out operational audits can be complex and requires adherence to a number of standards and best practices. Auditors need to be thorough in their understanding of how to do these in an optimized fashion and ensure results for the organization.

Compliance4All, a leading provider of professional trainings for all the areas of regulatory compliance, will be providing this insight at a highly educative webinar. Jonnie T. Keith, who has over 40 years of audit experience and has served as the Chief Audit Executive for the Metropolitan Atlanta Rapid Transit Authority (MARTA) for the past 10 years, will be the speaker at this webinar.

To enroll for this session and to gain from the expertise Jonnie brings into auditing, please visit http://www.compliance4all.com/control/w_product/~product_id=501309LIVE?Linkedin-SEO

A complete roundup of operational audits and the ways of writing audit observations effectively

At this webinar, Jonnie will explain the intricacies of an operational audit. Jonnie will explain the importance and ways of writing these audit observations effectively and compellingly. He will explain the concept and all the important aspects that go into operational audits, such as management responsibilities and the key IIA standards that go into audits and the areas of their purview, such as the following:

2010 – Planning

2201 – Planning Considerations

2220 – Engagement Scope

2240 – Engagement Work Program

2300 – Performing the Engagement

2400 – Communicating Results

2500 – Monitoring Progress

http://asq.org/learn-about-quality/auditing/

https://finance.columbia.edu/content/types-audits

http://www.accountingtools.com/operational-audit

https://na.theiia.org/about-us/about-ia/Pages/About-the-Profession.aspx

Most common mistake is failure to prepare Form 1099-MISC

The IRS 1099-MISC form is one of the very important forms that need to be filled by a number of entities such as businesses, estates, trusts and non-profits at the end of each calendar year.

The IRS 1099-MISC is filed and filed for each person to whom a payment has been made during the year:

  • royalties or payments made to brokers for a value of at least $ 10 in place of dividends or interest that is tax-exempt;
  • payment of not less than $600 in the following categories:
  • rents
  • services carried out by a non-employee
  • awards and prizes
  • income payments from other sources
  • payments for healthcare and medical items
  • proceeds from crop insurance
  • payments made in cash to buy aquatic creatures from a person who is in that business or trade
  • payment made from a notional principal contract to either an estate, partnership or individual;
  • attorney fees
  • proceeds from a fishing boat
  • Direct sales of consumer products of a value of not less than $5,000 made to a buyer and meant for resale in any outlet that does not qualify to be a permanent, regular retail establishment.

Areas in which mistakes are made in filling up IRS 1099-MISC

The fact is that the IRS 1099-MISC form is the IRS 1099 form that comes with the maximum errors. Why is this so? What are the kinds of errors that people who file the IRS 1099-MISC are most prone to?

Among the most important areas in which people make errors most commonly in the IRS 1099-MISC form are these:

–       Mismatch between the payee’s name and the payee’s Identification Number, with confusion over the Social Security Number, or Taxpayer’s Identification Number, or Employer’s Identification Number. In many cases, the amount is seldom entered incorrectly in the provided boxes

–       Many people make errors in preparing Form 1099-MISC for payment of services of a value of over $600

–       Another major area in which errors occur in filling up IRS 1099-MISC is in the section in which to fill up the requisite amount, whether in Block 3, Block 7 Nonemployee Compensation, or Other Income.

Get to understand the proper method of preparing, filling and filing IRS 1099-MISC

It is to help overcome these fallacies that Compliance4All, a leading provider of professional trainings for all the areas of regulatory compliance will be organizing a learning session. At this webinar, which will be spread over 90 minutes, Greta Hicks, a former IRS Revenue Agent and Regional Training Coordinator, the author of IRS Examination and Appeals Procedures, and pilot tester of on-line continuing education courses for Checkpoint Learning, will be the speaker.

Want to gain insights into the workings of the IRS 1099-MISC?

Then, please register for this webinar by logging on to http://www.compliance4all.com/control/w_product/~product_id=501195LIVE?Wordpress-SEO

At this session, Greta will equip participants with the timeframe required for preparing to file for IRS 1099-MISC. She will state the correct methods of preparing for and filing these forms. By the time participants complete this course, they will have had a clear understanding of how to evaluate the W9 and prepare an IRS 1099-MISC with all the blocks appropriately ticked and completed, with suggestions about the content of each of these boxes. They will be able to select the entities and payments reported on Form 1099-MISC, will gain the confidence required to ensure that the Name and EIN, ID, and SSN match, and also be able to ensure that amounts are in the correct block.

To help participants get a clear idea of filing for IRS 1099-MISC, she will explain the following:

o  Review W-9 for accuracy and completeness

o  Match W-9 SSN, EIN, and TIN to IRS records

o  Entities that should send 1099 MISC

o  Entities who should receive a 1099-MISC

o  Block by block instructions of 1099-MISC.

At this webinar, Greta will cover the following areas:

o  What name and EIN/SSN goes on the 1099-MISC?

o  How do I know what amount goes in which block?

o  Example: Block 3, Other Income, versus Block 7, Non-Employee Compensation

o  Example: Block 7, Non-Employee Compensation Paid to Attorneys or Block, 14, Gross Proceeds Paid to an Attorney

o  Example: Block 6, Medical and Health Care Payments

o  Select the entities and payments reported on Form 1099-MISC.

https://www.irs.gov/uac/about-form-1099misc

Today’s Pre control and Statistical Process Control (SPC)

Pre control and Statistical Process Control (SPC) are key tools for determining the process that goes into a product.

SPC is a key ingredient of Quality. It is an important step in reducing nonconformities and defects in any manufacturing process. SPC charts help to detect assignable causes of a process change in a timely fashion. SPC helps to identify root causes and take corrective actions before the development of the product has reached such a stage that carrying changes out is neither practicable nor useful.

Examples of process changes that SPC helps to detect include trends, shifts and variation. Three items are needed for SPC to meet its goal:

o  A system that measures effectiveness in real-time

o  Tolerance that is practical and is connected to customer keenness and satisfaction

o  A dial indicator that comes with an anticipated response.

All these help SPC to determine whether a process is stable and requires no adjustment, is incapable of performing its functions altogether, or is deviating but capable.

And now, pre-control

Pre-control, on the other hand, inspects the units and adjusts the process and the succeeding sampling procedures assuming where the measurements are placed in relation to the specification limits. The focus of pre-control is individual measurements.

It uses a set of probabilities, based on assumed distributions and the location of the process, to estimate where there is a justification for the process adjustments. Since decisions concerning pre-control are based broadly, i.e., on the area in which the measurements; it obviates the need for charting, as it is very responsive to the process signals right from the start.

SPC or pre-control?

There are arguments for and against the use of SPC and pre-control as an effective means of ensuring that the process is right and that it results in the desired quality for the product.

At a webinar that is being organized by Compliance4All, a leading provider of professional trainings for all the areas of regulatory compliance, the speaker, Jd Marhevko, who has been involved in Operations and Quality/Lean/Six Sigma efforts across a variety of industries for more than 25 years, will explain all the aspects of pre-control. To hear her perspective of pre-control, please register for this webinar by visiting http://www.compliance4all.com/control/w_product/~product_id=501074?Linkedin-SEO

What makes this webinar special is that it has consistently ranked in the top 1-5% at previous conferences at more than five venues. It was featured in ASQ QMD’s special edition of the Quality Management Forum’s 2015 Spring edition (ASQ-QM.org). A webinar of this topic was provided in 2015 via the ASQ QMD Linkage Technical Committee to over 1300 respondents through the IMA and ASQ QMD.

Tools needed for pre-control

At this hour-long session, Jd will explain all the elements of pre-control in Quality. she will show to participants the way of drafting and creating a pre-control chart. She will run a process in which to model the next steps and decisions.

The aim of this session is to equip participants with the knowledge needed for reducing the complexity of the system and bringing about an improvement in the effectiveness and efficiency of their Quality Management Systems.

A session packed with interaction and practical application of principles

A major component of this webinar on SPC and pre-control is that Jd will share the result of case studies. The knowledge gained at this webinar can be applied immediately at their work in respect to the following:

–       Measurement System Analysis (MSA): Jd will conduct a high level overview of MSA. This will help the participants get a grasp of the need for putting an effective measuring system in place ahead of implementing pre-control

–       Cpk Overview: To help participants gain baseline capability in advance of implementation of pre-control, a high level Cpk overview will be conducted

–       Normal Distribution: The way in which the cumulative distribution function of the normal distribution is to be used for estimating and establishing the zones on a pre-control chart

–       Pre-Control Chart: Jd will show participants how to apply the concepts listed above with the use of a mock pre-control chart where the process will be demonstrated based on the “go/no go” zones that are established.

At this webinar, Jd will cover the following areas of pre-control:

o  Reduce process complexity and minimize risk

o  Increase affectivity of a Core Tool

o  Increase personnel compliance in proactive process management.

https://www.isixsigma.com/tools-templates/control-charts/using-control-charts-or-pre-control-charts/

http://www.symphonytech.com/articles/pdfs/precontrol.pdf

http://www.winspc.com/what-is-spc/ask-the-expert/400-pre-control-no-substitute-for-statistical-process-control

http://www.qualitymag.com/articles/86794-pre-control-may-be-the-solution

Corrective and Preventive Action (CAPA) is vital to the life sciences

Corrective and Preventive Action (CAPA) is of the essence in any industry. The importance of CAPA is all the more pronounced in the life sciences industry, considering the importance of this discipline on human lives. It is the very core of a sound management system. CAPA, as the name suggests, is a set of preventive and corrective measures that need to be taken to ensure that the product meets its quality and regulatory expectations.

The essence of CAPA for the life sciences is that it should build the ability to respond to problems as they arise, but more importantly, a CAPA system should help the life sciences organization to anticipate and thus prevent problems from happening.

CAPA in the life sciences is an amalgamation of the following core ingredients:

o  Change Control

o  Continuous improvement

o  Complaint management

o  The need for understanding and implementing CAPA

CAPA is the very edifice of Quality Management. It is a sine qua non for meeting regulatory requirements. Its importance to the life sciences industry vis-à-vis the FDA can be gauged from the fact that in just four years starting 2012, the number of Warning Letters the FDA issued shot up by over 12 times. Understanding and implementing the right CAPA system is critical to meeting regulatory requirements and preventing such actions from the FDA.

Common pitfalls of CAPA implementation

Many life sciences organizations face a few obstacles when it comes to CAPA implementation. The most common ones among these are:

o  Failure to achieve an integrated view of the whole process that can be managed from any source

o  Lack of understanding of the highly intricate and difficult processes

o  Not documenting every step of the CAPA process

o  Lack of clarity between what a corrective and preventive action is

o  Not implementing uniform process across the product’s or company’s numerous sites.

An important line of thinking that needs to go into approaching CAPA is that understanding failures is as important as understanding success of a product in the life sciences industry if it has to meet quality and regulatory requirements. Understanding and correcting problems before they become critical and impede the product’s progress are vital to ensuring quality and meeting regulatory requirements.

Given the extremely high importance CAPA has in the regulated industries; it is but natural that there are a number of regulations that govern this area of the life sciences. How does an organization get an understanding of these regulations right? How does it enforce these regulations in the right manner, so that its products meet the regulatory and quality requirements?

Learn to get these aspects right

All these will be the topic of a highly valuable webinar from Compliance4All, a leading provider of professional trainings for all the areas of regulatory compliance.

At this webinar, Charles H. Paul, who is the President of C. H. Paul Consulting, Inc., a regulatory, manufacturing, training, and technical documentation consulting firm, will be the speaker. To gain proper and complete insights into all the areas of CAPA for the life sciences, just register for this webinar by visiting http://www.compliance4all.com/control/w_product/~product_id=501216?Wordpress-SEO

At this session, Charles will explain how to apply core aspects of the CAPA process that includes:

o  The critical steps

o  The timing of CAPA

o  Who all in the organization need to take part in the process

o  Their roles, responsibilities and functions, and

o  The snags and hazards with CAPA investigation into the process.

The content of this webinar is designed to help participants achieve a highly effective CAPA system. It will help explain the purpose and function of CAPA, by which they will be able to:

o  Identify and explain the relevant CAPA regulations

o  Define exception/deviation reporting and explain the process of executing the reporting process

o  Explain and trace the CAPA flow from problem identification to resolution

o  Explain the challenges and pitfalls of the CAPA process and how they are overcome.

o  Explain CAPA’s role in risk mitigation.

o  Explain how root cause analysis is executed.

At this very valuable session, Charles will cover the following areas of CAPA for the life sciences:

o  CAPA defined

o  CAPA relevant regulations

o  Exception/deviation reporting

o  CAPA process flow

o  CAPA process steps explained

o  Challenges and pitfalls of CAPA’s

o  CAPA and risk mitigation

o  Root Cause Analysis.

http://www.meritsolutions.com/life-sciences/top-8-pitfalls-and-challenges-of-life-sciences-capa-systems-and-processes/

Taxable and nontaxable fringe benefits

The Internal Revenue Service (IRS) has guidelines and laws for the way fringe benefits have to be taxed. First, an introduction to fringe benefits: Anything that is in addition to a person’s regular salary may be termed a fringe benefit. It is usually linked to an employee’s performance. Some of the common types of fringe benefits include children’s education, vehicle for commuting to the workplace and back, health insurance, retirement benefits and many others.

The IRS taxes certain kinds of fringe benefits that come under designated categories, while some other kinds of fringe benefits are not taxed. Taxable and nontaxable fringe benefits are a major aspect of taxation laws in the US and have to be implemented in strict accordance with what is set out in the law. There is a long list of taxable and nontaxable fringe benefits.

A few examples of nontaxable fringe benefits

Stock options, employee discounts, savings that are made for retirement planning and other related benefits are part of nontaxable fringe benefits. Also, certain types of De Minimis benefits, depending on their value, need not be accounted for and filed under W-2.

A few examples of taxable fringe benefits

Other fringe benefits like accident benefit, vehicle that is provided from an employer and is for personal use, expenses incurred on vacation, and many other types of benefits are taxable and have to be accounted for and filed.

When declaring and filing these, the right method has to be followed. Filing for the said taxable and nontaxable fringe benefits has to be done under the appropriate head, following the right procedures. The right knowledge has to go into understanding what to consider as taxable fringe benefits and what to classify as nontaxable fringe benefits. Claiming the fair market value of taxable fringe benefits is of the essence in making the declaration of taxable and nontaxable fringe benefits.

Get to understand how to follow the right procedures for taxable and nontaxable fringe benefits

To gain a complete understanding of these aspects of the IRS, please enroll for a valuable webinar from Compliance4All, a leading provider of professional trainings for all the areas of regulatory compliance. This session will give a complete understanding of how to classify taxable and nontaxable fringe benefits.

At this important webinar, Greta Hicks, who is a former IRS Revenue Agent and Regional Training Coordinator, will be the speaker. She will take participants through all the important aspects of taxable and nontaxable fringe benefits that will help them understand how to get this right. To gain insights into how to get taxable and nontaxable fringe benefits right, please register for this webinar by logging on to http://www.compliance4all.com/control/w_product/~product_id=501196LIVE?Linkedin-SEO

Learn about the taxable and nontaxable fringe benefits to avoid penalties

This webinar is highly useful for those who have some confusion about taxable and nontaxable fringe benefits. Since there are many items that are classified under both taxable and nontaxable fringe benefits; clarity on each of these will go a long way in helping to understand the correct method of filing.

The learning from this webinar is important also because not only are the wrong expenses may disallowed by the IRS; filing under the wrong classification could result in penalties, too. Greta will offer complete clarity on benefits that can be hid in Sections 274, 162, 119, 132, 127, and 82. She will also give an understanding of numerous Announcements, Notices and Regulations, all of which have to be assiduously adhered to.

In addition, she discuss a few areas of taxable and nontaxable fringe benefits that offer scope for ambiguity, such as:

o  What are taxable and non-taxable as wages?

o  Are meal allowances nontaxable?

o  Are travel allowances nontaxable?

o  What other benefits are nontaxable wages?

o  What meals are 100% deductible and nontaxable to employees?

o  What meals are 80% deductible and nontaxable to employees?

o  What meals and entertainment are 50% deductible and nontaxable to employees?

At this session, Greta will cover the following areas:

o      Which benefits go on the w-2?

o      Do any benefits go on a 1099?

o      Fringe benefits you might be missing

o      Accountable employee reimbursement plan

o      What employee benefits are non-taxable to employees?

o      What/when expenditures are wages to employees?

Fringe Benefit Examples and How They Relate to W2 and 1099 preparation:

o      Accountable vs non-Accountable Expense Reimbursement Plans

o      Record keeping requirements of Sec. 274 & Accountable Plans

o      50%, 80%, and 100% Deductible Meals

o      De Minimis fringe benefits

o      No added cost benefits

o      Cash payments

o      Auto allowances

o      Company vehicles

o      Prizes, awards, gifts

https://www.hr360.com/Employee-Benefits/Fringe-Benefits/Introduction-to-Fringe-Benefits.aspx

https://www.paychex.com/articles/finance/taxable-vs-nontaxable-fringe-benefits

http://smallbusiness.chron.com/list-nontaxable-fringe-benefits-21172.html

http://www.moneycrashers.com/taxable-fringe-benefits-income/

https://justworks.com/blog/ins-outs-fringe-benefits-non-taxable

International Financial Reporting Standards (IFRS) 6

The International Financial Reporting Standards (IFRS) standards are a set of standards pertaining to different industries and their activities and practices. IFRS 6 relates to guidance in the accounting practices of the extractive industries, such as oil, mining and gas. The IFRS 6 accounting standard states the requirements, as well as the disclosures that need to go into accounting practices for expenses that a company incurs during the course of exploring and evaluating expenditures.

Till the enactment of the IFRS 6, regulations on the accounting practices of the extractive industries were fragmented and piecemeal. The major change the IFRS 6 brought about it is that it consolidated these practices. Also, with the passage of IFRS 6, entities that were using accounting practices for exploration and evaluation assets that were in use prior to the enactment of the IFRS 6 could integrate these earlier practices with the provisions of the IFRS 6.

Core accounting requirements

One of its core requirements is that of the issuance of IFRS compliant financial statements by companies that have assets used for exploration and evaluation of mineral resources.

So, it is imperative for accounting professionals to have full knowledge of the IFRS 6. Working with the oil, mining or gas areas in companies that have assets that are used for exploration and valuation of mineral resources and being successful entails having to comply with the requirements set out by the IFRS 6.

A proper understanding of the IFRS 6

A learning session that is being organized by Compliance4All, a leading provider of professional trainings for the areas of regulatory compliance, will offer the learning needed for getting trained on how to comply with the requirements set out in IFRS 6.

At this webinar, Mike Morley A Certified Public Accountant and business author who organizes various training programs, such as IFRS, SOX, and Financial Statement Analysis that focus on providing continuing education opportunities for finance and accounting professionals, will be the speaker.

Professionals who work in the oil, mining or gas areas in companies that have assets that are used for exploration and valuation of mineral resources can gain insights into what the IFRS 6 means for them by enrolling for this webinar. To register, please visit

http://www.compliance4all.com/control/w_product/~product_id=501194?Wordpress-SEO

Familiarization with all the aspects of the IFRS 6

The aim of this presentation is to help oil; mining and gas professionals become knowledgeable about the latest information about IFRS 6. The speaker will familiarize participants with the unique accounting and reporting issues, particularly in regards to the evaluation of assets, revenues and expenditures that professionals in the extractive industries, involved in the search for mineral resources, including oil, gas, minerals, and similar exhaustible resources face.

Accounting professionals who work in these industries, and who need in-depth understanding of the way the IFRS 6 is structured, and the ways in which they need to apply the standards in the right manner, such as Auditors, Accountants, Financial Managers, Financial Controllers, Company Executives, and anyone involved in the SOX compliance process, will benefit immensely from this webinar on the accounting practices set out by IFRS 6.

At this session on the IFRS 6, the speaker will cover the following areas:

o  Why the accounting for this sector is different

o  How resource assets are evaluated

o  Special rules for measuring revenues and expenditures

o  How revaluation rules apply to the Oil, Gas, and Mining industries

o  Other specific requirements of IFRS 6

o  Required disclosures.

http://www.accaglobal.com/in/en/student/exam-support-resources/dipifr-study-resources/technical-articles/ifrs6.html

http://www.icaew.com/en/library/subject-gateways/accounting-standards/ifrs/ifrs-6

https://www.iasplus.com/en/standards/ifrs/ifrs6