Accounting for IFRS 5 Non-current Assets Held for sale and discontinued operations

Date : Thursday 10th July 2025
Time : 09:30 - 12:30
Seats Remaining : 24

In the session we will look at the key requirements under IFRS 5 in terms of the following: ) Objective scope and definitions ) The criteria for an asset to be held for sale ) The measurement principles governing assets held-for-sale ) The requirement relating to assets to be ...

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Goodwill and Impairment

Date : Thursday 17th July 2025
Time : 09:30 - 12:30
Seats Remaining : 23

In this session we will look at the requirements of IFRS 3 – Business Combinations IFRS 10 Consolidated Financial Statements and IAS 36 Impairment of Assets in terms of the following: Determining how goodwill is established and the methods used to calculate it in terms of the ‘proportion of...

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Business Combinations under IFRS 3

Date : Tuesday 12th August 2025
Time : 09:30 - 12:30
Seats Remaining : 25

In this session we will look at accounting requirements for business combinations under IFRS 3. We will look closely at the followings: a) The concept of a business combination b) The new definition of a business and compare it to the old one to understand the reasons for revamping the defini...

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