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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 abandoned •...

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The concept of a business combination The new definition of a business and compare it to the old one to understand the reasons for revamping the definition of a business and the impact on business combinations The optional concentration concept The concept of substantive...

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Determining how goodwill is established and the methods used to calculate it in terms of the ‘proportion of net assets method’ or ‘partial method’ and the ‘full goodwill method’. We will cover the key requirements under IFRS 3 and IFRS 10 for the purpose of part (a) The impairment test ...

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(a) Subsequent measurement and recognition of gains and losses relating to: Debt financial assets at amortised cost Financial liabilities measured at amortised cost Debt financial assets measured at FVOCI Financial assets and financial liabilities measured at FVPL Inv...

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Where control is lost after a disposal of shares under the following scenarios - A full disposal - From controlling interest to significant interest - From controlling interest to the holding a simple financial asset where the requirements of IFRS 9 become relevant The above accounting ...

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