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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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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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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In this session we will look at the requirements of IAS 37 IFRIC IFRIC 5 IFRIC 6 and IFRIC 2 in relation to the following aspects: (a)The definition of liabilities in accordance with the new definition under the conceptual framework (b) The key requirements of IAS 37 in respect of the follo...

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In the session we will look at the key requirements of IFRS 18 and IFRS 19 in terms of the following: IFRS 18 The purpose of IFRS 18 in terms of its innovative characteristics What is within its scope The improved structure of the statement of profit or loss (income statement...

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This session should allow the delegates to understand the key requirements of IFRS 15 in the context of the construction industry. The following aspects will be looked at: A quick overview at the principles of recognition of revenue under the ‘5-step’ Model: - Identification of contracts...

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In this session we will focus specifically on some of the most contentious areas of IFRS 15 in terms of the following: Licences of intellectual property in the terms of a right to access and a right to use an entity’s intellectual property. Identification of performance obligations i...

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In this session we will look at the insights of IFRS 2 which focuses on share-based payments. The following requirements will be given attention: What is within the scope and outside the scope of IFRS 2 Types of share-based payments namely: equity-settled cash-settled and hybrid...

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In this session we will address the requirements of IAS 24 Related Party Disclosures in terms of the following: The objective and scope of the Standard The related party issue Defining related party related party transactions control significant influence joint control k...

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TBC...

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TBC...

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