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| Venue | Hennessy Park Hotel Ebene |
| Date | Thursday 11th May 2023 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at the following considerations:
The use of the Conceptual Framework for assessing the quality of an entity’s financial reports.
The implications of departing from IFRSs in terms of the following:
• Revenue manipulation
• Classification choices
• Quality issues in relating to Mergers and Acquisitions
• Special Purpose Vehicles (purposes and implications)
• Assets impairments and restructuring charges
A brief elaboration on the qualitative tools to assess the likelihood of misreporting.
The concept of sustainable (persistent) earnings
An understanding of the indicators of earnings quality
An evaluation of earnings quality of an entity
Case study on premature/fraudulent revenue recognition
Case study on the correction of improper application of various IFRS Standards
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| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | -3 |
| Price | Rs 4000 |
| Booking Deadline | Thursday 11th May 2023 |
| Map | View Map |
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