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Accounting for investment in associates and joint venture under IAS 28
Venue Hennessy Park Hotel Ebene
Date Thursday 22nd August 2024
Time 09:30 - 12:30
Information In this session we will look at the requirements accounting principles under the equity accounting for associates and joint ventures as stipulated by IAS 28. We will look at the following:

  • The definition of equity accounting
  • Significant influence and whether it can be held indirectly via a subsidiary
  • The assessment of significant influence
  • Potential voting rights and significant influence
  • The accounting for acquisition costs
  • Calculations relating to equity accounting
  • Impairment test
  • Downstream and upstream transactions
  • Exemption from applying the equity accounting
  • Partial use of venture capital exemption
  • Held-for-sale associates and joint ventures
  • Changes in status of equity-accounted investees in terms of the following scenarios:
    - Financial assets to associate scenario where additional interests acquired give rise to significant influence
    - Associate to associate scenario where significant influence still prevails with additional interests acquired
    - Associate to associate scenario where significant influence still prevails with a disposal of some interests
    - Associate to no associate scenario where significant influence is loss because of disposal of interests
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 6
    Price Rs 4500
    Booking Deadline Thursday 22nd August 2024
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