Equity and liabilities
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| Venue | Online |
| Date | Tuesday 9th June 2026 |
| Time | 09:30 - 12:30 |
| Information | In this session we will focus on distinguishing between equity and liabilities in terms of the following key accounting aspects:
Classification
- Basic principles
- Contingent settlement provisions
- Obligation to acquire own equity instruments
- Puttable instruments
- Instruments to be settled in own equity instruments
- Obligation to purchase own equity instruments
- Compound instruments
- Foreign currency convertible bond
- Perpetual instruments
- Preference shares
Recognition and measurement
- Compound instruments
- Share splits and bonus shares
- Prepaid capital contributions
- Receivables in respect of equity contributions
- Extinguishing financial liabilities with equity instruments
Reclassification of instruments between liability and equity
- Due to amendment of contractual terms
- Due to change of effective terms without amendment of contractual terms
Treasury shares
- Recognition and measurement
- Held for trading, hedging, by subsidiaries, associates and joint ventures
MQA Approval in Process |
| Presenter | Sanat Bheeroo
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| CPD Units | 3 units on full attendance |
| Seats Left | 39 |
| Price | Rs 5000 |
| Booking Deadline | Tuesday 9th June 2026 |
| Map | View Map |
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