Equity and Liabilities
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| Venue | Online - Microsoft Teams |
| Date | Tuesday 9th August 2022 |
| 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
i. Basic principles
ii. Contingent settlement provisions
iii. Obligation to acquire own equity instruments
iv. Puttable instruments
v. Instruments to be settled in own equity instruments
vi. Obligation to purchase own equity instruments
vii. Compound instruments
viii. Foreign currency convertible bond
ix. Perpetual instruments
x. Preference shares
- Recognition and measurement
i. Compound instruments
ii. Share splits and bonus shares
iii. Prepaid capital contributions
iv. Receivables in respect of equity contributions
v. Extinguishing financial liabilities with equity instruments
- Reclassification of instruments between liability and equity
i. Due to amendment of contractual terms
ii. Due to change of effective terms without amendment of contractual terms
- Treasury shares
i. Recognition and measurement
ii. Held for trading hedging by subsidiaries associates and joint ventures
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| CPD Units | 3 units on full attendance |
| Seats Left | 7 |
| Price | Rs 4000 |
| Booking Deadline | Tuesday 9th August 2022 |
| Map | View Map |
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