Potential impact of changes on financial reporting
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Venue | Hennessy Park Hotel Ebene |
Date | Tuesday 18th April 2023 |
Time | 09:30 - 12:30 |
Information | In this session we will look at the following:
A brief recap on the SPPI test and derecognition rules under IFRS 9
Proposed amendments to IFRS 9 in terms of the following accounting issues.
i. The interaction between the ‘SPPI-test’ with the prevalence of ESG/green financial instruments
ii. Cash received via electronic transfer as settlement for a financial asset.
iii. Impact of derecognising a financial liability before the cash settlement date
iv. The practical accounting implications of the ‘own-credit risk’ rule for financial liabilities measured at fair value through profit or loss
Proposed amendment to IAS 28 in relation to the equity method and impact on financial statements.
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Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 4 |
Price | Rs 4000 |
Booking Deadline | Tuesday 18th April 2023 |
Map | View Map |
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