Potential impact of changes on financial reporting
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.

  • Presenter
    CPD Units 3 units on full attendance
    Seats Left 3
    Price Rs 4000
    Booking Deadline Tuesday 18th April 2023
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