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.
MQA APPROVAL UNDER PROCESS |
Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 3 |
Price | Rs 4000 |
Booking Deadline | Tuesday 18th April 2023 |
Map | View Map |
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