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Evaluating quality of financial reports
Venue Hennessy Park Hotel Ebene
Date Thursday 11th May 2023
Time 09:30 - 12:30
Information In this session we will look at the following considerations:

  • The use of the Conceptual Framework for assessing the quality of an entity’s financial reports.

  • The implications of departing from IFRSs in terms of the following:
    • Revenue manipulation
    • Classification choices
    • Quality issues in relating to Mergers and Acquisitions
    • Special Purpose Vehicles (purposes and implications)
    • Assets impairments and restructuring charges

  • A brief elaboration on the qualitative tools to assess the likelihood of misreporting.

  • The concept of sustainable (persistent) earnings

  • An understanding of the indicators of earnings quality

  • An evaluation of earnings quality of an entity

  • Case study on premature/fraudulent revenue recognition

  • Case study on the correction of improper application of various IFRS Standards
  • Presenter
    CPD Units 3 units on full attendance
    Seats Left -3
    Price Rs 4000
    Booking Deadline Thursday 11th May 2023
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