ACCA Bookit

Online Session - Debt vs Equity

Venue

Online - Microsoft Teams

Date

Tuesday 28th March 2023

Time

11:00 - 14:00

Information

IAS 32 requires the issuer of a financial instrument to classify the instrument on initial recognition as a financial liability a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability a financial asset and an equity instrument. This is not always an easy exercise in practice particularly when some instruments at first glance seem to have characteristics of both debt and equity or where the legal language used in the agreement clouds the assessment. In this webinar we will look at the classification rules of IAS 32 and explain the exceptions to these rules for compound instruments puttable instruments and redeemable instruments. The webinar will also look at the IASB’s plans to overhaul the classification of debt vs equity under the ongoing Financial Instruments with Characteristics of Equity project.

This session is not eligible for the HRDC refund as it is being broadcasted from our Johannesburg office

Presenter

Bridget George

Bridget is a Technical manager at W.consulting, specialising in financial reporting.

Prior to joining W.consulting, Bridget completed her articles with PwC with a focus on Telecommunication, Information and Entertainment clients. Subsequently, she worked as an IFRS Technical consultant at PwC’s Capital Markets and Accounting Consulting Services division. In particular she has been involved in the implementation of the new revenue standard and filled the role of the secretary of the PwC Global ACS Revenue subgroup.

Bridget spent time working abroad and was involved in an IFRS implementation project at one of Australia’s largest listed telecommunications companies.

Bridget’s IFRS knowledge and experience is diverse and extends across a number of different standards and industries. She provides technical consulting services and training to the firm's clients on these standards, both locally and abroad.

Notable academic achievements include completing her LLB degree concurrently with her accounting qualifications at the University of Stellenbosch.

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CPD Units

3 units on full attendance

Seats Left

Price

Rs 1500

Booking Deadline

Tuesday 28th March 2023

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