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| Venue | Online - Microsoft Teams |
| Date | Thursday 7th September 2023 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at the requirements of IAS 1 IAS 37 IAS 32 IFRS 9 and the conceptual framework in relation to the following aspects:
• The definition of liabilities in accordance with the new definition upon the conceptual framework
• The amended definition of current liabilities as per IAS 1
• The key requirements of IAS 37 in respect of the following:
- Background and objectives
- Scope
- Executory contracts
- Provisions
- Restructuring provisions
- Onerous contracts
- Contingent liabilities
- Contingent assets
- Disclosures
• The definition of financial liabilities under IAS 32
• A brief discussion of the distinction between equity and liabilities under IAS 32
• The meaning of derivative financial instruments with the focus of what is a derivative financial liability
• A brief look at fair value in accordance with IFRS 13
• The recognition and measurement principles of financial liabilities as laid down in IFRS 19
• The accounting implication for financial guarantee contracts
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| CPD Units | 3 units on full attendance |
| Seats Left | -3 |
| Price | Rs 4000 |
| Booking Deadline | Thursday 7th September 2023 |
| Map | View Map |
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