Equity and Liabilities
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| Venue | Hennessy Park Hotel Ebene |
| Date | Thursday 4th July 2024 |
| Time | 09:30 - 12:30 |
| Information | In this session we will focus on distinguishing between equity and liabilities in terms of the following key accounting aspects:
(a) Classification
- Basic principles
- Contingent settlement provisions
- Obligation to acquire own equity instruments
- Puttable instruments
- Instruments to be settled in own equity instruments
- Obligation to purchase own equity instruments
- Compound instruments
- Foreign currency convertible bond
- Perpetual instruments
- Preference shares
(b) Recognition and measurement
- Compound instruments
- Share splits and bonus shares
- Prepaid capital contributions
- Receivables in respect of equity contributions
- Extinguishing financial liabilities with equity instruments
(c) Reclassification of instruments between liability and equity
- Due to amendment of contractual terms
- Due to change of effective terms without amendment of contractual terms
(d) Treasury shares
- Recognition and measurement
- Held for trading hedging by subsidiaries associates and joint ventures |
| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | 3 |
| Price | Rs 4500 |
| Booking Deadline | Thursday 4th July 2024 |
| Map | View Map |
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