wconsulting.mu

Multi-company (complex) structures
Venue Hennessy Park Hotel Ebene
Date Tuesday 25th June 2024
Time 09:30 - 12:30
Information In this session we will look at the requirements under IFRS 3 and IFRS 10 with respect to the following aspects:

➢ A quick overview of the
✓ definition of a business and the concentration test under IFRS 3
✓ acquisition method under IFRS 3
✓ the key techniques for consolidation
✓ the control concept

➢ Basic techniques for consolidation under a simple structure before elaborating on a complex structure.

➢ The accounting for multi-company (complex) structures in respect of the following:
a) The vertical structure under IFRS 10 An analysis of the percentage holding relating to the Parent and the Non-Controlling interests (NCI)
✓ The net assets as acquisition date/reporting date and post-acquisition reserves under working 2
✓ The calculation of goodwill under (a) the proportion of net assets method and (b) the full goodwill method
✓ The determination of non-controlling interests
✓ The calculation of the group consolidated) reserves.
b) The mixed structure under IFRS 10 with the same accounting implications as (iii)(a)

➢ The determination of the effective date when a sub-subsidiary comes under the control of the Parent.
Presenter
CPD Units 3 units on full attendance
Seats Left 9
Price Rs 4500
Booking Deadline Tuesday 25th June 2024
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