Multi-company (complex) structures
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| 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. |
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| CPD Units | 3 units on full attendance |
| Seats Left | 12 |
| Price | Rs 4500 |
| Booking Deadline | Tuesday 25th June 2024 |
| Map | View Map |
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