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| Venue | Hennessy Park Hotel Ebene |
| Date | Thursday 22nd August 2024 |
| Time | 09:30 - 12:30 |
| Information | In this session we will look at the requirements accounting principles under the equity accounting for associates and joint ventures as stipulated by IAS 28. We will look at the following:
The definition of equity accounting
Significant influence and whether it can be held indirectly via a subsidiary
The assessment of significant influence
Potential voting rights and significant influence
The accounting for acquisition costs
Calculations relating to equity accounting
Impairment test
Downstream and upstream transactions
Exemption from applying the equity accounting
Partial use of venture capital exemption
Held-for-sale associates and joint ventures
Changes in status of equity-accounted investees in terms of the following scenarios:
- Financial assets to associate scenario where additional interests acquired give rise to significant influence
- Associate to associate scenario where significant influence still prevails with additional interests acquired
- Associate to associate scenario where significant influence still prevails with a disposal of some interests
- Associate to no associate scenario where significant influence is loss because of disposal of interests
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| CPD Units | 3 units on full attendance |
| Seats Left | 6 |
| Price | Rs 4500 |
| Booking Deadline | Thursday 22nd August 2024 |
| Map | View Map |
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