wconsulting.mu

Consolidation of Financial Statements under IFRS
Venue Hennessy Park Hotel, Ebene
Date 21st and 22nd July 2022
Time 09:00 to 16:00
Information 1. Basic Consolidation Techniques
In this session we will look at a case study based on a Parent-Subsidiary-Associate relationship incorporating the following adjustments:

  • Inter-companiesí transactions
  • Purchase consideration
  • Acquisition costs
  • Intangible assets
  • Contingent liabilities
  • Pre-existing relationship
  • Fair value adjustments
  • Measurement period adjustments
  • Impairment of goodwill


2. Step Acquisition
In this session, we will look at Step acquisition adjustments from the perspective of a control-to-control position, and a no control-to-control position.
The above will be examined in an extensive case study.
3. Group disposal and Reorganization
In this session we will look at the requirements under IFRS 10 relating loss of control and where control over a sub still exists after a disposal of shares with a close look at the following :

  • Group disposals (e.g. where control is not lost and where control is lost), involving a case study with the preparation of the Consolidated Statement of financial position, the Consolidated Statement of Profit or Loss and Other Comprehensive income and the Consolidated Statement of Changes in Equity extract relating to retained earnings.

  • Group Reorganisation, (e.g. Creation of a new Parent company, Subs moving up down or along, divisionalisation and demerger) and the proposed amendment to a business combination under common control (BCUCC)


4. Consolidation of a Foreign Subsidiary
In this session, we will look at a case study based on the translation method relating to a foreign subsidiary and its consolidation
Presenter
CPD Units 12 units on full attendance
Seats Left 6
Price Rs 16000
Booking Deadline Monday 18th July
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