Consolidation, IFRS Updates and other
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| Venue | Hennessey Hotel Ebene |
| Date | 25th and 26th of April 2023 |
| Time | 09:00 to 16:00 |
| Information | Topics:
1. Multi-company (Complex) Structures
In this session we will look at the requirements under IFRS 3 and IFRS 10 with respect to the following aspects:
i i. A quick overview of the
ii definition of a business and the concentration test under IFRS 3
iii acquisition method under IFRS 3
iv the key techniques for consolidation
v the control concept
i ii. Basic techniques for consolidation under a simple structure before elaborating on a complex structure.
i iii. The accounting for multi-company (complex) structures in respect of the following:
a. a. The vertical structure under IFRS 10
b. An analysis of the percentage holding relating to the Parent and the Non-Controlling interests (NCI)
c. The net assets as acquisition date/reporting date and post-acquisition reserves under working 2
d. The calculation of goodwill under (a) the proportion of net assets method and (b) the full goodwill method
e. The determination of non-controlling interests
f. The calculation of the group (consolidated) reserves.
a. b. The mixed structure under IFRS 10 with the same accounting implications as (iii)(a)
1 iv. The determination of the effective date when a sub-subsidiary comes under the control of the Parent.
2. IFRSs Updates
IAS 12 Income Taxes
Amendments to IAS 8 -Accounting Policies, Changes relating to Accounting Estimates
The 2020 v 2022 amendments relating to IAS 1 on Non-current liabilities with Covenants.
Agenda decision
Proposed amendments to IFRS 10 and IAS 28
Proposed amendments to IAS 28
The interaction of green/sustainable finance (ESG) and the SPPI-test under IFRS 9
3. Understanding sustainability and the 6 capitals
Understanding ESG (Environmental, Social and Governance) as a whole and the 6 capitals
Understanding your organisations value chain
Addressing the 6 capitals withing your organizations value chain with a focus on human capital |
| Presenter |
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| CPD Units | 14 units on full attendance |
| Seats Left | 70 |
| Price | Rs 17000
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| Booking Deadline | |
| Map | View Map |
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