Available Course
Subsequent events – Accounting and auditing implications
>> Click here to book this training as an In-House course <<
| Duration: | 2.00 |
| CPD Hours: | Attendance at this seminar will secure 2 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Yvonne Rossouw
T: 0118861395 E: gillian@probetatraining.co.za |
| Back | |
Life is what happens when you are busy making other plans. The same can be said for subsequent events in financial statements. While we plan for the new year and report on the previous, events may occur that reshape the outcome.
As such it is important to be aware of and know how to respond to subsequent events from an accounting and audit perspective.
Join us in this session as we unpack the requirements of IAS 10 and ISA 560.
• What is a subsequent event?
• Types of subsequent events
o Adjusting
o Non-adjusting
• Disclosures of subsequent events in the financial statements
• COVID 19 as a subsequent event
• Audit procedures to perform
• Subsequent events occurring after the audit report
• Impact on audit report
Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers