Course Recording
Provisions and Events After Year End Accounting – IFRS for SMEs – Sections 21 and 32
| Recording Link Price: |
Firm/Group/Company - R900.00 (VAT Incl.)
Individuals - R300.00 (VAT Incl.) |
| Recording Link Price (MLU Subscriber): |
Firm/Group/Company - R776.25 (VAT Incl.)
Individuals - R258.75 (VAT Incl.) |
| Presenter: | Mr Tristan White |
| CPD Hours: | Attending the course and successfully completing the post-assessment, will grant you 2.5 hour/s verifiable CPD, recognised by the various professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the CPD certificate will only be issued once the post-assessment has been completed. |
| Platform: | Web Based (Online) |
| Course Facilitator: |
Tristan White
T: 011-886-1395 E: nerissa@probetatraining.co.za |
| Back Order Now | |
With the uncertainty around COVID-19, many businesses are facing financial peril with liabilities that cannot be met and unfulfilled contracts that could lead to financial losses.
Section 21 Provisions and Contingencies will help us account for potential liabilities and consider the impact of onerous contracts.
Section 32 Events After the Reporting Period becomes relevant when dealing with situations that have arisen after year end, that could have a retrospective effect on current year financial statements.
Section 21: Provisions
• Definitions for Provisions, Contingent Liabilities, Onerous Contracts
• Recognition
• Measurement
• Disclosure requirements
Section 32: Events After Reporting Period
• Definitions for Adjusting VS Non-adjusting events
• When to recognition VS disclose VS ignore
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