Available Course

IFRS for SMEs 2: Consolidations, Associates, Joint Ventures

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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: Tristan White
T:  0118861395
E:  gillian@probetatraining.co.za

Session 2 introduces some practical examples whereby accounting treatments will be explored to help visualise typical business combination /consolidation entries, goodwill calculations and other types of investments, namely associates and joint ventures.

We seek to empower you as a professional accountant in accounting and audit by: • Establishing a practical understanding of the standards / sections • Helping you understand why transactions are accounted for the way they have been • Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements

Session 2: o Section 9: Consolidated and Separate Financial Statements o Section 19: Business Combinations and Goodwill o Section 14: Investments in Associates o Section 15: Investments in Joint Ventures

• Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework. • Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework.