Attendance at this seminar will secure 6.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Web Based (Online)
TRISTAN DAVID-CREWE WHITE
tristan@probetatraining.co.za
It is time to give some thought to how we account for the business transactions we enter into or those that we are tasked with auditing.
Are you perhaps in the habit of accounting for / treating transactions or interpreting them in one particular way, without applying your mind?
We want to help refresh your understanding of the IFRS requirements with a high-level overview of several IFRS / IAS standards that tend to be commonplace in business.
Help you better identify when a particular standard is relevant to a transaction i.e., we’ll briefly consider scoping and definitions
Simplify recognition criteria
Clarify initial and subsequent measurement
Provide a summary of disclosure (will not be discussed in depth).
We will spend 20 to 30 minutes on each standard/topic to ensure you gain the insights you need without feeling overwhelmed.
General:
IAS 8 – Accounting Policies, Changes in Estimates, and Errors Assets
IFRS 13 - Fair Value Measurement
IFRS – IAS 21 Effect of Changes in Foreign Exchange Rates
IFRS – IAS 33 Earnings Per Share.
Special Financial Statements:
IFRS 3 Business Combinations
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS – IAS 28 Investments in Associates and Joint Ventures
IFRS – IAS 27 Separate Financial Statements
IFRS 12 Disclosure of Interests in Other Entities.