June2020 The new IFRS 10 covers consolidation procedures as well as the concept of control
WHAT YOU WILL LEARN
After attending this webinar you will be able to:
- Make adjustment to Financial Statements to ensure compliance to IFRS10.
- Determine control and its implications.
- Respond to auditors with justifications of judgements made.
- Consider the impact on performance and position.
The new IFRS 10 deals with consolidation procedures and the concept of control. Control is influenced by: power over another entity, exposure to variable returns from its investment in an entity, and the ability to use its power to affect the variable returns from its investment.
The following pricing apply:
Study Unit 1
What is IFRS 10?
Study Unit 2
Definition of control
Study Unit 3
Identifying whether one entity controls another
Study Unit 4
Investment entity defined.
Study Unit 5
Study Unit 6
Changes in ownership interests
Study Unit 7
Presentation and disclosure requirements
There are no preconditions for this course.
Recorded webinar made available on a specified date
Anton van Wyk M.Com, CA(SA)
Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).
Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees.
By attending this webinar, you will be provided with:
- Summarised slide presentation.
- Reference documents and / or course material where available.
- Access to a technical knowledge base.
- Recorded webinar that includes an expert presenter and participant interaction.