Overview   

Looking at this topic, some could be tempted to quickly dismiss it because they do not prepare consolidated annual financial statements themselves!  

The new IFRS 10 does not only deal with consolidation procedures as might be suggested by its name. Rather, it focuses on the concept of control and the fact that, in order to control another entity, an entity needs to have the relevant power over another entity, have exposure to variable returns from its investment in that entity and lastly have the ability to use its power to affect the variable returns from its investment before control has been established. 

Get an explanation on this by joining Anton van Wyk M.Com, CA(SA) for this webinar on 23 June 2020 from 9:00 am to 11:00 am. 

Learning objectives  

By the end of this event the participant should: 

• Understand what is covered under IFRS 10; 

• Understand the concept of control; 

• Understand how to practically apply the concept of control; 

• Understand what an investment entity is; and  

• Get an overview of how to prepare consolidated AFS. 

Content 

The webinar will cover the following topics:  

• What is IFRS 10?  

• Definition of control. 

• Identifying whether one entity controls another. 

• Investment entity defined. 

• Consolidation procedures.  

• Changes in ownership interests. 

• Presentation and disclosure requirements. 

Obtaining your CPD certificate 

This webinar qualifies for 2 CPD hours with your professional body including: ACCA, SAICA, AAT, SAIPA, SAIBA, IAC, CIS, ICBA, LSSA, FPI, and the IBA. The SAAA CPD policy is compliant with IFAC IES7 and is recognised by all relevant professional bodies. 

All attendees are issued with a CPD certificate available in an online profile. 

About the presenter 

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. 

Who should attend 

The following persons will benefit from attending this webinar: 

• Professional Accountants including: RA(SA), CA(SA),PA(SA) and BAP(SA); 

• Accounting officers;  

• Tax practitioners; and 

• Bookkeepers. 

Price               

• R 475.00 - Online admission - Individual. 

• R 950.00 - Online admission - Company. 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

• Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 
• Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• Summarised slide presentation 

• Reference documents and / or course material where available 

• You can ask questions during the webinar and you will also have access to me the presenter after the webinar