IFRS 10 Consolidated Financial Statements
Presenters : Anton van Wyk CA(SA)
Learning objectives
By the end of this event the participant should:
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Understand what is covered under IFRS 10;
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Understand the concept of control;
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Understand how to practically apply the concept of control;
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Understand what an investment entity is; and
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Get an overview of how to prepare consolidated AFS.
Content
The webinar will cover the following topics:
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What is IFRS 10?
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Definition of control.
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Identifying whether one entity controls another.
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Investment entity defined.
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Consolidation procedures.
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Changes in ownership interests.
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Presentation and disclosure requirements.
