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.
The webinar will cover the following topics:
What is IFRS 10?
Definition of control.
Identifying whether one entity controls another.
Investment entity defined.
Changes in ownership interests.
Presentation and disclosure requirements.