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IFRS 10 Consolidated Financial Statements

CPD Hours: 2

Price: R237.50


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Title / Topic

IFRS 10 Consolidated Financial Statements

Presenters : Anton van Wyk CA(SA)


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. 

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