IFRS Consolidation Masterclass
Course Description: This comprehensive course on consolidations is intended to give participants a refresher of the fundamental consolidation techniques and will subsequently delve into…
The Mechanics of Deferred Tax
Course Description: The objective of IAS 12 Income Taxes is to prescribe the accounting treatment for income taxes. This module mainly relates to deferred…
Understanding Fair Value Measurement Under IFRS: A Practical Approach to IFRS 13
Course Description: The session will deal with the main features and disclosure requirements of IFRS 13 – Fair Value Measurement. This accounting standard sets…
Accounting for share-based payments under IFRS
Course Description: IFRS 2 Share-based Payments deals with transactions settled either by issuing equity instruments of the entity to the supplier (including employees) of…
Liabilities under IFRS
Course Description: Understanding the nature, timing and amount of liabilities is a crucial part of analysing an entity’s balance sheet, and therefore companies have…
COVID-19 Impact on IFRS 9 Expected Credit Losses
Course Description: IFRS 9 Financial instruments became effective for financial reporting periods starting on 1 January 2018 or after, and it replaced the previous…
Impairment of Assets under IFRS
Course Description: If the carrying amount of an asset exceeds its recoverable amount, such asset is considered to be impaired. In this session we…
The Suite of Consolidation Standards
Course Description: IFRS 10 provides a single ‘control’ model to be applied in the control analysis for all investees in considering which entities are…
Accounting for Business Combinations
Course Description: A ‘business combination’ is a transaction or other event in which an acquirer obtains control of one or more businesses. IFRS 3…