Determining and Accounting for Significant Influence and Joint Control
This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on firstname.lastname@example.org or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.
The objective of this session is to highlight the requirements leading to an investor having either significant influence or joint control over an investee. This session will also delve into the resulting accounting considerations for associates (IAS 28) and joint arrangements (joint ventures and joint operations under IFRS 11), including the application of the equity method in an entity’s financial statements.
The session is aimed for accounting professionals and financial controllers.
By the end of the session participants would be knowledgeable of the key concepts set out in IAS 28 and IFRS 11.
Basic financial reporting knowledge is recommended.
Time: 14:00 – 15:30
Venue: Live online session – details of how to join the meeting will be sent once registration is complete.
CPE Hours: This course qualifies for 1.5 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.
Georges Xuereb, Associate Director, Corporate Accounting Advisory Services, KPMG in Malta
Georges provides IFRS and GAPSME advice and delivers accounting topic papers to his clients on complex technical accounting matters. He also assists clients in the preparation of separate and consolidated financial statements in accordance with IFRS or GAPSME, including groups operating in sectors such as manufacturing, logistics, gaming, international business, construction, and financial services. His area of focus in these diverse industries includes IFRS consolidations and implementation of recently issued IFRSs such as IFRS 16 Leases, IFRS 15 Revenue from Contracts with Customers, and IFRS 9 Financial Instruments for non-financial institutions. Georges also implements Excel-based consolidation tools to large groups to improve their consolidation reporting process, with a focus on quality and complex accounting requirements and reducing reporting timeframes. He has also developed an IFRS 16 Leases tool to assist clients in transitioning to the new leases standard, with focus on automation and timely reporting. Georges delivers technical training and presentations on IFRS matters both internally to his colleagues and to his clients, and delivers lectures on the Financial Reporting and Strategic Business Reporting modules to students as part of their studies in fulfilment of the ACCA qualification.
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- Guided Learning 1.5 hours
- Language English