Financial Statements Consolidation and Investment Accounting

Course Info

Length: 1 Week

City: Dubai

Type: In Classroom

Available Dates

  • Mar-18-2024

    Dubai

  • Apr-15-2024

    Dubai

  • May-20-2024

    Dubai

  • June-17-2024

    Dubai

  • July-15-2024

    Dubai

  • Aug-19-2024

    Dubai

  • Sep-16-2024

    Dubai

  • Oct-21-2024

    Dubai

  • Nov-18-2024

    Dubai

  • Dec-16-2024

    Dubai

Dates in Other Venues

  • Mar-11-2024

    Paris

  • Mar-11-2024

    Singapore

  • Mar-18-2024

    Barcelona

  • Mar-25-2024

    Amsterdam

  • Mar-25-2024

    London

  • Apr-01-2024

    Kuala Lumpur

  • Apr-01-2024

    Istanbul

  • Apr-08-2024

    Paris

  • Apr-08-2024

    Singapore

  • Apr-15-2024

    Barcelona

  • Apr-22-2024

    Kuala Lumpur

  • Apr-22-2024

    Amsterdam

  • Apr-29-2024

    Istanbul

  • Apr-29-2024

    London

  • May-06-2024

    Kuala Lumpur

  • May-06-2024

    Istanbul

  • May-13-2024

    Singapore

  • May-13-2024

    Paris

  • May-20-2024

    Barcelona

  • May-27-2024

    Amsterdam

  • May-27-2024

    London

  • June-03-2024

    Istanbul

  • June-03-2024

    Kuala Lumpur

  • June-10-2024

    Singapore

  • June-10-2024

    Paris

  • June-17-2024

    Barcelona

  • June-24-2024

    London

  • June-24-2024

    Amsterdam

  • July-01-2024

    Istanbul

  • July-01-2024

    Kuala Lumpur

  • July-08-2024

    Paris

  • July-08-2024

    Singapore

  • July-15-2024

    Barcelona

  • July-22-2024

    Kuala Lumpur

  • July-22-2024

    Amsterdam

  • July-29-2024

    London

  • July-29-2024

    Istanbul

  • Aug-05-2024

    Kuala Lumpur

  • Aug-05-2024

    Istanbul

  • Aug-12-2024

    Paris

  • Aug-12-2024

    Singapore

  • Aug-19-2024

    Barcelona

  • Aug-26-2024

    Amsterdam

  • Aug-26-2024

    London

  • Sep-02-2024

    Istanbul

  • Sep-02-2024

    Kuala Lumpur

  • Sep-09-2024

    Singapore

  • Sep-09-2024

    Paris

  • Sep-16-2024

    Barcelona

  • Sep-23-2024

    Kuala Lumpur

  • Sep-23-2024

    Amsterdam

  • Sep-30-2024

    London

  • Sep-30-2024

    Istanbul

  • Oct-07-2024

    Kuala Lumpur

  • Oct-07-2024

    Istanbul

  • Oct-14-2024

    Singapore

  • Oct-14-2024

    Paris

  • Oct-21-2024

    Barcelona

  • Oct-28-2024

    London

  • Oct-28-2024

    Amsterdam

  • Nov-04-2024

    Kuala Lumpur

  • Nov-04-2024

    Istanbul

  • Nov-11-2024

    Singapore

  • Nov-11-2024

    Paris

  • Nov-18-2024

    Barcelona

  • Nov-25-2024

    Amsterdam

  • Nov-25-2024

    London

  • Dec-02-2024

    Kuala Lumpur

  • Dec-02-2024

    Istanbul

  • Dec-16-2024

    Barcelona

  • Dec-23-2024

    Kuala Lumpur

  • Dec-23-2024

    Amsterdam

  • Dec-30-2024

    Istanbul

  • Dec-30-2024

    London

Course Details

Course Outline

5 days course

 

Financial Instruments

 

  • Divisions of Investments.
  • Display of Financial tools.
  • Characterizing accountability from Equity.
  • Held-to-Maturity Debt Securities (HTM).
  • Trading Securities.
  • Available-for-Sale Securities (AFS).
  • fair value option (FVO) for financial liabilities to be measured through profit or loss.
  • identifying Fair Value.
  • primary and following Measurement.
  • recategorization and transmit among divisions.
  • bands on Reclassifications.
  • Derecognition of Financial tools.
  • Accounting for Sales of Financial tools
  • The Recent Accounting Updates According to IFRS

 

Investments in Associates

 

  • Accounting Based on the Equity Method.
  • Conditions when Cost procedure is usable.
  • Distinctions in Financial Year.
  • Intercompany Transactions among Investor and Investee.
  • Accounting for a fractional Sale or further Purchase of Equity Investment.
  • Shift in standard of Ownership or Degree of Influence
  • Accounting for Impairment.

 

Transactions Accounted for as Business Combinations

 

  • determining a preparing Business.
  • frameworks of Business Combinations.
  • IFRS and US GAAP importance.

 

Accounting for Business Combinations

 

  • Setting the Acquisition plan.
  • Recognizing the Acquirer.
  • Describing and Measuring the recognizable sensible and insensible Assets. Acquired and Liabilities Assumed.
  • Realizing and Measuring any Non-controlling Interest.
  • Measuring the Consideration Transferred.
  • Realizing and Measuring Goodwill or Gain from a Bargain Purchase.
  • Earning Related Costs.
  • Accounting for Gain on Bargain Purchase Option.

 

Consolidated Financial Statements

 

  • Explaining “Control”.
  • Diversities in Ownership Interest without disorder.
  • diversities in Ownership Interest producing in Loss of Control.
  • integration Procedures.
  • Intercompany Transactions and Balances.

 

Post Combination Measurement and Accounting

 

  • Reacquired Rights
  • Contingent Liabilities
  • Indemnification Assets
  • Contingent Consideration

 

Goodwill and Gain on Bargain Purchase Options

 

  • Measurement of Goodwill.
  • Fragility of Goodwill.

Course Video