Financial Statements Consolidation and Investment Accounting

Accounting, Finance & Budgeting

Course Info

Date: Apr-04-2022

Duration: 1 Week

City: Kuala Lumpur

Fees: 3,950

Type: In Classroom

Available Dates

  • Oct-04-2021

    Kuala Lumpur

  • Oct-04-2021

    Kuala Lumpur

  • Nov-08-2021

    Kuala Lumpur

  • Nov-08-2021

    Kuala Lumpur

  • Dec-06-2021

    Kuala Lumpur

  • Dec-06-2021

    Kuala Lumpur

  • Jan-03-2022

    Kuala Lumpur

  • Jan-03-2022

    Kuala Lumpur

  • Feb-07-2022

    Kuala Lumpur

  • Feb-07-2022

    Kuala Lumpur

  • Mar-07-2022

    Kuala Lumpur

  • Mar-07-2022

    Kuala Lumpur

  • Apr-04-2022

    Kuala Lumpur

  • Apr-04-2022

    Kuala Lumpur

Dates in Other Venues

  • Sep-27-2021

    Madrid

  • Oct-03-2021

    Dubai

  • Oct-04-2021

    London

  • Oct-10-2021

    Dubai

  • Oct-11-2021

    Istanbul

  • Oct-18-2021

    Paris

  • Oct-18-2021

    Geneva

  • Oct-25-2021

    Madrid

  • Nov-07-2021

    Dubai

  • Nov-08-2021

    London

  • Nov-14-2021

    Dubai

  • Nov-15-2021

    Istanbul

  • Nov-22-2021

    Paris

  • Nov-22-2021

    Geneva

  • Nov-29-2021

    Madrid

  • Dec-05-2021

    Dubai

  • Dec-06-2021

    London

  • Dec-12-2021

    Dubai

  • Dec-13-2021

    Istanbul

  • Dec-20-2021

    Paris

  • Dec-20-2021

    Geneva

  • Dec-27-2021

    Madrid

  • Jan-02-2022

    Dubai

  • Jan-03-2022

    London

  • Jan-09-2022

    Dubai

  • Jan-10-2022

    Istanbul

  • Jan-17-2022

    Paris

  • Jan-17-2022

    Geneva

  • Jan-24-2022

    Madrid

  • Feb-06-2022

    Dubai

  • Feb-07-2022

    London

  • Feb-13-2022

    Dubai

  • Feb-14-2022

    Istanbul

  • Feb-21-2022

    Paris

  • Feb-21-2022

    Geneva

  • Feb-28-2022

    Madrid

  • Mar-06-2022

    Dubai

  • Mar-07-2022

    London

  • Mar-13-2022

    Dubai

  • Mar-14-2022

    Istanbul

  • Mar-21-2022

    Paris

  • Mar-21-2022

    Geneva

  • Mar-28-2022

    Madrid

  • Apr-03-2022

    Dubai

  • Apr-04-2022

    London

  • Apr-10-2022

    Dubai

  • Apr-11-2022

    Istanbul

  • Apr-18-2022

    Paris

  • Apr-18-2022

    Geneva

  • Apr-25-2022

    Madrid

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