Programme Objective To equip participants with the ability to apply the equity method and to report the investment in associate in accordance with the requirements in FRS 28. Participants will be able to: Understand the definitions in FRS 28, particularly the concept of ‘significant influence’ Understand the rationale and principles underlying the equity method Apply the procedures for accounting for investments in associates in accordance to FRS 28 Apply the accounting treatment for impairment losses Know the disclosure requirements when reporting for investment in associates
To equip participants with the ability to apply the equity method and to report the investment in associate in accordance with the requirements in FRS 28. Participants will be able to:
Scope Definitions Significant influence Equity method Other terms Identifying an associate Overriding principle Present ownership interests Potential voting rights Other sources of significant influence Application of the equity method Exceptions to applying the equity method Applying the substance of consolidationUpstream and downstream transfersApplicability of FRS 103Presentation of the effects of the equity methodAccounting policiesNon-coterminous reporting datesDiscontinuation of the equity methodOther considerations Impairment losses Applicability of FRS 39 Special considerations Disclosures Training Methodology Lecture style, with Exercises/Case Studies Closing Date for Registration 1 week before programme or until full enrolment
A Foundation to Intermediate level programme targeted at both Accounting and Audit Professionals. Those who wish to achieve a deeper understanding in FRS 28 are encouraged to attend.
Category 1 = 3.50 Hours
07 Apr 2021 (9:00 AM - 12:30 PM)
For Members: $ 199.02 For Non-Members: $ 237.54
10 Dec 2021 (9:00 AM - 12:30 PM)
19 Nov 2020 (9:00 AM - 12:30 PM)
Registration is closed
29 Oct 2019 (9:00 AM - 12:30 PM)
12 Oct 2018 (9:00 AM - 12:30 PM)
60 Cecil StreetISCA HouseSingapore 049709
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05 Mar 2021 - 05 Mar 2021
08 Mar 2021 - 08 Mar 2021