In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be conducting via Live Webinar.Please do check the details before confirmation your registration for the course/session.Programme ObjectiveThe training aims to give practical insights into the preparation of group accounting, consolidation methods and the new standard on control (FRS 110). In addition to this the training will highlight the concept of Joint Arrangements and the accounting for Joint Operations and Joint Ventures.
In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be conducting via Live Webinar.
Please do check the details before confirmation your registration for the course/session.
The training aims to give practical insights into the preparation of group accounting, consolidation methods and the new standard on control (FRS 110). In addition to this the training will highlight the concept of Joint Arrangements and the accounting for Joint Operations and Joint Ventures.
Overview of IASB project and current trendsFRS 110 – Control ConceptPower over relevant activitiesVariable returnsControlFRS 111 Joint ArrangementsDifferences between joint operations and joint venturesConsolidation under FRS 28 (at equity) and FRS 111 (single asset consolidation)FRS 103 (R) – Business CombinationIdentifying the acquirerDetermining the acquisition date and consideration transferredRecognizing and measuring identifiable assets acquired, liabilities assumed, and non-controlling interestContingent considerationReacquired rightsContingent liabilitiesIndemnification assetsFRS 27 (R) Consolidated financial statementsConsolidation requirements and proceduresAccounting for non-controlling interestsAccounting for changes in ownership interestsSummaryTraining MethodologyLecture style, with hands-on exercisesClosing Date for Registration1 week before programme or until full enrolment
Lecture style, with hands-on exercises
1 week before programme or until full enrolment
An Intermediate Level programme intended for Chief Financial Officers, Financial Controllers, Finance Managers, Auditors, Accountants and those involved in the preparation and interpretation of financial statements. Other users of financial information will also find the programme beneficial.
Category 1 = 7.00 Hours
23 Sep 2019 (9:00 AM - 5:00 PM)
Registration is closed
06 Jun 2019 (9:00 AM - 5:00 PM)
02 Oct 2018 (9:00 AM - 5:00 PM)
For Members: $ 345.61 For Non-Members: $ 415.16
60 Cecil StreetISCA HouseSingapore 049709
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