*This course is formally known as (E142) Ethical Issues In Valuation Programme Objective Professional accountants in business are often involved in the preparation of financial related information used by numerous stakeholders. The evolution of FRS has led to more items within the financial statements being measured using current cost measurement e.g. fair value and value in use. As such, some of the following questions may arise: When is fair value and value in use required?What are the key valuation inputs required? How do we assess its reasonableness?Which fundamental principles may be threatened?How can we practically eliminate or reduce such threats?
*This course is formally known as (E142) Ethical Issues In Valuation
Programme Objective
Professional accountants in business are often involved in the preparation of financial related information used by numerous stakeholders. The evolution of FRS has led to more items within the financial statements being measured using current cost measurement e.g. fair value and value in use. As such, some of the following questions may arise:
Overview of Code of Professional Conduct and Ethics (EP 100) The five fundamental principlesConceptual frameworkCategories of threats and safeguardsConflict of interestPreparation and presentation of informationActing with sufficient expertiseFinancial interests, compensation and incentivesInducementsResponding to NOCLARPressure Fair Value Accounting Related Issues Scope of impairment testing and recoverable amountIndications of impairmentEstimating future cash flowsEstimating discount rate (WACC)Fair value measurement frameworkValuation approachesCommonly used valuation methods / techniques Training Methodology Mini-lectures, solving of problems / scenarios and sharing of experience.Closing Date for Registration1 week before programme or until full enrolment
Overview of Code of Professional Conduct and Ethics (EP 100)
Fair Value Accounting Related Issues
Training Methodology
Mini-lectures, solving of problems / scenarios and sharing of experience.
Closing Date for Registration1 week before programme or until full enrolment
Accountants in businessesPreparers of financial statementCFO and Financial ControllersAuditors
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