Programme ObjectiveTo 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 methodApply the procedures for accounting for investments in associates in accordance to FRS 28Apply the accounting treatment for impairment lossesKnow 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:
ScopeDefinitions Significant influenceEquity methodOther termsIdentifying an associate Overriding principlePresent ownership interestsPotential voting rightsOther sources of significant influenceApplication of the equity method Exceptions to applying the equity methodApplying 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 considerationsImpairment losses Applicability of FRS 39Special considerationsDisclosures Training MethodologyLecture style, with Exercises/Case StudiesClosing Date for Registration1 week before programme or until full enrolment
Lecture style, with Exercises/Case Studies
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
28 Oct 2022 (9:00 AM - 12:30 PM)
For Members: $ 205.44 For Non-Members: $ 245.03
60 Cecil StreetISCA HouseSingapore 049709
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Do you wish to apply for SFC funding? (Singapore Citizenship Only)
19 May 2022 - 19 May 2022
20 May 2022 - 20 May 2022