Financial Statements Consolidation and Investment Accounting

Financial Statements Consolidation and Investment Accounting


Choose from the following table the course date which you would like to attend the course on :

Sart
End
Fees
Venue
Length
18-Mar-2018
22-Mar-2018
7500$
Istanbul (Turkey)
One Week
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25-Mar-2018
29-Mar-2018
4700$
Dubai (UAE)
One Week
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18-Mar-2018
22-Mar-2018
6950$
Paris (France)
One Week
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1-Apr-2018
5-Apr-2018
4700$
Kuala Lumpur (Malaysia)
One Week
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29-Apr-2018
3-May-2018
5700$
London (UK)
One Week
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13-May-2018
17-May-2018
7500$
Istanbul (Turkey)
One Week
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20-May-2018
24-May-2018
4700$
Dubai (UAE)
One Week
Click Here
13-May-2018
17-May-2018
6950$
Paris (France)
One Week
Click Here
24-Jun-2018
28-Jun-2018
4700$
Kuala Lumpur (Malaysia)
One Week
Click Here
3-Jun-2018
7-Jun-2018
5700$
London (UK)
One Week
Click Here
1-Jul-2018
5-Jul-2018
7500$
Istanbul (Turkey)
One Week
Click Here
22-Jul-2018
26-Jul-2018
4700$
Dubai (UAE)
One Week
Click Here
1-Jul-2018
5-Jul-2018
6950$
Paris (France)
One Week
Click Here
19-Aug-2018
23-Aug-2018
4700$
Kuala Lumpur (Malaysia)
One Week
Click Here
12-Aug-2018
16-Aug-2018
5700$
London (UK)
One Week
Click Here
23-Sep-2018
28-Sep-2018
7500$
Istanbul (Turkey)
One Week
Click Here
2-Sep-2018
6-Sep-2018
4700$
Dubai (UAE)
One Week
Click Here
23-Sep-2018
28-Sep-2018
6950$
Paris (France)
One Week
Click Here
14-Oct-2018
18-Oct-2018
4700$
Kuala Lumpur (Malaysia)
One Week
Click Here
7-Oct-2018
11-Oct-2018
5700$
London (UK)
One Week
Click Here
18-Nov-2018
22-Nov-2018
7500$
Istanbul (Turkey)
One Week
Click Here
25-Nov-2018
29-Nov-2018
4700$
Dubai (UAE)
One Week
Click Here
18-Nov-2018
22-Nov-2018
6950$
Paris (France)
One Week
Click Here
2-Dec-2018
6-Dec-2018
4700$
Kuala Lumpur (Malaysia)
One Week
Click Here
23-Dec-2018
27-Dec-2018
5700$
London (UK)
One Week
Click Here
27-Jan-2019
31-Jan-2019
7500$
Istanbul (Turkey)
One Week
Click Here
6-Jan-2019
10-Jan-2019
4700$
Dubai (UAE)
One Week
Click Here
27-Jan-2019
31-Jan-2019
6950$
Paris (France)
One Week
Click Here
10-Feb-2019
14-Feb-2019
4700$
Kuala Lumpur (Malaysia)
One Week
Click Here
3-Feb-2019
7-Feb-2019
5700$
London (UK)
One Week
Click Here

Objectives:

By the end of the program, participants will be able to:

  • Recognize the process of consolidating financial statements.
  • Identify business combinations and their related transactions.
  • Apply the acquisition method for business combinations.
  • Account for goodwill and non-controlling interests.
  • Identify different types of financial instruments and accounting methods for each.
  • Account for transactions according to fair value method, equity method and amortized cost.
  • Recognize differences and similarities between International Financial Reporting Standards (IFRS) and the US Generally Accepted Accounting Principles

The Content:

Financial Instruments

  • Categories of Investments
  • Presentation of Financial Instruments
  • Distinguishing Liabilities from Equity
  • Classification of Instruments:
  • Held-to-Maturity Debt Securities (HTM)
  • Trading Securities
  • Available-for-Sale Securities (AFS)
  • Fair Value through Profit and Loss Option
  • Determining Fair Value
  • Initial and Subsequent Measurement
  • Reclassification and Transfer between Categories
  • Constraints on Reclassifications
  • Derecognition of Financial Instruments
  • Impairment of Financial Assets Carried at Amortized Cost
  • Impairment of Financial Assets Carried at Fair Value
  • Impairment of Financial Assets Carried at Cost
  • Accounting for Sales of Financial Instruments
  • The Recent Accounting Updates According to IFRS 9

Investments in Associates

  • Accounting Based on the Equity Method
  • Situations when Cost Method is Applicable
  • Differences in Fiscal Year
  • Intercompany Transactions between Investor and Investee
  • Accounting for a Partial Sale or Additional Purchase of Equity Investment
  • Change in Level of Ownership or Degree of Influence
  • Accounting for Impairment

Transactions Accounted for as Business Combinations

  • Defining a Qualifying Business
  • Structures of Business Combinations
  • IFRS and US GAAP Consideration

Accounting for Business Combinations

  • Applying the Acquisition Method
  • Identifying the Acquirer
  • Recognizing and Measuring the Identifiable Tangible and Intangible Assets Acquiredand Liabilities Assumed
  • Classifying or Designating Identifiable Assets Acquired and Liabilities Assumed
  • Recognizing and Measuring any Noncontrolling Interest
  • Measuring the Consideration Transferred
  • Recognizing and Measuring Goodwill or Gain from a Bargain Purchase
  • Acquisition Related Costs
  • Accounting for Gain on Bargain Purchase Option

Consolidated Financial Statements

  • Defining "Control"
  • Changes in Ownership Interest without Loss of Control
  • Changes in Ownership Interest Resulting in Loss of Control
  • Consolidation 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
  • Impairment of Goodwill

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