Preparation of group accounts series - Workshop 2019

Overview

For REPs, Member staff and Group (3+) registrations, complete & email the registration form to cpd.malaysia@cpaaustralia.com.au

Download brochure & registration form

Presenter:
Ms Oh Ai Sim

This workshop explores the latest Standards dealing with group accounts which includes MFRS 10, MFRS 3 and MFRS 127.

Key topics covered:

Part 1

• Introduction to MFRS 10, MFRS 3 (revised) and MFRS 127 (revised)
• Principles underlying these revised standards – scope and objectives
• Control redefined under MFRS 10
• Identifying a business combination
• Applying acquisition method of accounting for a business combination – fair value adjustments and goodwill on consolidation
• Recognising and measuring identifiable assets acquired and the liabilities assumed in a business combination
• Accounting for non-controlling interests (NCI) of an acquiree
• Appropriate consolidation adjustments for a business combination
• Post-combination accounting
• Step acquisition and partial disposals

Part 2

• Step acquisition and partial disposals
• Complex group structures
• Related standards to apply
• What’s new in MFRS 11 – Joint Arrangements
• Recognition criteria for interests in joint arrangements and associates
• Equity method of accounting (MFRS 128)
• Disclosures under MFRS 12

Objectives

• Apply the underlying principles of MFRS 3 business combinations
• Apply the appropriate consolidation adjustments in line with the revised MFRS 3 and 10
• Complete the consolidation worksheets
• Identify the disclosure requirements under MFRS 12

All our workshops are available via in-house training.

Audience

Financial controllers, corporate financial advisors, accountants, finance manager, account managers and financial analysts.

Save 10% when you register online at least 1 month prior to the workshop date.

Save 5% when you register via manual form at least 1 month prior to the workshop date.