TO ALL MEMBERS OF THE INSTITUTE
The Institute of Certified Public Accountants of Cyprus (ICPAC) has the pleasure to invite you to a seminar, as shown below:
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Seminar No:
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47/2024
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Subject:
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Business Combinations and Interests in Other Entities
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Language:
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English
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Date & Time:
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Date
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Time
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Venue
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City
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14/10/2024
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09:00 – 17:00
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Cleopatra Hotel
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Nicosia
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Speakers:
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Anthi Savva Radis | Manager, Audit & Assurance Department | Deloitte
Georgia Karayiannides | Manager, Audit & Assurance Department | Deloitte
Valentinos Masouras | Manager, Audit & Assurance | Deloitte
Rafaela Stylianou | Assistant Manager, Audit & Assurance department, Deloitte
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Purpose:
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Upon successful completion participants will be able to:
Principles of IFRS 3: Business combinations: • Obtain an understanding knowledge using examples of whether a transaction meets the definition of a business, including application of the optional screening tests. • Obtain an understanding of the accounting requirements and the key principles for performing business combination accounting. • Obtain an understanding of the disclosure requirements of IFRS 3
Principles of IFRS 10: Consolidated financial statements: • Obtain an understanding knowledge using examples of the definition of control and common issues when assessing control. • Obtain an understanding of the accounting requirements and the key principles of consolidation. • Obtain an understanding of when exemptions or exceptions from equity accounting exist. • Obtain an understanding of the exemptions and exceptions to consolidation Principles of IFRS 11: Joint Arrangements: • Obtain an understanding of when joint control is deemed to exist. • Obtain an understanding of the two types of joint arrangements. • Obtain an understanding of measurement requirements for each type of joint arrangement.
Principles of IAS 28: Equity accounting: • Obtain an understanding of when significant influence exists, and an investment is classified as an investment in associate. • Obtain an understanding of the accounting requirements and the key principles of equity accounting. • Obtain an understanding of when consolidation exemptions or exceptions exist.
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Who should attend:
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The seminar is addressed to all members of ICPAC as well as other interested parties.
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Participation fee:
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€ 150 (incl. VAT), for ICPAC Members/Students/Graduate Accountants
€ 200 (incl. VAT), for non-ICPAC Members
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CPD units:
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The seminar corresponds to 7 CPD units for full attendance.
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Registration process:
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For more information and Registration for the seminar please visit the website of the Institute to the following link.
A follow-up email will be circulated 3 days before the seminar as a reminder.
Register promptly to secure a place at the seminar as the number of places is limited to 120 participants.
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Agenda Business Combinations.pdf