[ONLINE] Accounting for Equity Instruments – 9 December

This seminar shall be focused on equity instruments, tackling the accounting for equity instruments by both holder and issuer. Contrasts between IFRS and GAPSME shall be made when required.On the holder side, the bulk of the presentation will deal with the classification and measurement of equity instruments. In this respect, the holder needs to assess whether there is control, joint control, significant influence or none of these. We will also delve into certain special situations, such as when there are potential voting rights, and what to consider when the equity instrument is derecognised. On the issuer side, the presentation shall explore the different types of equity instruments that could be issued (such as ordinary shares, preference shares etc). The presentation shall touch upon specific issues and the accounting treatment thereof, such as bonus issues, rights issues and the issue of equity instruments with characteristics of both equity and liabilities.

Instructed by: Paul Zammit. in:

Seminar Description

Seminar Description

 

This seminar shall be focused on equity instruments, tackling the accounting for equity instruments by both holder and issuer. Contrasts between IFRS and GAPSME shall be made when required.

On the holder side, the bulk of the presentation will deal with the classification and measurement of equity instruments. In this respect, the holder needs to assess whether there is control, joint control, significant influence or none of these. We will also delve into certain special situations, such as when there are potential voting rights, and what to consider when the equity instrument is derecognised.

On the issuer side, the presentation shall explore the different types of equity instruments that could be issued (such as ordinary shares, preference shares etc). The presentation shall touch upon specific issues and the accounting treatment thereof, such as bonus issues, rights issues and the issue of equity instruments with characteristics of both equity and liabilities.

CPE

Qualifies for  4CPE Core hours under the core competency area.

Seminar Fee

The seminar fee is €80.00. The fee covers seminar participation and access to event resources.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com

 

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