The focal point of this seminar shall be equity instruments. The seminar will give prominence to 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. A distinction will be made between equity instruments held with the existence of control, equity instruments held with the existence of joint control, equity instruments held with the existence of significant influence, and other equity instruments. Certain special situations, such as potential voting rights, and the considerations required when the equity instrument is derecognised, shall also be mentioned.
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.
Friday 29th January 2021 & Friday 5th February 2021
14:00 – 16:15
4 core hours