Bank Accounting Consolidation under IFRS

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Course Overview This hands-on training focuses on the main principles of IAS/IFRS consolidation in the banking industry and on the related difficulties. Course Objectives Participants would be trained on the application of IFRS 9 and IAS 39 as far as consolidation is concerned Course..

Start Date:

09 July, 2018.

End Date:

11 July, 2018.

Amount:

NGN 150,000.00

Category:

Accounting

Course Overview

This hands-on training focuses on the main principles of IAS/IFRS consolidation in the banking industry and on the related difficulties.

Course Objectives

Participants would be trained on the application of IFRS 9 and IAS 39 as far as consolidation is concerned

Course Outline

Presentation of the IFRS consolidation mechanisms (IAS 27, 28, 31)

- Review of IFRS fundamentals
- Scope of IFRS consolidation and IFRS consolidation methods
- Adjustments related to intra-group operations

Application : differences between IFRS and GAAP consolidation frameworks

Goodwill and intangible assets

- Determination and allocation of goodwill
- Goodwill depreciation test and depreciation provision
- Deconsolidation and outsanding balance allocation into the income statement

Practical application : goodwill allocation in an acquisition operation

Actions on equity portfolios and off-balance sheet commitments

- Evaluation and allocation of equity portfolios upon acquisition
- Actions on off-balance sheet commitments and clearing agreements

Actions on currency-related and deferred taxation-related activities

- Conversion of foreign currency-related activities(translation risk)
- Evaluation of deferred taxation

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Phone Number:

+2348033467639

Email:

megaheads@gmail.com

Book for Bank Accounting Consolidation under IFRS