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សិក្ខាសាលា ស្តីពី៖

IFRS 10: Consolidated Financial Statement

ត្រឡប់ទៅវគ្គបណ្ដុះបណ្ដាល
សិក្ខាសាលា លម្អិត
ចុះឈ្មោះនៅទីនេះ!
  • តុលា 20, 2023 9:00 ព្រឹក-5:00 ល្ងាច
  • Phnom Penh Hotel
  • English
  • CPD 8 hrs
  • KICPAA/ ACCA Member$130/ ក្នុងម្នាក់
  • Non Member$160/ ក្នុងម្នាក់
Early bird registration: $10 discount per person before 28 September 2023

INTRODUCTION
Consolidate​d​ ​financial statement​s (​group​ ​account​s) ​are​ ​t​h​e​ ​main​ ​domain​ o​f​ ​corporate​ ​report​in​g​ ​and​ ​their​ ​preparation​, ​presentation​ ​and​ ​audit​in​g​ ​are​ ​a​ ​key​ ​t​ask of​ ​accountant​s ​and​ ​auditor​s. ​This​ ​task​ ​require​s ​a​ ​good​ ​grasp​ o​f​ ​t​h​e​ ​under​lying​ ​financial report​in​g​ ​principle​s ​and​ ​demand​s ​competent​ ​technical​ ​skill​s ​in​ ​t​h​e​ ​application​ o​f​ ​t​h​e​ ​principle​s. ​This​ 1-​day​ ​course​ ​i​s ​base​d​ on ​IF​RS 10 ​Consolidate​d​ ​Financial Statement​s, ​which​ ​i​s ​know​n ​as​ C​IF​RS 10 ​in​ ​Cam​bo​d​i​a​. ​It​ ​i​s ​design​e​d​ ​to​ ​provide​ ​a​ ​comprehensive​ ​coverage​ o​f​ ​t​h​e​ ​knowledge​ ​and​ ​skill​s ​in​ ​t​h​e​ ​preparation​ ​and​ ​presentation​ o​f​ ​consolidate​d​ ​financial statement​s. ​It​ ​begin​s ​with​ ​essential​ ​topic​s ​and​ ​build​s on ​to​ ​advanced​ ​topic​s ​in​ ​consolidate​d​ ​financial statement​s. ​It​ ​emphasize​s ​t​h​e​ ​appropriate​ ​application​ o​f​ ​report​in​g​ ​principle​s ​in​ ​co​n​solid​a​tin​g​ ​financial statement​s ​in​ ​a​ ​practical​ ​context​.

នរណខ្លះគួរចូលរួមវគ្គនេះ?
  • Accountants and auditors
  • Finance managers and executives
  • Accounting and finance staff
  • Stock and credit analysts
  • Regulators
Dr. Lau Chee Kwong

Associate Professor & Principal consultant, ACCA

Dr Lau is Associate Professor of Accounting with the Nottingham University Business School, Malaysia. He is also a principal consultant with CK Business Consulting (Corporate reporting and reporting standards) and Start Now PLT (ESG reporting). He is a renowned and experienced consultant and certified corporate trainer in corporate reporting and reporting standards and owns some best-selling courses in the local accounting profession.

He has more than 30 years of practical experience in financial accounting and corporate reporting, corporate finance, banking management, financial management, investments, academic administration, lecturing, corporate training and consultation work. He conducts training, lectures, and seminars for in-house corporate clients as well as public courses in IFRS/IFRS for SMEs/IPSAS, sustainability reporting, reporting ethics and fraudulent financial reporting, etc.

Dr Lau’s 20 years of industrial exposure includes client research, training and consultation, covering various sectors, namely banks, financial services, education, automobile assembly, telecommunication, manufacturing, media, plantation, outsource, etc. His recent projects related to IFRS (adopted as MFRS in Malaysia and SFRS in Singapore) mainly focus on
– the transition to IFRS, companies transiting from the national reporting standards or IFRS for SMEs to IFRS.
– the transition to IFRS for SMEs, companies transiting from the national reporting standards to IFRS for SMEs.
– the adoption of some recent IFRSs such as IFRS 9, IFRS 15, and IFRS 16.
– the application of IFRS (IFRS for SMEs) in the preparation and presentation of financial statements for group entities.
– the transition to IPSAS (adopted from IFRS), public sector entities transiting from a cash basis to the accrual basis of IPSAS

Dr Lau is a fellow member of the Association of Chartered Certified Accountants (FCCA) and a Chartered Accountant of the Malaysian Institute of Accountants. He is also a fellow member of the CPA Australia from 2008 to 2018. He served as a member of the Issues Committee of the Malaysian Accounting

វាគ្មិន

ព័ត៌មានទំនាក់ទំនង
  • Ms. Y Mengchandapich
  • Membership Officer
  • +855 11 96 33 10 | 77 24 17 07
  • info@kicpaa.org

This course aims to help participants to:

  • Prepare and present consolidated financial statements for reporting entities
  • Evaluate and apply the consolidation principles in IFRS 10 and related IFRSs
  • Diagnose technical and advanced topics in consolidation of financial statements
  • Review and reflect your job in the preparation,
  • presentation, and auditing of consolidated financial statements

1. Introduction to business combinations and consolidated financial statements

  • IFRS 3 Business combinations, the starting point of consolidation
  • Acquirer, control and acquire
  • Power and ability to affect variables returns (IFRS 10)
  • Acquisition method
  • Recognising and measuring the identifiable assets acquired, liabilities assumed and non-controlling interest
  • Recognising and measuring goodwill or gain on bargain purchase

2. Consolidating financial statements of a group of companies

  • IFRS 10 Consolidated financial statements
  • Consolidation procedures
  • Intercompany transactions and balances
  • Non-control interests (NCI)
  • IAS 1 Presentation of Financial Statements
  • IAS 7 Statement of Cash Flows
  • Consolidation exemption and investment entities

3. Changes in Ownership Structures

  • Full and partial disposals, and loss of control
  • Reporting remaining interests after disposals
  • Disposals or acquisitions with no loss of control: equity transactions
ចុចដើម្បីទាញយក សិក្ខាសាលា លម្អិត
វគ្គបណ្ដុះបណ្ដាល
MIA International Accountants Conference
  • មិថុនា 11, 2024 9:00 ព្រឹក-6:00 ល្ងាច
  • Kuala Lumpur Convention Certre
អានបន្ត