Objectives

By the end of the training, the participants will:
• gain knowledge on the various IFRS standards relevant to real estate
• get in depth understanding of the IFRS rules on revenue from contracts with
customers and on leases
• understand what the disclosure requirements on the financial statements are

Content

Business combinations, Subsidiaries, Associates and Joint Ventures

• Business combinations (IFRS 3)
• Acquisition method of accounting
• Recognition and measurement of identifiable assets acquired, liabilities
assumed and any non-controlling interest
• Accounting for Goodwill
• Accounting for asset acquisitions
• Accounting for reverse acquisitions
• Disclosure requirements

• Consolidated financial statements (IFRS 10)
• What is control
• Changes in ownership

• Investments in associates and joint ventures (IAS 28)
• Equity method
• Impairment considerations

• Joint arrangements (IFRS 11)
• Disclosure of interests in other entities (IFRS 12)

Speaker

Elvin Montes (Director, Corporate Services department, Arendt Services).

Target Group

Accountants preparing IFRS financial statements
Other professionals reviewing IFRS financial statements

Duration

7 hours 

Language

English

Price

€ 950

For any information, please contact us by e-mail at institute@arendt.com