To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
IFRS 10 – Consolidated Financial Statements
10th March 2026
Time: 4.00pm-06.00pm
Delivery Mode: Virtual Delivery
Overview
The preparation and presentation of consolidated financial statements remain an essential requirement for entities that control one or more subsidiaries. IFRS 10-Consolidated Financial Statements establishes a single, principles-based model for determining control and provides guidance for preparing consolidated financial statements.
However, many reporting entities continue to face challenges when applying the standard particularly in determining control in complex structures, assessing de facto control, accounting for investment entities, and addressing disclosure expectations.
This webinar is designed to enhance participants’ understanding of IFRS 10 with practical examples and interactive discussions.
It will cover the following key areas:
Objective and scope of the standard
Key definitions
Power over the investee
Exposure or rights to variable returns
Ability to use power to affect returns
Practical application of the control assessment
Voting rights and power
Potential voting rights
De facto control
Structured entities
Uniform accounting policies
Intra-group transactions and balances
Non-controlling interests
Goodwill and fair value adjustments
Criteria for classification
Accounting implications
Disclosure requirements
TARGET AUDIENCE
This webinar will be useful to professionals in the finance and accounting sector with bias on preparation of financial statements specifically:
CPD UNITS
Members of ICPAK and reciprocating professional bodies will be awarded 2 Structured CPD Units upon successfully completion of the Webinar.
YOUR FINANCIAL COMMITMENT
Charges for the training will be Kes 1,000/= which will cover workshop fees, materials, and e-certificates of attendance.
ONLINE BOOKING:
We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory.  This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.
 NITA REIMBURSEMENT:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)
Further requests can be channeled to us via telephone calls on +254 719 074 000, (+254) 733 856262 or via email to marketing@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
