THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)
IFRS 10 – Consolidated Financial Statements Webinar – Recording
Date: 3rd March 2022
Venue: Webinar
Time: 04.00pm – 06.00pm
OVERVIEW
The objective of IFRS 10 Consolidated financial statements is to outline the requirements for the preparation and presentation of consolidated financial statements when an entity controls one or more entities. It was issued in May 2011 and applies to annual periods beginning on or after 1st January 2013. Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee.
To guide the discussion during the Webinar, the following areas will form the focus of this virtual event: –
- IFRS 11, IAS 27 and IAS 28
- Defining the principle of control
- Establishing control as the basis for consolidation
- Disclosure considerations
- Exemptions from the consolidation requirements
- Consolidation procedures
- A consolidated statement of profit or loss and other comprehensive income
- Consolidated statement of financial position
- Exemptions from consolidation
CONTINUOUS PROFESSIONAL DEVELOPMENT UNITS (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 2 Structured CPD Units upon successfully completion of the Webinar.
FINANCIAL COMMITMENT:
The Webinar charges are Kshs. 1,000. Charges will cater for online video access fees, learning materials, and e-certificates of attendance
ONLINE BOOKING:
Registration: Delegates are reminded to note that online booking for webinar is mandatory on https://www.icpak.com/event-registration/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.
NATIONAL INDUSTRIAL TRAINING AUTHORITY (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 onlinelearning@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.
