Consolidation Skills

CPA Australia
Adelaide, Brisbane, Canberra, Melbourne, Perth, Sydney, Australia

Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced

Course Description:

'' The workshop intends to explore and discuss some of the common but significant issues in preparing consolidated financial statements. The workshop will also focus on the current changes resulted from the adoption of the HKFRSs (Hong Kong Financial Reporting Standards) and the changes made in the Hong Kong Companies Ordinance. Illustrative examples and practical experience will be raised for further clarification. The workshop is divided into three sessions. The following presents the major outline for each session, which may be subject to minor changes upon execution.

Session 1 �Business combination and consolidation in Hong Kong

Overview of framework and requirements for business combination and consolidation

HKFRS 3 and HKAS 27

Companies (Amendment) Ordinance 2005

Recap of basic consolidation techniques

Session 2 �Change in the composition of a group

Reverse acquisition

Successive share purchase (piecemeal acquisition)

Disposal and partial disposal

Deemed disposal

Session 3 �Other consolidation issues and methods

Merger accounting (group restructuring) �Accounting Guideline 5

Consolidation of foreign subsidiary

Equity accounting (HKAS 28)

Proportionate consolidation (HKAS 31)

International comparisons ...''

Phone:1300 857 705

School Address:

Member Services Centre
CPD Registration
GPO Box 2820AA
Melbourne VIC 3001
Australia

Jobs & Resumes: Adelaide, Brisbane, Canberra, Melbourne, Perth, Sydney
Houses & Roommates: Adelaide, Brisbane, Canberra, Melbourne, Perth, Sydney

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