November 21st and 22nd 21st and 22nd November 2023
09:00 — 16:00
The Event runs from 09:00 to 16:00 on both days
Hennessy Park Hotel, Ebene
November 30th & 1st December 30th November and 1st December 2023
09:00 — 16:00
The Event runs from 09:00 to 16:00 on both days
Hennessy Park Hotel, Ebene
The topics to be covered are as follows:
Accounting for lease modifications under IFRS 16
Sale and leaseback transactions under IFRS 16
Accounting for CryptoAssets
IFRS and Climate Change
Debt vs Equity: IAS 32 requires the issuer of a financial instrument to classify the instrument on initial recognition as a financial liability, a financial asset, or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset, and an equity instrument. This is not always an easy exercise in practice, particularly when some instruments, at first glance, seem to have characteristics of both debt and equity, or where the legal language used in the agreement clouds the assessment.
We will look at the classification rules of IAS 32 and explain the exceptions to these rules for compound instruments, puttable instruments, and redeemable instruments.
We will also look at the IASB’s plans to overhaul the classification of debt vs equity under the ongoing “Financial Instruments with Characteristics of Equity” project