ACCA Technical Workshop: Accounting for Business Combinations - Understanding & Solving Practical Issues | What's on

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Event:	ACCA Technical Workshop: Accounting for Business Combinations - Understanding & Solving Practical Issues
	What this workshop will cover: 1. Business combinations involving entities under common control Business combinations involving entities under common control are outside the scope of FRS 103. How should these transactions be accounted for? Acquisition accounting vs pooling of interests method 2. Intangible assets; types, valuation concepts, audit evidence What are the types of intangible assets that need to be valued and recognized when these are acquired as part of a Business Combination? Audit evidence to assess the valuation of intangible assets 3. Step up in interests in a subsidiary occurring during the year How should goodwill be calculated if rapid step up in interests in a subsidiary occurs during the year The four different accounting treatments including upcoming amendments to FRS 103 4. Date of acquisition How is the date of acquisition determined in the acquisition of a listed company and in private treaties? 5. Potential voting rights How should the existence of potential voting rights be taken into account in determining whether the investment in an entity is a subsidiary or associate? 6. Control of non-majority company How is control determined and how is evidence of control obtained before consolidating the non-majority held company? Download the booking form/circular for the ACCA Technical Workshop: Accounting for Business Combinations - Understanding & Solving Practical Issues event

Date:	12 Jul 2008
End date:	12 Jul 2008
Duration:	9am - 5pm (registration from 8:30am)

Venue:	Singapore Marriott Hotel 320 Orchard Road
	Singapore



Cost:	$260 Members $300 Affiliates/Students $350 Non-members

*CPD Units:**	7
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.

For further details please contact ACCA office on 67348110 or e-mail info@sg.accaglobal.com