Equity and Liabilities
Venue Hennessy Park Hotel Ebene
Date Thursday 4th July 2024
Time 09:30 - 12:30
Information In this session we will focus on distinguishing between equity and liabilities in terms of the following key accounting aspects:

(a) Classification
- Basic principles
- Contingent settlement provisions
- Obligation to acquire own equity instruments
- Puttable instruments
- Instruments to be settled in own equity instruments
- Obligation to purchase own equity instruments
- Compound instruments
- Foreign currency convertible bond
- Perpetual instruments
- Preference shares

(b) Recognition and measurement
- Compound instruments
- Share splits and bonus shares
- Prepaid capital contributions
- Receivables in respect of equity contributions
- Extinguishing financial liabilities with equity instruments

(c) Reclassification of instruments between liability and equity
- Due to amendment of contractual terms
- Due to change of effective terms without amendment of contractual terms

(d) Treasury shares
- Recognition and measurement
- Held for trading hedging by subsidiaries associates and joint ventures
CPD Units 3 units on full attendance
Seats Left 1
Price Rs 4500
Booking Deadline Thursday 4th July 2024
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